Audit Quality in Four Perspectives

Abstract

This research summarizes several findings from various researchers on the issue of audit quality, aligning them with proxies such as material misstatements, auditor communication, financial reporting quality and perception-based. The research results provide evidence that updated regulations and guidelines are needed to ensure the production of high-quality audit reports. This includes standardizing materiality guidelines, which currently vary among auditors, and providing regulations regarding non-audit services to ensure costs do not exceed standard thresholds.