AUDITOR^S COMPETENCE ON AUDIT QUALITY IN EFFECT OF COMPUTER AIDED AUDIT TECHNIQUES
Gde Deny Larasdiputra, S.E., M.Si. , Ni Putu Riski Martini, S.E., M.Si

Universitas Warmadewa

Abstract

This study discusses the influence of Auditor Competence on Audit Quality in the Influence of Computer Assisted Audit Techniques (TABK). This research was conducted at a public accounting firm in Bali. The research time is 2020. The population of this research is 13 Public Accounting Firms (KAP) in Bali with 76 auditors. The sampling technique used in this research is the purposive sampling technique. Based on the results of the analysis, it can be concluded that: Auditor competence has a positive effect on audit quality and computer-assisted audit techniques can moderate the relationship between auditor competence and quality.

Keywords: Competence, Audit Quality and Computer Assisted Audit Techniques

Topic: Strategi Kebijakan Penanggulangan Kemiskinan Ditengah Pandemi Covid-19 di Bali