Audit Account Quality Affects Business Success

Abstract

The study on “Audit quality that affects business success” aims to: 1) study the skills of accountants on the quality of financial reports, and 2) study the quality of audit work that affects the success of business operations. The results showed that most of the auditors are female, aged between 30-35 years old. Most of them hold a bachelor's degree or equivalent and have no more than 5 years of experience in auditing financial reports, as well as receiving 1– 2 training sessions.

The findings revealed that 1) Accountants' skills on financial reporting quality were found that Professional Ethics skills were at the most practical level, followed by Intellectual skills were at the very practical level, and Interpersonal skills were at a very practical level. For professional knowledge, it was found that Accounting was at the most practical level, followed by Information Technology and General Knowledge were at the very practical level, and 2) opinions about the overall audit quality were at a high level, considering each aspect, it was found that the environment was at the highest level, followed by the auditor's experience and the auditor's skills. The research also reflects the importance of the code of ethics of accountants and their potential as a qualification that should be able to be recognized in a business audit.