THE INFLUENCE OF THE AUDITOR'S INDEPENDENCE, COMPETENCE, INTEGRITY, ETHICS ON THE QUALITY OF THE AUDIT IN THE GENERAL INSPECTION OFFICE OF THE TIMOR-LESTE STATE

Elias Ximenes, L. Ardini
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Abstract

The aim of this research is to provide empirical evidence regarding the influence of Auditor Independence, Auditor Competence, Auditor Integrity and Auditor Ethics on Audit Quality at the Timor Leste Inspecsaun Geral do Estado (IGE). The populution in this research is all employees who carry out functions as auditors, totaling 32 staff auditors. However, the sample used in this research and also in the data processing process was 30 respondents, where the sampling technique was using the census method, data collection was using questionnaires and statistical analysis tools were using Multiple Linear Regression analysis.
审计员的独立性、能力、廉正和职业道德对东帝汶国家监察总局审计质量的影响
本研究旨在提供实证证据,说明审计师独立性、审计师能力、审计师诚信和审计师职业道德对东帝汶国家审计局(IGE)审计质量的影响。本研究的研究对象是所有履行审计员职能的员工,共计 32 名审计员。不过,本研究和数据处理过程中使用的样本为 30 名受访者,抽样技术采用普查法,数据收集采用问卷调查法,统计分析工具采用多元线性回归分析法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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