Experience Auditor and The Professional Ethics of Auditor Towards the Quality Auditing(Case Study at the Office of Inspecção Geral do Estado, Dili Timor-Leste)
Keywords:
Influence, Experience, Professional, Audit and QualityAbstract
The objective of this study is to assess how the experience of auditors and their professional ethics impact the quality of auditing at the Office of Inspecção Geral do Estado. The research employed descriptive and verification methodologies, focusing on a population of 23 auditors, sampled through a saturated (census) approach. Data collection methods included observations, literature reviews, questionnaires, interviews, and online resources. Statistical analysis was conducted using multiple linear regression and hypothesis testing via the T test.
Findings from the first hypothesis indicated that auditor experience positively and significantly affects auditing quality, with a t count of 2.245 surpassing the t table value of 2.080 and a significance level of 0.036, which is below 0.05 at a 95% confidence level. Conversely, the second hypothesis revealed that auditors' professional ethics did not significantly impact audit quality, as evidenced by a t count of 0.509, which is less than 2.080, and a significance level of 0.617. Overall, the coefficient of determination (R square) showed that 52.7% of audit quality can be attributed to auditor experience and professional ethics, with the remaining 47.3% influenced by other, unexamined variables.
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