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Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and professional background, on audit standards in Timor-Leste. Quantitative data was collected from a survey of 60 auditors and analyzed using descriptive statistics, correlation analysis, and multiple linear regression techniques. The findings suggest that auditor ethics has a substantial positive impact on audit quality, indicating that conformity to professional ethical guidelines is vital for enhancing audit results. In contrast, experience in auditing does not demonstrate a statistically significant impact on the quality of audits. Visualization through scatter plots further supports the notion that the relationship between ethics and audit quality is more robust than that of other auditor characteristics. Strengthening ethical standards in the auditing profession is crucial to enhancing audit quality, as these findings demonstrate. This study contributes to the body of research on auditing behavior by presenting empirical findings from a developing institutional setting. The findings also have practical implications for policymakers and auditing bodies in Timor-Leste.

This study aims to analyze the influence of auditor experience and professionalism on the ability to detect audit conditions in Public Accounting Firms (KAP) in South Jakarta. The background of this study is based on the important role of auditors in ensuring the integrity of financial statements and preventing financial practices that can harm various parties, including investors, shareholders, and regulators. In an increasingly complex business world, layout practices are increasingly difficult to detect without adequate professional skills. Therefore, factors such as auditor experience and professionalism are crucial in supporting audit quality. This study used a survey method with a questionnaire instrument distributed to auditors working at several KAPs in the study area. The collected data were analyzed using Statistical Package for the Social Sciences (SPSS) software to test the proposed hypotheses. The results showed that auditor experience significantly influenced the ability to detect audit conditions, indicating that the greater the auditor's work experience, the sharper their ability to identify indications of conditions. In addition, auditor professionalism was also proven to have a positive effect on the detection of audit conditions. Aspects such as responsibility, objectivity, competence, and commitment to professional ethics are important foundations for an effective and independent audit process. These findings indicate that integrity, responsibility, and adherence to professional standards are important factors supporting audit effectiveness. This research is expected to serve as a reference for public accounting firms (KAPs) in improving audit quality through competency development, ongoing training, and upholding auditor professional ethics in the workplace. This study also recommends the need for ongoing training to increase auditor sensitivity to increasingly complex conditions.

This study examines the importance of professional ethics of accountants and its impact on audit quality, focusing on auditor integrity and responsibility. Through a case study of PT Great River International Tbk, this study identifies ethical violations in financial statements that result in legal consequences for auditors. Qualitative methods are used to explore ethical sensitivity between early and late semester accounting students, and confirm that auditor ethics and integrity have a significant influence on audit quality, while competence does not show the same influence. In addition, this study notes that the application of technologies such as AI and Big Data Analytics can improve audit efficiency, despite the challenges of high costs and data security risks. A survey in Jakarta showed that auditor competence and ethics contribute positively to audit quality, while auditor experience has no significant effect. The conclusion of this study confirms that professional ethics of accountants is very important to maintain audit integrity and quality, and recommends more attention to factors that influence the determination of audit materiality levels.

This research examines the influence of Auditor Experience, Training, and Understanding of the Code of Ethics on Audit Quality at Public Accounting Firms (KAP) in Bekasi. The dependent variable is Audit Quality, while the independent variable consists of Auditor Experience, Training and Understanding of the Code of Ethics.The research used a purposive sampling technique with a survey method, collecting primary data through a 1-5 Likert scale questionnaire. The research sample consisted of 101 respondents from 11 KAPs in Bekasi. Data were analyzed using SPSS version 26 with the Descriptive Statistical Analysis method, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Testing. The research results show that partially, Auditor Experience and Understanding of the Code of Ethics have a significant effect on Audit Quality, while Training does not have a significant effect. Simultaneously, these three variables have a significant effect on Audit Quality.

This study discusses the influence of independence, work experience, professional ethics, and leadership style on auditor performance. The background of the study shows the importance of the role of auditors in ensuring transparent and reliable financial reports. Using a descriptive-based literature study method, this study processes secondary data from various journals. The results show that independence, work experience, and professional ethics have been proven to improve auditor performance so that they can also improve audit quality and public trust, while transformational leadership style encourages team motivation and collaboration. Research recommendations include strengthening independence policies, ongoing training, consistent application of professional ethics, and leadership that supports auditor development.

Every company has an audit with the aim of checking whether the financial statements that have been made are presented in accordance with the reporting standards. The importance of the role of the auditor in the audit process requires the auditor to be able to work optimally. There are several factors that influence the auditor in conducting an audit, one of which is the auditor's experience and auditor ethics. The purposes of conducting this research are: 1) To find out whether Auditor Experience has a partial effect on Audit Quality, 2) To find out whether auditor ethics have a partial effect on Audit Quality, and 3 To find out whether Auditor Experience and auditor ethics have a simultaneous effect on Audit Quality. This research uses a quantitative approach. This research is also included in the causal quantitative research conducted at KAP in Surabaya. The population in this study were auditors who worked at the Arsono and Jimmy Public Accounting Firms, Teramihardja, Pradhono, Chandra and Danny Wibowo KAPs, with a total sample of 30 people. Data comes from primary data sources obtained from distributing questionnaires. Data analysis uses multiple linear regression analysis. The results show that: 1) Auditor experience influences Audit Quality, 2) Auditor Ethics influences Audit Quality, and 3) Auditor Experience and auditor ethics simultaneously influence Audit Quality. Therefore, it is hoped that the Public Accounting Firm (KAP) in Surabaya can improve Auditor Experience and Auditor Ethics to improve audit quality..

This study examines the factors that affect the quality of audits at the existing KAP offices in the city of Semarang. This research was conducted in seven offices of KAP located in Semarang city by using auditor's analysis unit working in KAP office.The sampling method using Convenience sampling. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that the competence variables have a positive and significant impact on audit quality. The independence variable has a positive and significant influence on audit quality. The ethical variable of the auditor has a positive and significant influence on audit quality. The auditor experience variable has a positive and significant influence on audit quality. Professional skepticism audit variables have a positive and significant impact on audit quality,. The auditor's objectivity variable has a positive and significant influence on audit quality,. The auditor's integrity variable has a positive and significant influence on audit quality.  Keywords:  competence, independence, auditor ethics, auditor experience, professional skepticism of auditors, auditor objectivity, auditor integrity and audit quality.