Will Audit Fees And Due Professional Care Determine Audit Quality

Abstract

The purpose of this study was to analyze the effect of audit fees and due professional care on audit quality at the Palopo City Inspectorate office. The population in this study is all auditors working in the Palopo City Government Inspectorate office. The sampling method used in this study was a saturated sample and a sample of 40 respondents was obtained with complete data and could be tested. The data in this study is primary data obtained through surveys to auditors and processed through SPSS software version 25. The results showed that audit fees had no effect and significant on audit quality, while due professional care had no effect and was not significant on audit quality.