Ilustrator: Nadia Rianny Zain H.A.
Referensi:
Adamek, D. (2022, December 14). PCAOB report finds audits lacking. CFO Brew. https://www.cfobrew.com/stories/2022/12/13/regulator-reports-decline-audit-qualityÂ
Arfiansyah, Z. (2017). Kualitas Audit di Indonesia, 1(2), 407--426. https://jurnal.pknstan.ac.id/index.php/SUBS/article/view/260/pdf
Audits With Deficiencies Increased in 2021, According to New PCAOB Staff Report. (n.d.. https://pcaobus.org/news-events/news-releases/news-release-detail/audits-with-deficiencies-increased-in-2021-according-to-new-pcaob-staff-report
Bahrullah, dkk. (2021). Research Audit Quality and its Impact on an Organization's Reputation, 1(26), 206-220. https://doi.org/10.5281/zenodo.4556203
CFO.com. (2013). Top Audit Deficiency: Evidence Collection. CFO. https://www.cfo.com/accounting-2/2013/05/top-audit-deficiency-evidence-collection/
Hardika, A. L. (2018). Pengaruh Skeptisisme Profesional, Pengalaman, dan Tanggung Jawab Akuntan Publik Terhadap Kualitas Audit. Jurnal Riset Akuntansi Dan Bisnis, 4(2).
IAASB. (2013). A Framework for Audit Quality. New York: IFAC
Jeong, K. (2020). The effect of audit quality on analyst following. Cogent Business & Management, 7(1), 1798068. https://doi.org/10.1080/23311975.2020.1798068
Jones, B. (2023, January 21). Auditing best practices: What academic fraud research reveals. Journal of Accountancy. https://www.journalofaccountancy.com/news/2023/jan/auditing-best-practices-what-academic-fraud-research-reveals.html
