KUALITAS AUDIT DITINJAU DARI FEE AUDIT (STUDI KUALITATIF SIRI’ NA PACCE PADA KAP ARDANIAH ABBAS

Sari

Public accountants have come under scrutiny due to the emergence of economic cases that drag on auditors' opinions. Public accountants are considered unable to maintain the quality of their audits. Researchers assume that the most negligible value of siri' na pacce that develops in south Sulawesi data affects the behavior of public accountants in conducting audits, determining the quality of the audit, and looking at the rate of the money from the point of view of audit fees. The study aimed to look at the quality of the audits and siri'na pacce at public accounting firm Ardaniah Abbas. Using qualitative methods, data retrieval with in-depth interviews and observations can obtain interview results and then analyze with the data reduction stage, data display, and conclusion drawing. The results of this study are that from this study describe the quality of the audit from the view of the audit fee and siri'na pacce there are five essential points, namely audit competence, time pressure, work experience and independence and value in the implementation of the audit, Ardaniah's mother as the owner of public accounting firm Ardaniah Abbas involves siri'na pacce as a handle in obeying the rules.

Keywords: Audit Quality, Audit Fee, siri' na pacce