Accounting Professional Skills Affect Audit Quality and Credibility in the Audit of Tax Auditors in the Northeastern Region

Abstract

The objectives of this research were 1) to study accounting professional skills that affect audit quality, 2) to study audit quality that affects audit credibility. The research tool was a questionnaire. The sample group was 150 Tax Auditors (TA) in the Northeastern region. Descriptive statistical analysis was performed including percentage, frequency, mean, standard deviation. and inferential analysis by analyzing the correlation coefficient and multiple regression analysis. The results of the study found that Accounting professional skills include intelligent learning. Relationships and communication It has a positive impact on the quality of auditing in all 7 areas, including accuracy. Objectivity Clarity Compactness Creative side Completeness Timeliness and Audit quality, including objectivity Clarity and Creative side That has a positive impact on the reliability of auditing. The significance levels of 0.01