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A Conceptual Framework of Investigative Audit Quality Indicators to Evaluate Implementation by Audit Firm
Abstract
This research aimed to evaluate the implementation of investigative audits conducted by audit firm using the investigative audit quality indicators (IAQIs). The research was based on several phenomena, including the role and reputation of public accountants in conducting investigative audits and the implementation of new investigative audit standards by the Institut Akuntan Publik Indonesia (IAPI). The mixed sequential explanatory method was used to analyze qualitative and quantitative data. This study produced six elements in a conceptual framework of investigative audit quality and 70 factors which became IAQIs, while from the results of the evaluation of the application of investigative audit quality indicators, KAP X fulfilled 66 indicators out of 70 indicators set, KAP X has meet expectations theory inspired confidence and has carried out investigative audit implementation meet investigative service standards.
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DOI: https://doi.org/10.26905/afr.v6i2.10305
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