AKUNTABILITAS AKUNTAN PUBLIK DALAM MEMENUHI KUALITAS AUDIT

Abstract

The purpose of this study is to see the accountability of public ac- countants by fulfilling IAPI regulation number 4 of 2018 through the com- petence, ethics and independence. The method used is a case study with a single case embedded approach. This research shows that the application of competency, ethics, and independence of accountants as a whole has been applied by accountants to improve audit quality. Public accounting firms have different policy standards for improving audit quality. Neverthe- less, accountants still depend on the policies of each public accounting firm in terms of increasing competence.