Literature Analysis On The Relationship Between Auditor Competence And Audit Quality
Keywords:
Auditor Competence, Audit Quality, Systematic Literature Review, Technological Competence, Professional JudgmentAbstract
This study aims to analyze the relationship between auditor competence and audit quality by synthesizing findings from recent academic literature. The issue of audit quality has received increasing attention due to the growing demand for reliable financial reporting and greater accountability in organizational governance. Auditor competence is widely recognized as a key determinant of audit quality, yet previous studies present diverse perspectives regarding how competencies such as knowledge, experience, and technological capability influence audit outcomes. Therefore, this study seeks to provide a comprehensive understanding of how auditor competence contributes to audit quality within contemporary auditing practices. This research employs a systematic literature review approach to examine relevant studies published between 2020 and 2025. Data were collected through documentation techniques by identifying and selecting peer-reviewed journal articles from reputable academic databases such as Google Scholar, Scopus-indexed journals, and other scholarly repositories. The selected articles were screened using predefined inclusion and exclusion criteria to ensure relevance to the research topic. Data analysis was conducted through content analysis and thematic synthesis, enabling the identification of key patterns and themes related to auditor competence and audit quality. The results of the analysis reveal three major themes influencing audit quality: technical knowledge and professional expertise, auditor experience and professional judgment, and technological competence in digital auditing environments. These competencies enable auditors to detect misstatements more effectively, apply auditing standards appropriately, and provide reliable audit opinions. The findings also indicate that auditor competence interacts with other factors such as independence, professional ethics, and organizational support in determining audit quality. In conclusion, strengthening auditor competence is essential for improving audit quality and maintaining public trust in financial reporting. The findings contribute to auditing literature by highlighting the multidimensional nature of auditor competence and suggest that future research should explore the role of technological capability and organizational factors in shaping audit quality outcomes.
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