Pengaruh kompetensi, independensi, pengalaman kerja, dan skeptisisme profesional terhadap kualitas audit dengan etika auditor sebagai pemoderasi (studi empiris pada kantor perwakilan badan pengawasan keuangan dan pembangunan Provinsi Riau)

This study aims to examine the effect of competence, independence, work experience, and professional skepticism on audit quality with auditor ethics as moderating at Representative Office Financial Development Supervisory Agency Riau Province. research is a quantitative that uses primary data questionnaire instrument. The population in this were all internal auditors who worked sample was selected using non-probability sampling method , obtained many 53 respondents.software (Statistical Package for Social Science) version 25. results showed independent variables, namely had an dependent variable, quality. And ethics, known not moderate