The Â quality of auditing is the main focus of auditor âs work in order to discover and report any breach in the accounting system of clientâs company. It is determined by both competency and independency. The determinants of auditing quality in public sector are (1) the length of time which an auditor has spent to audit clientâs company, (2) the number of clientâs company audited by an auditor, (3) the size and financial condition of clientâs company audited, (4) auditorâs work reviewed by the third party, (5) auditorâs independency, (6) the level of auditing fee, and (7) the planning of auditing quality. The characteristics of auditing quality improvement include (1) the level of education, (2) professionalism, (3) the understanding on internal controlling structure of clientâs company, (4) the planning of auditing team, and (5) auditing performance of VFM.
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