The Professional Accounting Ethics Affecting the Quality of Audit the Quality of Audit Reports of Certified Public Accountants of the Southern Region

Abstract

          Research Article on Professional Accounting Ethics Affecting Report Quality Auditing and Certification of Accounts of the Southern Region Certified Public Accountant. The objective is to write professional accounting ethics that affect the quality of audit reports and certified accounts of a certified public accountant in the Southern Region. A study from   a sample of certified public accountants in the southern region of the population of 14,228 people using Taro Yamane's method to determine the sample size of 389 people. It is a quantitative research. The tools used in the study were questionnaires. The statistics used were frequency, percentage, and standard deviation (Pearson Correlation), analysis and multiple (Regression Analysis) found that the professional accountant's ethics affected the quality of the audit and accounting certification reports of the participants’ in the Southern Region licensed accountant was Statistically Indicating that the professional ethics of certified auditors consist of independence, fairness, honesty and integrity, knowledge and ability to perform duties to the Code of Conduct for the Certified Public Accountant against the code of ethics for those who combine professions towards general ethics. It has a positive effect on the quality of the audit and certification report Certified Public Accountant