Pengaruh Kompetensi dan Pengalaman Auditor terhadap Kualitas Audit dengan Manajemen Risiko sebagai Variabel Mediasi pada Kantor Akuntan Publik Kota Malang

ABSTRACT
This research investigates the influence of auditor competence and experience on the quality of audits, considering risk management as a mediating variable, specifically within Public Accounting Firms in Malang Civaliditas dity. Employing quantitative methods, this study examines the interconnections among these variables. The results reveal that auditor competence and experience notably affect audit quality, both directly and through the implementation of risk management. This research enriches the field of auditing by underscoring the pivotal role of risk management in augmenting audit quality and provides valuable insights for enhancing training and professional development initiatives in public accounting firms.