The Influence of Professional Ethics, Professional Qualification Level, and Continuing Professional Development on Audit Quality

Audit quality is a crucial factor in ensuring the reliability of financial statements and building public trust in the information provided by the company. This study aims to investigate the relationship between professional ethics, professional qualification level, and continuing professional development (CPD) on audit quality using a systematic literature review approach. The literature review was conducted through various databases, resulting in 204 relevant articles, which were then filtered into 51 articles that met the inclusion criteria. Professional ethics plays a major role in ensuring auditors carry out their duties with integrity and objectivity. A strong ethical framework can prevent conflicts of interest and increase auditor accountability, which is essential to producing reliable audit results. The level of professional qualification, including formal education and certification, is also an important factor affecting audit quality. Higher qualifications are associated with better analytical skills and a deeper understanding of complex financial reporting and auditing standards. In addition, CPD is essential for auditors to stay abreast of the latest developments in audit practices, regulations, and accounting standards. CPD not only improves technical skills but also contributes to ethical decision-making and the ability to adapt to changes in the industry. This study emphasizes the importance of the role of these three aspects in supporting optimal audit quality.