The purpose of this study is to investigate whether qualified auditors work to prevent RAQ-acts. Based on the organizational culture, timebudgetpressure, URT, independence, and external competition factors, see how qualified auditors work to maintan high audit quality.
The conclusion of the study is that qualified auditors work on several ways to prevent RAQ-acts. They primarily take care of colleagues, work in teams, assess and work on the basis of materiality and risk, compensate overtime and move forward deadlines.