effect of spm and audit risk management of audit quality (empirical study on kap semarang)

this study aims to analyze the effect of spm and management of audit risk on audit quality. the sampling technique uses purposive sampling, with the criteria of auditors working in kap in semarang and at least one year working. the findings of this study are aspects of spm that have a positive effect on audit quality are independence, personal assignments, supervision, employment, promotion, acceptance and client sustainability. whereas consultation, professional development, and inspection have no effect on audit quality. the three aspects of risk management (inherent risk, risk control, and detection risk) do not affect audit quality.