Audit Quality Attributes and Audit Client Satisfaction Rita Yuniarti 1 , Willy Mara Zumara 2 Abstract-- This study examined the effect of audit quality attributes towards client satisfaction. The units of analysis in this research are the head of finance, head of internal audit and staff at companies operating in Kujang Cikampek Industrial Area. Results showed that prior experience in auditing, industry expertise, responsive to the company’s needs, conduct of audit field work in an appropriate manner, commitment to quality, exercised due care throughout the engagement, and high ethical standards significantly affect client satisfaction, while technical competence in approved accounting standards and auditing standards, independence, interact effectively with the audit committee, executives (partner/manager) actively involved in the engagement, and skeptical attitude throughout the audit engagement does not significantly affect client satisfaction. Simultaneous hypothesis testing indicates that there is a significant effect between audit qualities attributes towards client satisfaction. Keywords-- Audit Quality Attributes and Audit Client Satisfaction I. INTRODUCTION The financial report is a medium to know the financial condition of a company [1]. According to Baridwan [1], financial report is a summary of a registration process and a summary of the financial transactions that occurred during the financial year in question. In order to provide assurance on the reliability of the financial statements, the financial statements need to be audited, and the profession that can provide assurance over the reliability of the financial statements is a public accounting profession [2]. The same thing was also stated by Messier et al [3] that the demand for auditing can be understood through the need for accountability when business owners hire others to manage their business, as is typical in modern corporations. According to Arens et al [4] the guidance given in auditing standards and other pronouncements developed by the professional bodies help to promote audit quality by providing guidance on competencies required and the processes to be followed in achieving the required level of competence. 1 Rita Yuniarti is Student at Padjajaran University and Lecturer at Widyatama University Bandung, Indonesia. (Email:rita.yuniarti@widyatama.ac.id) 2 Willy Mara Zumara; Widyatama University Bandung, Indonesia. (Email :willymarazumara@yahoo.co.id) A similar view is expressed by Rittenberg [5] that assuring the audit is conducted in high-quality manner is paramount to fulfilling users’ expectations about the auditor’s role in the capital market. According to Head of Public Relations of Department of Finance [6] the disobedience of audit standard and procedures caused a decline in audit quality. The quality of the audit work performed by auditors is not assessable for scrutiny by financial statements users because users are not privy to the working papers of the auditors nor can they observe what the auditors actually did [7]. According to Watts and Zimmerman [8], the demand for high-quality audit services increases when needs for monitoring due to agency problems are higher, potential sources of agency problems and demand for audit quality include the separation of ownership and control, ownership concentration, and the use of debt financing. II. AUDIT QUALITY Audit quality is the degree to which a set of inherent characteristics of an audit fulfils requirements, audit quality is obtained by a process of identifying and administering the activities needed to achieve the quality objectives of Supreme Audit Institutions (SAIs) [9]. Rittenberg [5] states that audit quality is assuring that the audit is conducted in high-quality manner are paramount to fulfilling users’ expectations’ about the auditor’s role in the capital market. According to Riyatno [10] that audit quality is something intangible that is difficult to measure and can only be felt by the users of audit services, thus far there is no uniform definition of the quality of the audit. Buuren [11] states that there are three perspectives to distinguish the quality of the audit, which is: demand side- users of audited information, demand side- providers of audited information, and supply side- providers of audit services. Meanwhile, according to De Angelo [12], there are two perceptions of audit quality, namely: perceived auditor’s competence and perceived auditor’s independence. III. AUDIT QUALITY ATTRIBUTES Attribute is defined as something that is inherent in a case, including the characteristics of the service or goods [13]. The auditor conducted the audit if the quality can meet the requirements or standards of auditing [14], which consists of: International Journal of Humanities and Management Sciences (IJHMS) Volume 1, Issue 1 (2013) ISSN 2320–4044 (Online) 96