The Synergy of Independence, Integrity, and Risk-Based Audit on Audit Quality

Abstract

This study aims to analyze the effect of auditor independence and integrity on audit quality with risk-based auditing as a moderating variable. Using a descriptive qualitative approach based on a literature review of several scientific articles indexed by Google Scholar over the last five years, this study highlights the importance of professional ethics in modern auditing practices. The results of the study show that auditor independence and integrity have a positive effect on audit quality, while the application of risk-based auditing strengthens this relationship through a more systematic mechanism of risk identification, assessment, and control. The risk-based auditing approach also expands the role of auditors from mere financial statement examiners to strategic partners in organizational governance by emphasizing the principles of transparency, risk prevention, and public accountability. Furthermore, this study confirms that the integration of professional competence, ethical values, and risk analysis is the main foundation for building credible, adaptive, and sustainable auditing practices in the digital era. The recommendations of this study include strengthening ethics training, improving risk management capabilities, and implementing integrity-based auditing policies.