Tacit Knowledge and Kualitas Audit: A Literatur Review and Future Reseacrh

Abstract

The research method used in this research is the library method. This research is a type of library research. The purpose of this study was to determine how tacit knowledge affects audit quality. Tacit knowledge is knowledge gained through experience, either by individuals or by groups of organizations or companies. Knowledge contained in humans and technology as human capital has always been at the heart of economic growth. Audit quality is used to assess the level of confidence of users of financial statements on accounting information to reduce the risk of unreliable information in financial statements by users of financial statements. The results of the study indicate that the level of proficiency, competence, or tacit knowledge possessed by the auditor has a significant effect on the quality of the audit results.