EFFECT OF EXPERIENCE AND AUDITOR PROFESSIONALISM ON AUDIT QUALITY: STUDY ON PUBLIC ACCOUNTANT OFFICE IN MAKASSAR

Background of the study Frucot and Shearon (1991) mentioned that the effectiveness of the management planning and control systems used in developing countries remains an important issue because as developing countries will become more industrialized and progressive they may import system and techniques from the more industrialized nations. Indeed such importation may be encouraged by educational institution and consultants. Unfortunately, the progressive local firm may be importing systems from the industrialized world without considering the potential impact of cultural differences on the success of implementing such syste