THE RELATIONSHIP BETWEEN ETHICS, EXPERTISE, AUDIT EXPERIENCE, FRAUD RISK ASSESSMENT AND AUDIT SITUATIONAL FACTORS ON AUDITOR PROFESSIONAL SCEPTICISM

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dc.contributor.authorAnugerah, Rita
dc.contributor.authorSari, Ria Nelly
dc.contributor.authorFrostiana, Rina Mona
dc.date.accessioned2014-06-02T03:11:26Z
dc.date.available2014-06-02T03:11:26Z
dc.date.issued2014-06-02
dc.description.abstractThis study aims to prove empirically the effect of ethics, expertise, audit experience, fraud risk assessment, and audit situtional factors on auditor professional scepticism. To test the hypotheses, a Partial Least Square analysis is applied to questionnaire survey data from 40 auditors from Audit Board of the Republic of Indonesia, Riau Province Representatives. As hyphotisized, the results revealed the existence of a significant and positive association between ethics, audit experience, fraud risk assessment and situtional factors on scepticism of auditors. Contrary to the hypothesis proposed, this study fail to give support to the influence of expertise on auditor professional skepticism. Discussion and implications of the findings and also suggestions for future research are discussed.en_US
dc.identifier.issn1729-9322
dc.identifier.otherwahyu sari yeni
dc.identifier.urihttp://repository.unri.ac.id/xmlui/handle/123456789/6358
dc.language.isoenen_US
dc.subjectEthicsen_US
dc.subjectExpertiseen_US
dc.subjectAudit Experienceen_US
dc.subjectFraud Risk Assessmenten_US
dc.subjectSitutional Factors and Auditor Professional Scepticismen_US
dc.titleTHE RELATIONSHIP BETWEEN ETHICS, EXPERTISE, AUDIT EXPERIENCE, FRAUD RISK ASSESSMENT AND AUDIT SITUATIONAL FACTORS ON AUDITOR PROFESSIONAL SCEPTICISMen_US
dc.typeUR-Scientific Work Lectureren_US

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