Abstract
This research was conducted to identify and analyze the psychological approach and audit communication in audit assignments. the object of this study is the internal auditor of bank x. The data collection tool in this study was a questionnaire distributed to the head of internal audit, junior auditors, senior auditors, and auditees. The data analysis technique uses multiple linear regression. The results of the study show that audit communication has a significant effect on the assignment of audit professionals. Then, audit psychology also has a significant effect on the assignment of audit professionals.
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