Influence of Psychology Condition, Attitude and Auditor Communication Support to Proffesional Audit in Ministry of Finance Republic Indonesia

Abstract

In order to increase their professionalism, auditor demanded to maintain and achieved the goal of audit. The purpose of audit is to give opinion about auditi assertion. To achieve that purpose, there are many factors to be concerned by the auditor, which influence their task. The psychological and communicational factor is highly influence the auditor as they faced the auditi directly or non-directly. The psychological skill help the auditor to self identify, maintain behavior, keeping the self-performance and self-control as they communicate with the auditi. The psychological skill would also help the auditor to better knowing the psychological circumstances of their client thus the atmosphere of comfort would established on auditing process. This comfort established by auditor, could become the entry point of auditi’s open-minded nature on the finding of facts by the auditor. Second, the communication is very important as the initial step for the auditor to communicate the task and trusteeship of the auditi. Communication skills increase the smoothness of audit process in order to find and analyze any necessary proves of audit.