The impact of auditor communication and due professional care on client responses to inquiries for successful audit process

Abstract

Communication becomes core and one of the most important roles in many business practices, indeed audit as a service product is no exception to communication needs. This research is conducted to examine whether auditor's ability and willingness to communicate with client and professionalism in work as variable independent have significant impact on client responses in collaborating and supporting auditor's inquiry. This topic also tests inquiry as one of the audit procedures as the intervening variable to strengthen both auditor's communication and professional attitude impact to successful audit process. The research method which used is causal quantitative using path analysis to test the impact of independent and intervening variable on dependent variable. The data were collected using sample questionnaire to the respondent of 152 Certified Public Accountant (CPA) Firms in Indonesia. The data was processed using Structural Equation Modeling (SEM) with statistical software: Amos version 22. The results of this research were: professional attitude has positive impact on client response to inquiry. Professional attitude has positive impact on successful audit process. Auditor's communication has positive impact on client responses to inquiry. Auditor's communication has positive impact on successful audit process. Finally, client responses to inquiry positively impact the successful audit process.