Audit Assignment Research Articles

PENGARUH SELF EFFICACY TERHADAP AUDIT JUDGEMENT DENGAN SENIORITAS AUDITOR SEBAGAI PEMODERASI ( Studi Kasus pada Inspektorat Kota Bogor dan Depok )

This research aimed was to examine the impact of self efficacy on audit judgement with auditor senior as moderate variable at inspectorat of bogor city and depok city. This research is done to prove the influence of these variable on audit judgement. This population is goverment internal auditor at inspectorat of bogor city and depok cityS in west java. Samples were taken by convenience sampling pursuant to amenity acces and availability of respondent. Amount of sample is 41 respondent can be to test. Statistical data analysis method used is simple linear regression and multiple regression analysis. The hypotesis of this research is divided into two, self efficacy of audit judgement, and self efficacy on audit judgement with auditor senios as moderate variable. The result of this research shows that self efficacy have significant influenced on audit judgement. It means more auditors is confident in capability they have, will be better the audit judgement. Self efficacy have no significant influenced on audit judgement with senior auditor as moderate variable. Its show that audit judgement must be supported by self confident but not only carried out by the senior auditor but all auditors in the audit assignment.

Использование данных интернет-среды в аудите

Th e article is devoted to the possibilities of using the data of the Internet environment in auditing. The features of the use of information posted in open sources on the websites of offi cial organizations in relation to the various stages of the audit: the agreement of the terms of the audit assignment, its planning, the collection of audit evidence, the assessment of the assumption of continuity of activity and the formation of an opinion in the audit report, as well as in relation to the accounting of events aft er the reporting date. Th e article analyzes the features, advantages, disadvantages and reliability of these sources.

TINJAUAN TEORETIS AUDITOR INTERNAL: ETIKA PROFESI, KECERDASAN INTELEKTUAL, DAN KECERDASAN EMOSIONAL

Internal auditors have an important role in helping management achieve good corporate performance and aimed at improving company performance. Internal auditors help management achieve good performance by introducing a systematic approach to evaluating and increasing the effectiveness of internal controls and providing notes on deficiencies found during evaluations. Professional ethics is a characteristic of the profession that distinguishes a profession from other professions, which functions to regulate the behavior of its members. In the audit assignment, an auditor seeks to carry out assignments in accordance with auditing standards and is guided by professional ethics. Someone who has a high IQ is expected to more easily absorb the knowledge provided so that they have a better ability to solve problems. In the world of auditor work, various problems and challenges must be faced, such as intense competition. An auditor who can solve problems in a world of work with stable emotions will produce and be able to provide better performance to the auditee. In other words, the better the emotional condition of an auditor, the more performance they will provide. Auditor performance is an action on the implementation of audit tasks that have been adjusted by the auditor in a certain period of time to achieve good work results or more prominently toward achieving organizational goals.

Особенности аудита отчетности кредитных организаций в Российской Федерации

Th e paper deals with current trends in the development of the credit institutions’ fi nancial statements audit in the Russian Federation. Th e authors deal with the issues of vesting the Central Bank of Russia with powers in the fi nancial institutions auditing field, as well as dwell on the analysis of the provisions defi ning the features of the credit institutions’ fi nancial statements audit at each stage of the audit assignment included in the “Methodical recommendations on credit institutions’ financial statements audit” approved by the Audit Council under the Ministry of Finance of Russia. The article pays special attention to institutions’ internal control testing.

The Factors of Reinforcing Global Independence of the External Auditor: Case of Tunisian Enterprises

The global independence of the external auditor is decomposed into real and perceived independence. The aim of this article is to analyze the factors enhancing the global independence of the Tunisian auditor by classifying them as factors related to the auditor, the auditing firm and the audited company. In one hand, our results shows that training, sector specialization and the audit committee reinforce real and perceived auditor’s independence. In fact, the auditor with a higher degree of education is enables to issue an unbiased audit report. The sector specialization guarantees the auditor's ability to be rigorous and independent during the audit assignment. The audit committee which has a legitimate and informative power limits any pressure on auditor’s independence. In addition, the audit tenure has a negative effect on the perceived independence and the voluntary rotation decreases the real independence because managerial pressures can force the auditor to give a favorable opinion on the financial statements and the rotation can affects the auditor's perception of his future fees. We can therefore conclude that achieving a global independence of the auditor is a difficult task because of the ambiguity of the assessment of the real independence of the Tunisian auditor.

Compliance Effects of Risk-Based Tax Audits

Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit. Audits detect noncompliance immediately, but may also alter future filing behavior. This analysis is the first to estimate compliance effects of audits among high-risk wage earners. We exploit a sharp audit assignment discontinuity in Norway based on individual tax payers risk score. Additional data from a random audit allow us to estimate how the audit effect vary across the risk score distribution. We show that the current risk score audit threshold is set far above the one that maximizes net public revenue.

The Influence of Audit Time Budget Pressure on Reduced Audit Quality Behavior

Objective – The purpose of this study is to examine the effect of audit time budget pressure on audit quality reduction behavior conducted by auditors in Indonesia.Design/methodology – 240 respondents for current study where auditors in Indonesia served as the sample. Multivariate technique was deployed to data analysis using AMOS - structural equation modeling. Results – The results of this study indicate that the audit quality reduction behavior occurs in the audit assignment practices and this is becoming a concern in audit profession. Research finding statistically highlighted that there is a positive and significant relationship between time budget pressure and audit quality reduction behavior. Keywords Audit Quality, Time budget pressure, Reduce Audit Quality Behavior

Pengaruh Pengalaman dan Tekanan Ketaatan Terhadap Audit Judgment

Each company is required to provide information on the financial statements in accordance with applicable standards that have been set. Therefore, the company needs further examination in order to meet accountability to investors and creditors and the public that may affect the valuation of the company. Such informations should be useful and presented appropriately and accurately for users of financial statements. To fulfill this obligation, the company requires the services of a third party audit of the so-called independent auditor as the party in charge of examining and giving an opinion on the report presented by management. In recent decades, audit failure cases are rare and have led to the crisis of confidence regarding the inability of the accounting profession in the audited financial statements. The emergence of this crisis is indeed justified, because quite a lot of financial statements of a company that received an unqualified opinion, but it went bankrupt after the opinion was issued. To prevent the occurrence of cases of failure of the audit, the auditor is required to be professional. Professionalism has become a critical issue for the accounting profession because it can describe the performance of the accountant. Professionalism of auditors can be reflected by the accuracy of the auditor in making judgments in the audit assignment. Many factors affect the performance of an auditor in making audit judgments, among other experiences and compliance pressure. The purpose of this study was to determine the effect of experience and stress adherence to audit judgment. Research was conducted on public accounting firms in Bandung. Respondents are auditors working in the public accounting firms in Bandung. Of the 40 questionnaires distributed, there were 33 questionnaires were returned and could be processed for further testing. The analytical method used in this research is multiple linear regression analysis and processed using SPSS 16. Results of research on the influence of experience and stress adherence to audit judgment shows that the experience had no effect on audit judgment, while the pressure obedience significantly effecting on audit judgment. Audit experience does not affect the judgment audit because the auditor with different experiences will have the same audit consideration. Auditor with experience <1 year, 1-5 years, 6-10 years or> 10 years will have the same audit consideration when obtaining evidence, and the same information anyway. Compliance pressure affects the audit because the auditor's judgment tends to follow orders from superiors so that would affect the auditor's judgment. An auditor who is under pressure will tend to take the safe road, not at risk, and tend to be dysfunctional. It also indicates that the auditor does not have the courage to disobey the orders of their superiors and the client's desire to change audit firm even if the instruction is not appropriate. Surely few are willing to take risks to find another job and losing clients as a consequence against the orders of superiors and clients wishes improper deviated from professional standards.

Uso de herramientas informáticas para la auditoría forense, un estudio de caso

Este estudio analiza las herramientas informáticas al servicio del auditor forense en su encargo de auditoría en las cooperativas de ahorro y crédito del sector financiero de Ibagué. Metodológicamente es un estudio de caso de carácter cualitativo, soportado desde la teoría del aseguramiento. Los resultados evidencian que se hace necesario identificar riesgos asociados a la falta de controles en las organizaciones del sector solidario. Por lo tanto, es importante tipificar el tipo de riesgos: omisión deliberada de registros de transacciones, simulación contable, falsificación de registros y documentos, errores o irregularidades en la administración, falta de capacitación del personal, alta porcentaje de rotación del personal clave, retrasos de la contabilidad, registro de operaciones inadecuadas, sistemas informáticos fáciles de ser vulnerados, cuentas no conciliadas y personas ficticias.

La prática das evidências documentais na atividade de Auditoría

El presente artículo analiza la importancia que tiene la obtención, presentación y estudio de la evidencia documental como prueba suficiente y relevante en el encargo de auditoría. Este estudio se soporta en la conceptualización e información teórica sobre las características de un documento válido en el encargo de auditoría, generalidades de los documentos y la importancia de los mismos como prueba de evidencia documental. Metodológicamente el presente estudio es de corte descriptivo, parte de un enfoque cualitativo por basarse en un estudio de información sin medición numérica, utilizando el método analítico. Los resultados de la investigación confirman que la práctica de la evidencia documental-la cual es obtenida a través de la inspección física o electrónica de los documentos que soportan las operaciones y las transacciones- genera mayor confianza y credibilidad en el proceso auditor en lo que respecta al trabajo de campo, debido a que proporciona los elementos necesarios para que el ejercicio de auditoría sea confiable, productivo y a su vez pueda generar valor agregado a la organización objeto de auditoría, convirtiéndose en acciones de mejoramiento y garantía para la empresa y la comunidad.

PENGARUH TIME PRESSURE, KOMPLEKSITAS TUGAS, DAN AUDIT BERKELANJUTAN TERHADAP INDEPENDENSI AUDITOR DENGAN FEE AUDIT SEBAGAI VARIABEL MODERATING (STUDY EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA)

ABSTRACTThis study aims to test empirically the Effects of Time Pressure, Task Complexity and Sustainable Audit Independence Against Auditor with the Audit Fee as Moderating Variable. Auditor independence has a very important role to the auditor when executing the audit assignment which is to preserve fairness, and no partiality to anyone. The population in this study is the auditor who works at KAP Surabaya consisting of 43 KAP. Sampling is used in a way Simple random sampling (simple random sample). Questionnaires were distributed to respondents as many as 80 and the number of questionnaires that can be analyzed as many as 55. The data analysis technique used in this study is a PLS (Partial Least Square) with SmartPLS application version 2.0 M3. The results of this study indicate that the time pressure significantly affect the independence of the auditor, the audit sustained significantly affect the independence of the auditor, fee audits significantly affect the independence of the auditor, Time pressure is moderated by a fee audit significantly affect the independence of the auditor, the audit sustained moderated by audit fees significantly affect the auditor's independence, while the complexity of the task does not significantly influence the independence of auditors and the complexity of the task to be moderated by the audit fee no significant effect on the independence of auditors. Keywords: time pressure, task complexity, continuous auditing, audit fees, auditor independence

USE OF INFORMATION GATHERING TECHNIQUES IN A FORENSIC AUDIT

The objective of this article is to analyze the techniques for collecting financial information and its impact on a forensic audit assignment. At the methodological lévele, this research is descriptive and documentary. As a result, it is evident that the use of the techniques of gathering financial information in a forensic audit are of utmost importance for the veracity, trustworthiness, objectivity and accuracy of the same, even more so when the entrepreneur, besides looking for the economic value of the fraud and the evidence for a criminal process, which seeks is to find flaws in internal controls, and for this the risks matrix, shows how specialized and traditional techniques help in the order of forensic audit.

Audit Quality and Earnings Management among Nigerian Listed Deposit Money Banks

The incessant failure of Nigerian deposit money banks has raised queries on audit quality in the Nigerian banking sector. Hence, the study examined relationship between Audit Quality and Earnings Management in Nigerian listed deposit money banks. The study adopted a longitudinal research design and secondary data covering a period of 2005-2014 were collected. The population of the study comprised fifteen (15) deposit money banks listed on Nigerian Stock Exchange as at 2016, out of which six (6) banks were randomly selected resulting in 60 observations. Panel data technique was employed, while fixed and random effects model were used for estimation. Descriptive Statistics, Pearson correlation coefficient and simple pooled OLS regression analysis were used for analysis to determine possible link between the variables identified. The results of the study showed that a significant positive relationship existed between joint audit and earnings management (β1=1.054533; t=2.34; and p=0.0023 0.05). The study concluded that lengthy audit tenures were mechanisms adopted by banks’ managers to influence auditors’ objectivity in the course of audit assignment. Therefore, the study recommended that lengthy audit tenure be discouraged.

Empirical study of the determinants on audit reporting timeliness: evidence from Indonesia

We investigate the determinants of audit reporting timeliness (ART) of local governments in Indonesia. ART is measured by the number of days from the date of the audit assignment to the date of signing the audit report by the Audit Board of the Republic of Indonesia. The factors predicted to have an association with the ART are entity resources, the compliance of the local government' financial statements submission, auditor competence, and a number of previous year's audit findings. Using a sample of 300 observations of local governments in 2012, our results show that SIZE is positively associated with ART, the audit time is longer for noncompliance local governments, the auditors take longer time in conducting the audit when the audit team leader has no professional certification, and the number of previous year's audit findings is positively associated with ART.

EMPIRICAL STUDY ON THE DETERMINANTS OF AUDIT REPORTING TIMELINESS: EVIDENCE FROM INDONESIA

We investigate the determinants of audit reporting timeliness (ART) of local governments in Indonesia. ART is measured by the number of days from the date of the audit assignment to the date of signing the audit report by the Audit Board of the Republic of Indonesia. The factors predicted to have an association with the ART are entity resources, the compliance of the local government' financial statements submission, auditor competence, and a number of previous year's audit findings. Using a sample of 300 observations of local governments in 2012, our results show that SIZE is positively associated with ART, the audit time is longer for noncompliance local governments, the auditors take longer time in conducting the audit when the audit team leader has no professional certification, and the number of previous year's audit findings is positively associated with ART.

Merger Auditor dan Kualitas Audit: Bukti Empiris Dari Bursa Efek Indonesia

<em>Merge rof Pricewaterhouse and Coopers & Lybrands that occurred in 1998 creates PricewaterhouseCoopers as the biggest accounting firm in history. Conceptually and supported by previous empirical result firm size is expected to be positively correlated with audit quality. Large accounting firms have financial ability to improve its auditors skill and can act more independently because major part of their income do not come from one or two clients. They spend huge investment in audit technology as well. However, this positive relationship only applies to environments where punishment is strictly imposed on audit failure. Unlike their counterparts in the United States and Europe, auditors working in Indonesia rarely face legal issues related to the audit assignment. In addition, empirical studies in Indonesia have always classified local auditors as Big N auditors if they affiliate with one of Big N auditors assuming same quality with that of Big N auditors. This assumption does not necessarily hold. Therefore, in the context of Indonesia environtments, this study predicts PricewaterhouseCoopers merger does not affect the quality of the audit. Using abnormal accruals as a proxy for audit quality, the results show that after the merger audit quality has declined significantly.</em>

Effect of Auditor Ethics, Knowledge and Dysfunctional Behavior Audit Office of the Quality of Public Accountants in Makassar

Cases of violation of the Public Accountants Professional Standards at Drs. Mitrawinata and colleagues, due to unfavorable auditor ethics where Drs. Peter Partner Winatadari as Public Accountant (AP) violated the Public Accountants Professional Standards (SPAP) relating to the audit that the general audit assignment restrictions on financial statements Muzatek Jaya. Associated with good audit quality, there are several things that affect them auditor ethics, knowledge and dysfunctional behavior. This study aims to determine the effect of auditor ethics, knowledge and dysfunctional behavior on audit quality either simultaneously or partially on public accounting firm in Makassar. The sampling technique using saturated sampling technique, in order to obtain a sample of 37 respondents. Methods of data analysis using multiple linear regression techniques, test F and test t. These results indicate that the auditor ethics, knowledge and dysfunctional behavior simultaneously significant positive effect on audit quality in the public accounting firm in Makassar. Partially ethics of auditors and knowledge of significant positive effect on audit quality, but not for the dysfunctional behavior that significant negative effect on audit quality. The level of contribution influence auditor ethics, knowledge and dysfunctional behavior on audit quality is high. This is caused by some respondents to variable auditor ethics, knowledge and quality of the audit is still no answer neutral and do not agree, while the dysfunctional behavior variables still exist some respondents who answered disagree and strongly disagree.

Explaining the influence of time budget pressure on audit quality in Sweden

This paper is aimed at explaining how time budget pressure influences audit quality in the Swedish context. A hypothesis is deduced and tested through a survey sent to Swedish auditors. The Swedish context provides a special setting since audit firms and auditors have been facing new pressures due, for example, to the removal of statutory audits for a majority of the companies in Sweden. The findings show that time budget pressure lowers the quality of audits performed by Swedish auditors, but it is not the only explanation. Audit quality is also related to other factors such as gender, position, experience, number of clients, local office size and audit firm. Thus, the model is useful for explaining the factors influencing audit quality and could be used and expanded in future studies. The study also has practical implications showing that when trading-off between audit efforts and available resources and setting time budgets for each audit assignment, audit firms should also consider the personal characteristics of the auditors.

Kemampuan Auditor Terhadap Kualitas Audit Inspektorat Provinsi Riau

Abstract: This study aims to determine the effect of competence and due professional care on the quality of the audit results Internal Auditor at Inspectorate Riau Province (APIP). This study uses multiple regression analysis. The population in the study were all auditors in Riau Provincial Inspectorate totaling 52 people. The population is all auditors in Riau Province Inspectorate which totaled 52 people. While the number of samples using a sampling technique saturated / census sampling technique in which all members of the population used as a sample. The results showed that the statistically variable competence and due professional care have a significant effect on audit quality. The implications of this study emphasize the importance of the ability of auditors in each audit assignment.
 Keywords: Audit Quality, Competence, Due Professional Care

Ease of Communication with Supervisors and Auditors’ Information Search Behavior

Ease of Communication with Supervisors and Auditors’ Information Search Behavior Yee-Chy Tseng, Ruey-Dang Chang Abstract This study examines whether ease of communication with supervisors has a positive effect on the breadth and depth of information search that takes place in the execution of an audit assignment. 132 auditors with 2-to-5 years of audit experience participate in a questionnaire survey on the information search behavior the last time they performed a typical audit for a for-profit client. The result shows that ease of entering has a positive and significant correlation with both breadth and depth of information search. Full Text: PDF DOI: 10.15640/ijat.v4n2a8