<![CDATA[In order to achieve accountability and transparency, the auditfunction is very essential. The audit results will providefeedback to all parties related to the company or organization.Audit opinion is not received a positive response becauseof the possibility of behavioral deviation by an auditorin the audit process. Dysfunctional behavior includes auditorsUnderreporting of time, premature sign-off (PMSO) andAltering/replacing of the audit procedure. This behavior iscaused by the locus of control (locus of control), personalperformance level of employees, the desire to stop working,self-esteem in terms of ambition, and commitment to theorganization. To overcome the impact of this behavior shouldKAP strict supervision of all auditors, and improve communicationwithin the audit team.Keyword: Dysfunctional behavior auditors, Audit quality]]>
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