Journal of Economics, Business, and Government Challenges
Vol. 6 No. 02 (2023): Journal of Economics, Business, and Government Challenges [JoEBGC]

Analysis of Behavioral Factors Influence The Audit Judgment

Sukiswo, Helmy Wahyu (Unknown)
Rachman, Helmy Aulia (Unknown)



Article Info

Publish Date
01 Nov 2022

Abstract

Personal characteristics of audit judgment refer to individual traits that can influence the auditor's decision in making audit decisions. Some of the personal characteristics that are relevant in this context include personal risk assessment, level of confidence, technical knowledge, professional ethics, and communication and social interaction skills. The level of confidence plays an important role in making audit decisions, with auditors who are more confident tend to be more likely to take risks in issuing audit opinions. Strong technical knowledge is a prerequisite for producing accurate and up-to-date audit assessments. Professional ethics are the foundation for maintaining the independence and integrity of the auditor, while communication and social interaction skills are necessary to collaborate effectively with the audit team and clients. Overall, the auditor's personal characteristics have a significant impact on the quality and integrity of the audit results produced.

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Journal Info

Abbrev

ebgc

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Economics, Business and Government Challenges aims to be the leading, peer-reviewed journal that enhances the solution of challenges in economics, business and government problem. The scope of our journal is quite broad, but all papers should in a substantial way address the solution in ...