Competence Of Expertise, Experience, Auditor Professional Skepticism, And Audit Situation To The Relevance Of Providing Audit Opinion On an Entity's Financial Statements

Abstract

This research examines and provides empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or relevance to the provision of audit opinion on the entity's financial statements. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data were analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously.

Audit judgment through time budget pressure, quality of sleep, and ego depletion

“…Auditors can employ a systematic and rigorous audit process to make decisions, which consists of two main activities: evidence search and evidence evaluation (Riyadi & Nur, 2023;Yustina & Gonadi, 2019). These activities assist auditors in determining the audit methods to follow and the standards to apply.…”

“…Audit judgment is subjective, giving auditors the freedom to determine the type, scope and timing of audit procedures. This flexibility has the potential to cause inaccuracies or inconsistencies in taking audit judgment, and can result in a lack of agreement or trust in audit judgment among auditors (Riyadi & Nur, 2023;Tan et al, 2002). Therefore, audit judgment does not always reflect high quality (Yustina & Gonadi, 2019).…”