A Study on the Audit Times for Each Position and the Audit Risk: Focusing on the Accounting Firm Type

2017 ◽  
Vol 13 (6) ◽  
pp. 71-89
Author(s):  
Tae-Hyoung Mun ◽  
Keyword(s):  
Audit Risk ◽  
Accounting Firm ◽  
Firm Type

scholarly journals PENGARUH RISIKO AUDIT, TEKNIK-TEKNIK AUDIT INVESTIGATIF TERHADAP PENDETEKSIAN KECURANGAN DAN PROFESIONALISME AUDITOR

2019 ◽  
Vol 4 (02) ◽  
Author(s):  
Tries Ellia Sandari
Keyword(s):  
Data Collection ◽  
Structural Equation Modelling ◽  
Structural Equation ◽  
Fraud Detection ◽  
Financial Statements ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firm ◽  
Equation Modelling ◽  
Quantitative Descriptive

ABSTRACTThe purpose of this study was to determine the effect of Risk Audit, Audit Investigation  Techniques on Fraud Detection and Professionalism Auditor (studies on public accounting firm in East Java). Public accounting profession is responsible for raising the level of reliability of the financial statements. This research uses quantitative descriptive. The population in this study is 20 KAP in East Java and is active from 2015-2017. Data collection techniques using purposive sampling The sample used in this study are structural Equation Modelling (SEM) using the help pf Partial Least Sqaure (PLS) software. And hypothesis in this study indicate that five hypotheses were accepted. The significance of this hypothesis shows directly through audit risk, audit investigation techniques, fraud detection and professionalism auditor. Keyword : Risk Audit, Audit Investigation Techniques, Fraud                    Detection,  Professionalism Auditor.

PENGARUH RISIKO AUDIT DAN LAMANYA WAKTU AUDIT TERHADAP PENETAPAN AUDIT FEE (Survey pada Auditor Kantor AkuntanPublik di Bandung)

2017 ◽  
Vol 3 (1) ◽  
Author(s):  
Tina Hartati Saputri Herma Wiharno Enung Nurhayati
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Verification Methods ◽  
Audit Fee ◽  
Positive Effect

The problem is an issue fee of a dilemma because the auditor received a fee from the company (client) to be audited. The purpose of this study to investigate the effect of audit risk and length of time of the determination of audit fee audit either simultaneously or partial. The object of this study is the auditor of public accounting firm in Bandung.This research method using descriptive and verification methods analyst. This study uses 8 public accounting firms and 100 auditors working in 8 shades that have been audited sample. As well as the technique used is purposive sampling analysis techniques, as well as the technique used is the technique of multiple linear regression analysis with the help of SPSS version 20.The results of this study showed that simultaneous Fhitung = 48.382> F table = 3.12 then Ho is rejected and Ha accepted, meaning that the risk of an audit, and the length of time the audit simultaneously significant effect on the determination of the audit fee. In the test Partial obtained the value t = 3.112> table = 1.666 then Ho is rejected and Ha accepted, meaning that audit risk positive and significant impact on the determination of the audit fee, and t = 4.826> table = 1.666 then Ho is rejected and Ha accepted, meaning the length of time the audit positive and significant impact on the determination of the audit fee.From the results of research and discussion can be concluded that simultaneous audit risk and the length of time the audit affect the determination of audit fee survey on auditor Public Accounting Firm in Bandung, then partially, audit risk positive effect on the determination of the audit fee and the length of time the audit positive effect on the determination audit fee.

scholarly journals Pengaruh Tekanan Ketaatan, Materialitas dan Risiko Audit terhadap Ketepatan Judgment Auditor pada Kantor Akuntan Publik di Sumatera Utara

2020 ◽  
Vol 4 (2) ◽  
pp. 114
Author(s):  
Agustina Agustina
Keyword(s):  
Data Analysis ◽  
Rate Of Return ◽  
Primary Data ◽  
Research Subject ◽  
Public Accounting ◽  
Auditor Judgment ◽  
Audit Risk ◽  
Accounting Firm ◽  
The Public ◽  
North Sumatra

The purpose of this study was to determine the effect of compliance, materiality, and audit risk on the judgment of the auditor's judgment on the Public Accounting Firm in North Sumatra. This analysis is based on data obtained from 45 respondents, namely auditors who have senior auditor positions and junior auditors at the Public Accountants office in North Sumatra by distributing questionnaires. This research is census research. The data used is primary data, which is obtained directly from the research subject in the form of respondents' perceptions by circulating the questionnaire in the form of a questionnaire to the respondent. From the number of questionnaires circulated to respondents as many as 52 sheets, only 45 sheets returned with a rate of return reaching 86.53%. Furthermore, the data analysis in this study used multiple linear regression which was processed using a computer program Statistical Product and Service Solution (SPSS) ver 15.0. The results of the study showed that both simultaneously and partially obedient pressure, materiality, and audit risk had an effect on the accuracy of the auditor's judgment at the Public Accounting Firm in North Sumatra. This proves that the higher the pressure of obedience, materiality and audit risk possessed by the auditor, the higher the auditor's judgment. Keywords: Pressure of obedience, Materiality, Audit Risk, and Auditor Judgment.

scholarly journals HOW DO INDEPENDENT AUDITORS DETECT FRAUDULENT FINANCIAL STATEMENTS?

2016 ◽  
Vol 1 (2) ◽  
pp. 301
Author(s):  
Theresia Laras Wigunani
Keyword(s):  
Financial Statements ◽  
Public Accounting ◽  
Audit Risk ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
Audit Planning ◽  
Independent Auditors ◽  
Branch Office ◽  
Fraudulent Financial Statements ◽  
Participatory Observation

(Participatory Observation in Public Accounting Firm “X”) ABSTRACTIndependent auditors have audit risk making them unable to detect material misstatements, especially those caused by fraud. This is because fraud may involve sophisticated, organized, and carefully designed scheme to be covered from the auditors. In addition, the audit risk could also be influenced by the negligence of the auditors, such as the audit that is not according to auditing standard, having no professional skepticism, and the inadequacy of training and audit experience. The objective of the research is to analyze whether the independent auditors perform a good audit planningand have a professional skepticism and audit experience to be able to detect fraudulent financial statement in the company in order to obtain a reasonable assurance. This research uses qualitative approach using participatory observation on 1 object, Public Accounting Firm (KAP) “X”, the only big four-audit firm that has a branch office in Surabaya. The research findings indicate that the audit team performs good audit planning, has professional skepticism and audit experience, can detect fraudulent financial statements.

Effects of Audit Engagement System and Accounting Firm Type on Auditors’ Consensus

2020 ◽  
Vol 45 (1) ◽  
pp. 245-284
Author(s):  
Su Jin Pae ◽  
Tae Sup Shim ◽  
Eugene Choi
Keyword(s):  
Accounting Firm ◽  
Firm Type ◽  
Engagement System

scholarly journals Perilaku Premature Sign Off atas Prosedur Audit Serta Kaitannya dengan Time Pressure dan Audit Risk

2021 ◽  
Vol 4 (2) ◽  
pp. 225
Author(s):  
Arzal Syah ◽  
Muh. Abdi Imam ◽  
Hamida Hamida
Keyword(s):  
Time Pressure ◽  
Sample Selection ◽  
Sampling Technique ◽  
Audit Report ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firm ◽  
The Public ◽  
Off Time

AbstractThe practice of premature sign off on audit procedures will directly affect the quality of the audit report produced by the auditor, because if one of the steps in the audit procedure is omitted, the possibility of the auditor making wrong judgments will be higher. This study aims to empirically prove the effect of time pressure and audit risk on premature sign off behavior on audit procedures. The population of this study is the auditor in the public accounting firm in Makassar City, Indonesia. Sample selection using census sampling technique. The results of this study indicate that time pressure tends to increase their efforts to prematurely terminate audit procedures (Premature sign Off). Auditors who perceive high audit risk tend to prematurely terminate audit procedures. When the auditor determines that the materiality inherent in the audit procedure is low, there is a tendency for the auditor to ignore the audit procedure because the auditor considers that if there is a material misstatement in the implementation of the audit procedure, the value is not material so that the auditor conducts premature sign off behavior.Keywords: Audit Risk, Premature Sign Off, and Time Pressure AbstrakPraktik premature sign off atas prosedur audit, akan berpengaruh secara langsung terhadap kualitas laporan audit yang dihasilkan oleh auditor, sebab apabila salah satu langkah dalam prosedur audit dihilangkan maka kemungkinan auditor dalam membuat judgment yang salah akan semakin tinggi. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh antara time pressure dan audit risk terhadap perilaku premature sign off atas prosedur audit. Populasi dari penelitian ini adalah auditor di kantor akuntan publik yang ada di Kota Makassar, Indonesia. Pemilihan sampel menggunakan teknik sampling sensus. Hasil dari penelitian ini menunjukkan bahwa time pressure, cenderung meningkatkan usahanya untuk melakukan penghentian secara prematur prosedur audit (Premature sign Off).  Auditor yang merasakan risiko audit yang tinggi cenderung untuk melakukan penghentian secara prematur prosedur audit.   Ketika auditor menetapkan bahwa materialitas yang melekat pada prosedur audit rendah maka terdapat kecenderungan auditor untuk mengabaikan prosedur audit dikarenakanan auditor menganggap jika terdapat salah saji material pada pelaksanaan prosedur audit nilainya tidaklah material sehingga auditor melakukan perilaku premature sign off.Kata Kunci: Audit Risk, Premature Sign Off, Time Pressure

Determinant of Audit Report Lag Among Mining Companies in Indonesia

2019 ◽  
Vol 15 (1) ◽  
pp. 68
Author(s):  
Sari Angriany Natonis ◽  
Bambang Tjahjadi
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Fiscal Year ◽  
Company Size ◽  
Audit Report ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Mining Companies

Time period in completing the audit work until the date of publishing audit report is called audit report lag. BAPEPAM requires each of going-public companies to publish their annual reports not later than three months after the fiscal year ends. The aim of this research was to determine the effect of profitability, solvency, company size, audit opinion, and size of public accounting firm on audit report lag at mining companies listed on Indonesia Stock Exchange during the period of 2013-2017. As many as 12 samples were obtained through purposive sampling technique. The data analysis technique used was the multiple regression analysis. The results showed that the profitability and company size negatively affected the audit report lag, while the other variables, such as solvency, audit opinion, and size of public accounting firm, had no significant effect on the audit report. The result of simultaneous test showed that all independent variables influenced audit report lag with 32.8% of determination coefficient.

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

2018 ◽  
Vol 9 (2) ◽  
pp. 33-49
Author(s):  
Karina Harjanto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Sample Data

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

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