审计师的专业知识、审计师的知识和对三宝垄公共会计办公室的审计工作的复杂性

Hermawan Triono
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引用次数: 2

摘要

本研究旨在探讨三宝垄某会计师事务所的审计师专业知识、审计师知识和任务复杂性对审计判断的影响。本研究中包含的人口是在三宝垄公共会计师事务所任职的审计师,受访者人数多达34名。使用普查技术确定样本的方法。数据分析采用多元线性分析。分析结果表明,审计专业知识和审计知识对审计判断有正向影响,而任务复杂性对审计判断没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Keahlian Auditor, Pengetahuan Auditor, dan Kompleksitas Tugas terhadap Audit Judgment pada Kantor Akuntan Publik di Semarang
This study aims to determine the effect of Auditor Expertise, Auditor Knowledge and Task Complexity on Audit Judgment at a Public Accounting Firm in Semarang. The population contained in this study is the Auditor who served at the Public Accounting Firm in Semarang with the number of respondents as many as 34 auditors. The method of determining the sample using the census technique. Data analysis used multiple linear analysis. The results of the analysis show that Auditor expertise and Auditor knowledge have a positive effect on Audit judgment, while task complexity has no effect on Audit judgment.
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