其职业主义和审计师知识对马卡萨公共会计办公室的经济价值考虑的判断上的谬误影响

Contemporary Journal on Business and Accounting Pub Date : 2021-05-07 DOI:10.58792/cjba.v1i1.6

Sufiati Sufiati, M. P. Utama

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引用次数: 0

摘要

目的:考察望加锡市会计师事务所的审计师专业精神和审计师知识对发现重大水平考虑错误的影响。设计/方法论/方法-多元回归技术。发现-审计师的专业精神对重要性水平的考虑具有积极和显著的影响。注册会计师发现错误的知识对重要性水平的考虑没有重大影响。原创性-从望加锡市34家审计师和会计师事务所获得的原始数据。关键词:审计师职业素养，审计师发现错误的知识，重要性水平论文类型的考虑

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PENGARUH PROFESIONALISME DAN PENGETAHUAN AUDITOR DALAM MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA KANTOR AKUNTAN PUBLIK DI KOTA MAKASSAR

Purpose – Examine the effect of Auditor Professionalism and Auditor Knowledge to Detect Errors on Materiality Level Considerations in Public Accounting Firms in Makassar City. Design/methodology/approach – Multiple regression techniques. Findings – Auditor professionalism has a positive and significant effect on the Consideration of Materiality Levels. The Auditor's Knowledge to Detect Errors does not have a significant effect on the Consideration of Materiality Levels. Originality – Primary data obtained from of 34 auditors Public Accounting Firms in Makassar City. Keywords: Auditor Professionalism, Auditor Knowledge to Detect Errors, Consideration of Materiality Level Paper Type Research Result

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Contemporary Journal on Business and Accounting

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