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首页> 外文期刊>International Journal of Scientific & Technology Research >A Study Of Audit Judgment In The Audit Process:Effects Of Obedience Pressures, TaskComplexity, And Audit Expertise –The Case OfPublic Accounting Firms In Sumatra-Indonesia
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A Study Of Audit Judgment In The Audit Process:Effects Of Obedience Pressures, TaskComplexity, And Audit Expertise –The Case OfPublic Accounting Firms In Sumatra-Indonesia

机译：审计过程中的审计判断研究：服从压力，任务复杂性和审计专业知识的影响-以苏门答腊印度尼西亚的公共会计师事务所为例

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摘要

There are several factors influencing audit judgment and they include obedience pressure, task complexity, and audit expertise. Therefore, the aim of this study was to examine the effects of these three factors on audit judgment, which is the policy of an auditor in determining the opinion of an audit result with reference to the formation of an idea or estimation of an object, event, or status. This research was conducted at a Public Accounting Firms operating in Sumatra-Indonesia with 72 auditors as respondents. Data were analyzed using multiple regression analysis. The results revealed that the obedience pressure and audit expertise had an effect on the audit judgment while task complexity did not. Therefore, it can be concluded that obedience pressure experienced by an auditor causes an error, while expertise leads to appropriate audit judgment.
机译：影响审计判断的因素有很多，其中包括服从压力，任务复杂性和审计专业知识。因此，本研究的目的是检验这三个因素对审计判断的影响，这是审计师在确定审计结果的意见时参考思想或对事物，事件的估计的政策。或状态。这项研究是在苏门答腊印度尼西亚的一家公共会计师事务所进行的，有72名审计师作为被调查者。使用多元回归分析对数据进行分析。结果表明，服从压力和审计专业知识对审计判断有影响，而任务复杂性则没有。因此，可以得出结论，审核员经历的服从压力会导致错误，而专业知识会导致适当的审核判断。

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