Influence of experience and professional skepticism on audit judgement of government external auditors

The complexity of public services require auditors to perform audit judgments to ensure the quality of information and to evaluate the evidence presented in financial statements. Thus, the auditors’ judgment and technical skills are important factors in audit quality. This study examines how audito...

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Bibliographic Details
Main Authors: Sumartono Sumartono, Yana Ermawati, Tania Meliana Rorong
Format: Article
Language:English
Published: Universitas Islam Indonesia 2023-05-01
Series:Jurnal Akuntansi dan Auditing Indonesia
Subjects:
Online Access:https://journal.uii.ac.id/JAAI/article/view/27228