The Effect of Audit Experience and Audit Risk on Audit Judgment with Auditor’s Perceptions of the Code of Ethics of Public Accountants as Moderating Variables
This research purposes to empirically analyze the effect of audit experience on audit judgment, to determine auditor’s perception of the code of ethics of public accountants as moderating variable that affect audit experience on audit judgment, to assess the effect of audit risk on audit judgment, t...
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Format: | Article |
Language: | English |
Published: |
EDP Sciences
2022-01-01
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Series: | E3S Web of Conferences |
Subjects: | |
Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2022/15/e3sconf_icas2021_00004.pdf |