| Summary: | Auditor in giving his opinion should act independently to provide an opinion in
accordance with the actual conditions of the audited company. Regulated by
profession in SAS No. 59 states the auditor's responsibility to measure the entity's
ability to continue as a GC. This Mechanism is an early warning signal for the
public. Auditor's professional judgment in providing biased due to consider the
irrational reaction of users of financial statements, it can be said self-fulfiling
prophecy (SFP).
Using 1x2 experimental design research, between subjects with 57 subjects
experienced auditors examine the effect of SFP to judgment going concern
judgment.The results provide evidence that auditors Self Fulfilling Prophecy
affected affects Going Concern judgment. Audit evidence collected indicates that
auditors are exposed to the SFP will gather audit evidence more positive than
negative audit evidence.
Keywords: Self Fulfilling Prophecy, Going Concern Judgment,
Information
|
|---|