Pengalaman Audit, Red, Flags, dan Urutan Bukti  

Oleh:

Suartana, I Wayan

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 9 no. 2 (Aug. 2009), page 190-202.
Topik: Order effect; Audit Experience; Going concern and red flags

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Hogart and Einhorn (1992) proposed and tested a descriptive model of belife adjustment. They posited that individuals are sequential processors of information who employ an anchoring and adjustment strategy to incorporate new evidence in an evaluation task. Issues in order effect in an audit environment have been investigated by many researchers. The result suggests that order effects in judgment of professional auditor is strong. This study analyzed the existence of order effect and proposed audit experince and red flags in order effect analysis. In the context of auditing, a situational task related factors is presence/absence of red flags. Data were collected through experiment using 47 auditors and 70 students. The experiment task evaluated of going concern. This study found the followings. Firstly, that experience accentuated order accentuated order effect. Finally the red flags affect belief revision differently depending on order.

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