Title: Auditor Professionalism in Junior Auditors and Senior Auditors
Author: Bella Paradita
Student ID: 041824253032
Study Program: Master of Accounting
Year of Publication: 2021
Abstract:
Professionalism is a crucial issue in financial statement audits, as it influences audit results and audit quality. The reality of audit procedure violations indicates that professionalism has not been utilized optimally. This study aims to define the professionalism of senior and junior auditors in auditing financial statements. The study was conducted using a phenomenological approach. Data collection used semi-structured interviews. The results showed that senior auditors define professionalism as auditors who improve their skills, participate in certifications, and increase their knowledge of financial statement audits. A professional auditor is an auditor who can lead assignments well and understand clients. Professionalism for junior auditors is defined as being able to carry out audit assignments well according to standards and ethics, and maintain smooth communication with a flexible audit team. This study is expected to provide knowledge about professionalism for auditors and is expected to serve as a reference for how to behave professionally so that audit work can run smoothly. Limitations in this study due to the Covid-19 pandemic, so the researcher interviewed two informants together due to the informants' willingness.
Keywords: professionalism, senior auditor, junior auditor, audit results.
Read more: https://repository.unair.ac.id/110069/2/2.%20ABSTRAK%20.pdf