Auditor Independence Meaningful Abstract

International Journal of Religious and Cultural Studies

View Publication Info
 
 
Field Value
 
Title Auditor Independence Meaningful Abstract
 
Creator Lutfillah, Novrida Qudsi
Mangoting, Yenni
Djuharni, Darti
 
Subject phenomenology, self concept, trust, competency
Auditing
 
Description This study purpose is to reveal the meaning of auditor independence based on auditor’s experience. Phenomenological approach was employed as a research method. Data analysis in this study used modified analysis stage of Creswell and Moustakas. Results showed that independence is defined as something ABSTRACT (A=Auditor, B=Behaviour, S=Self Concept, T=Thought, R=Risk, A=Ability, C= Competency, T=Trust). Auditor independence is affected by self concept and trust. Auditor’s behavior toward risk, whether independent or not, provides two alternatives, namely: “how to deal with it later” and “we will see about it later”. Eventually, auditor independence depends on thought, ability and competency.
 
Publisher Yayasan Rumah Peneleh
 
Date 2020-10-26
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ijracs.rumahpeneleh.or.id/index.php/home/article/view/18
10.34199/ijracs.2020.10.03
 
Source International Journal of Religious and Cultural Studies; Vol 2 No 2 (2020): International Journal of Religious and Cultural Studies; 59-72
2656-694X
 
Language eng
 
Relation http://ijracs.rumahpeneleh.or.id/index.php/home/article/view/18/21
 
Rights https://creativecommons.org/licenses/by-sa/4.0
 

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