SKEPTISISME PERSONAL DAN SKEPTISISME SITUASIONAL TERHADAP KEPUTUSAN AUDIT
Abstract
The study aims to prove the influence of both personal and situational scepticism on audit judgement. Situational scepticism can be presented by audit experience from previous years (Client-Specific Experience). The study uses an experiment factorial design 2x3 between subject with divides trait scepticism into high and low, and case of situational scepticism about audit experience from previous years into positive, neutral and negative. Subject in this study are 84 students from undergraduate have learned the course of audit. Using ANOVA as a tool analysis with 20 version SPSS. The result also shows that auditor make an audit judgement from their experience with client from previous years.