"Pengaruh Objectivity, Competency dan Work Performed dari Auditor Internal terhadap Judgment Auditor Eksternal dalam Perencanaan Audit"

Abstract

External auditors usually rely on otherprofessions to complete their audit process. They will rely on notary public, lawyer, internal auditors and other professions. In relying internal audit client, they must check some items first. This study tries to observe which indicator used by external auditor in rely the internal auditor. The population of this research is certified public accountants (auditors) who work in CPAfirm in Indonesia. Respondents ofthis study consist ofpartner, manager and senior auditors. The questioner delivered by email, post mail, and direct request to the office. The results analyzed by descriptive method, and the hypothesis tested by Structural Equation Model with SmartPLS. The result of this study predicts that objectivity, competency, and work performed affect auditor's judgment to rely the client's auditor internal. The model also shows that objectivity is the most considered variable by external auditor in relying internal auditnr. Keywords: Internal Auditor, External Auditor, Judgment, Audit Planning.