PENGALAMAN AUDIT, RED FLAGS, DAN URUTAN BUKTI

Abstract

Hogan and Einhorn (1992) proposed and tested a descriptive model of belief adjustment. They posited that individuals are sequential processors of Information who employ an an¬choring 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 experience and red flags in order effect analysis. In the context of auditing, a situational task related factor 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 effects. Finally, the red flags affect belief revision differently depending on order. Keywords: order effect, audit experience, going concern and red flags.