PENGARUH KOMUNIKASI TIM PEMERIKSA-AUDITEE TERHADAP PENYELESAIAN TANTANGAN DALAM PENUGASAN PEMERIKSAAN1

Abstract

Based on the Bobek (2012)’s work, this study investigates the influence of inter and between auditor team’s communication, also communication between auditor team and auditee on resolve challenges that occur during an audit engagement. 108 of government auditors participated in the survey. Logistic regression analysis was used to test the hypotheses. The results show that communication, specifically communication between auditor team, auditor team and auditee have a significant influence on resolve challenges in an audit engagement. This study contributes on the auditing literature by showing the role of communication in resolving the audit engagement challenges faced by auditor. The practical implication of this study suggests that the regulator such as Indonesian Supreme Audit Institution (BPK RI) may consider this findings to investigate types of challenge that occur during an audit engagement.