DAMPAK PEMBATASAN DALAM PROSES AUDIT TERHADAP PERTIMBANGAN AUDITOR ATAS KELANGSUNGAN USAHA KLIEN

Abstract

ABSTRACT This research’s purpose to evaluate contrained processing on entity going concern judgment made auditor. Subject in this quasi experiment are auditors and accounting professional eduaction (PPA)’s program students. The quasi experiments was design to assess the effect of contrained and uncontrained processing on going concern judgement made by experienced and unexperienced auditor, which analyzed hypotesis with ANOVA and t-test. These result demonstrate that experienced auditor’s going concern judgement were more positive in the uncontrained processing condition than in three others processing conditions, and unexperienced auditor’ going concern judgement was not significant difference in contrained than uncontrained processing, and auditor’s going concern judgement were more positive in the uncontrained processing condition than contrained’s. Key word : going concern, contrained processing judgment