Enhancing Audit Judgment: Exploring the Impact of Experience, Expertise, and Compliance Pressure at The Representative Financial Audit Board of Lampung Province
Keywords:
Audit Experience, Audit Expertise, , Compliance Pressure, Audit JudgementAbstract
This study examines the influence of audit expertise, audit experience, and compliance pressure on audit assessments conducted by government auditors in Lampung Province. The study population comprises government auditors in Lampung Province, selected from auditors employed in the offices of the representatives of the Supreme Audit Agency in Lampung Province. The collection of primary data was conducted via a questionnaire survey. The hypothesis was examined through the utilisation of multiple regression analysis utilising SPSS 20 software. The results indicate that both prior experience in auditing and pressure to comply with regulations have a substantial impact on the decision-making process of auditors. However, the level of expertise in auditing does not have a significant influence on their judgement. The findings enhance our comprehension of the variables that impact audit evaluations within the realm of government auditing. More precisely, they emphasise the significance of having expertise in auditing and the influence of compliance pressure on the decision-making processes of auditors. Nevertheless, the results indicate that simply having audit knowledge may not automatically result in enhanced audit judgement among government auditors. These findings have consequences for audit procedures and emphasise the necessity for customised interventions to improve auditors' capacity to successfully navigate intricate audit situations.
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