Matakuliah
Tahun
: PSYCHOLOGY PEMERIKSAAN
: 2009
AUDIT PSYCHOLOGY
Pertemuan 01
AUDIT PSYCHOLOGY
Learning Objectives
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Understanding why a company need to be audited.
Understanding what stakeholders expect from auditors
Understanding the qualifications of an auditor
Understanding the criteria used in an audit process
What is audit ?
and
Who can become an auditor ?
Session 1
Business Interrelationship and why do we need audit ?
Investor
Others
Bankers
Company
(management)
Suppliers
BAPPEPAM
Buyers
Government
The Relationship among Users, Auditors and Management of the company
Public
Investors
Bankers
Auditor
Others
Bappepam
Company
Company
Suppliers
Buyers
Government
What do they expect from auditor ?
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Bankers
Investors
Bappepam
Buyers/customers
Suppliers
Government
Others
What is auditing ?
• Auditing as a systematic process of objectively obtaining and
evaluating evidence regarding assertion about economic actions
and events to ascertain the degree of correspondence between
those assertions and established criteria and communicating the
results to interested users
(The report of The Committee on
Basic Auditing Concepts of
the American Accounting Association
- Accounting Review Vol. 47)
Understanding about Auditor
• Criteria used by auditor
• Why do we need that criteria ?
• Psychology of auditor
– Auditor is a profession between the need of a company’s
management and of public
– The Qualification of an auditor
The Qualification of an Auditor
SA Seksi 150 Standard Auditing stated:
a.1. “ Auditing harus dilaksanakan oleh seorang atau lebih yang
memiliki
keahlian dan pelatihan teknis yang
cukup sebagai
auditor.”
a.2. “Dalam semua hal yang berhubungan
dengan
perikatan,
independensi dalam sikap mental harus dipertahankan oleh
auditor.”
1.3. “Dalam pelaksanaan audit dan
penyusunan
laporannya,
auditor wajib
menggunakan
kemahiran
professionalnya dengan cermat dan
seksama.”
“Keahlian dan Pelatihan Teknis”
• Auditor is respected as an expert who
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knows more,
understands more
experience more
is more capable
“Independensi”
• Independent in appearance
• Independent in performance/fact
The Important Elements of
an Independence.
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Quality of personnel.
Freedom to act.
Interpersonal relationship.
Financial interest.
Profession solidarity.
“Kemahiran professional”
Professional means acting
• honestly
• proportionally
• impartially
• based on his/her expertise and fact
• consistently
• persistently
in order to get the best result
So auditor is ?
• An expert that people can account on in doing audit on
behalf of them, in order to examine whether the financial
statements being audited have been presented in
accordance with generally accepted accounting
principles
People can be accounted on
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Adaptability
Understandability
Dedication
Independence
Trustworthiness
Objectiveness
Responsibility
(Qudrat Chalim)
Adaptability and Understandability
Auditors should be ready to deal with;
• New working environment
• New problem
• New people to deal with
• Working under pressure
• Challenge in every step of audit process
Dedication
• Auditor should put all his/her afford, (expertise –
knowledge and experience, and time) on doing his job.
• Nothing should be able to deviate him/her from audit
objectives
Independence
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Impartial
Free to act and to express opinion
Independence in performance/fact
Independence in appearance
Trustworthiness
Auditors should be a person who
• has integrity,
• are reliable,
• are honest
• are loyal
• can be accounted on,
Objectiveness
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Free of conflict of interest
Nothing to hide
No engineering
As it is
Responsibility
• Due professional care
• Based on evidence
References
• SPAP – SA 100 DAN SA 200
• Messier, Glover, & Prawitt: Auditing & Assurance
Services: A Systematic Approach – Part 1