The Effect of Due Professional Care and Audit Evidence on The Appropriateness of Giving an Audit Opinion

A Febriansyah, R R Oktaviana

ICOBEST 2022 - Empowering World Optimism and Revitalization Through Scientific Framework - ISBN


The auditor has an important role in the client's financial statements so that the auditor can produce an appropriate and quality audit opinion. The occurrence of cases of auditors giving inappropriate assessments or evaluations and audit opinions on the client's financial statements due to a lack of due professional care and audit evidence owned by the auditor. This study aims to determine how much influence due professional care and audit evidence have on the accuracy of giving an audit opinion. The research method used is quantitative research with descriptive and verification with a survey approach, which in this case seeks to describe and also interpret the influence between the variables to be studied and the aim is to present a structured and factual picture of the relationship between the variables studied. The sample used was 30 auditors from 6 Public Accounting Firms in the East Bandung area. The analysis used in this study is Multiple Linear Regression, Coefficient of Determination, Correlation Coefficient, and T-test with calculations using SPSS version 20 software. Based on this research, it can be concluded that due professional care and audit evidence has a positive and significant effect on the accuracy of giving audit opinions to auditors who work at the East Bandung Public Area Accounting Firm.

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