The Effect of Audit Knowledge, Audit Document Complexity and Auditor Experience towards Audit Judgement of Internal Auditor in West Aceh Inspectorate Office, Indonesia

Abstract

The audit is a process of overseeing financial reporting and disclosure by evaluating a relatively large amount of alternative information and determining whether it meets accounting standards. Auditors are responsible for issuing audit judgements. The quality of the audit judgement indicates how well the auditors performed their duties. This study examines the effect of audit knowledge, audit document complexity and auditor’s experience on the audit judgements of the internal auditor in the Inspectorate office West Aceh, Indonesia. A quantitative analysis through cross-sectional data was performed to achieve the objective of this study. The primary data were collected through questionnaires administered to 40 auditors comprising 28 auditors with structural positions and 12 auditors with functional positions and analysed using descriptive and inferential statistics involving multiple regression analysis using the Statistical Package for Social Sciences-22. The result of this study showed that the audit knowledge, audit document complexity and auditor experience have a significant effect on the audit judgement of the internal auditor in the Inspectorate office West Aceh, Indonesia. Further, this study found that audit knowledge is the most influential factors affecting the audit judgement of the internal auditor.