AUDITOR DAN TINGKAT MATERIALITAS

Abstract

One of the phases of audit to auditor is determining the level of materiality. It is very important and must be done by auditors since the level of materiality has tight relationship both the level of risk and the obtaining of evidence. There are some factors may infl uence in determining of the materiality level. This research will test the infl uence of professionalism, experiences and the knowledge of auditor to detech fraud in determining of materiality level. Auditors work at accounting fi rm in Yogyakarta and Solo are the subjects and respondents of this research. Hypothesis testing is using multiple regression with SPSS for windows version 16.0 as a tool. The result proves that the determining of materiality level by auditor is signifi cantly infl uenced by professionalism, experiences and the knowledge of auditor to detect fraud.