Skeptisme Profesional Auditor

 

Skeptisme Profesional (Professional Skepticism) adalah sebuah sikap yang harus dimiliki oleh auditor profesional. Tapi apa sebenarnya skeptisme profesional itu? Di New York, Amrik bahkan ada teater yang menceritakan kisah skeptisme profesional menjadi sebuah drama yang menarik. (kali Anneke yang di Amrik bisa liat tuh).

Dalam Standar Profesional Akuntan Publik (SPAP) tidak secara jelas mendefinisikan apa yang dimaksud dengan Skeptisme Profesional. Standar Pemeriksaan Ketiga, menyatakan  Dalam pelaksanaan audit serta penyusunan laporan hasil pemeriksaan, auditor wajib menggunakan kemahiran profesionalnya secara cermat dan seksama.

AICPA mendefinisikannya sebagai berikut,

Professional skepticism in auditing implies an attitude that includes a questioning mind and a critical assessment of audit evidence without being obsessively suspicious or skeptical. The Auditors are expected to exercise professional skepticism in conducting the audit, and in gathering evidence sufficient to support or refute management’s assertion [AU 316 AICPA].

Jadi sebuah sikap yang menyeimbangkan antara sikap curiga dan sikap percaya. Keseimbangan sikap antara percaya dan curiga ini tergambarkan dalam perencanaan audit dengan prosedur audit yang dipilih akan dilakukannya.

Dalam prakteknya, auditor seringkali diwarnai secara psikologis yang kadang terlalu curiga, atau sebaliknya terkadang terlalu percaya terhadap asersi manajemen. Padahal seharusnya seorang auditor secara profesional menggunakan kecakapannya untuk ‘balance’ antara sikap curiga dan sikap percaya tersebut. Ini yang kadang sulit diharapkan, apalagi pengaruh-pengaruh di luar diri auditor yang bisa mengurangi sikap skeptisme profesional tersebut. Pengaruh itu bisa berupa ‘self-serving bias‘ karena auditor dalam melaksanakan tugasnya mendapatkan imbalan dari auditee. Auditor dalam auditnya harus menggunakan kemahirannya secara profesional, cermat dan seksama.

Auditor harus menggunakan kemahiran profesional secara cermat dan seksama dalam menentukan jenis pemeriksaan yang akan dilaksanakan dan standar yang akan diterapkan terhadap pemeriksaan; menentukan lingkup pemeriksaan, memilih metodologi, menentukan jenis dan jumlah bukti yang akan dikumpulkan, atau dalam memilih pengujian dan prosedur untuk melaksanakan pemeriksaan. Kemahiran profesional harus diterapkan juga dalam melakukan pengujian dan prosedur, serta dalam melakukan penilaian dan pelaporan hasil pemeriksaan.

Berikut adalah beberapa kajian empiris yang bisa kalian optimalkan penggunaannya, terima kasih.

PROFESSIONAL SCEPTICISM OF AUDITORS: A CROSSCULTURAL EXPERIMENT

ENCOURAGING PROFESSIONAL SKEPTICISM IN THE INDUSTRY SPECIALIZATION ERA: A DUAL-PROCESS MODEL AND AN EXPERIMENTAL TEST

THE INFLUENCE OF INDIVIDUAL, TEAM AND CONTEXTUAL FACTORS ON EXTERNAL AUDITORS’ WHISTLE-BLOWING INTENTIONS IN BARBADOS

IAASB – PROFESSIONAL SKEPTICISM IN AN AUDIT OF FINANCIAL STATEMENTS

ETHICAL DILEMMAS IN AUDITING: DISHONESTY OR UNINTENTIONAL BIAS?

THE ETHICS OF PROFESSIONAL SKEPTICISM IN PUBLIC ACCOUNTING: HOW THE AUDITOR-CLIENT RELATIONSHIP IMPACTS OBJECTIVITY

AN EXAMINATION OF ISSUES RELATED TO PROFESSIONAL SKEPTICISM IN AUDITING

AUDITOR INDEPENDENCE, PROFESSIONAL SKEPTICISM, AUDITORS’ FRAUD OBLIGATIONS: CASE STUDIES AND EXAMPLES

Trust and Suspicion: The Effects of Situational and Dispositional

The Impact of Management Integrity on Audit Planning and Evidence

Evidential Effort And Risk Assessment In Auditing

Auditors’ Professional Behavior – A Conceptual Framework

Auditors’ Moral Philosophies and Ethical Beliefs

A Model and Literature Review of Professional Skepticism in Auditing

Consideration of Fraud in a Financial Statement Audit

Enhancing Auditor Professional Skepticism

System Controls Reliability and Assessment Effort

Professional Skepticism: The Effects of a Partner’s Influence and the Presence of Fraud on Auditors’ Fraud Judgments and Actions

Triangulation of audit evidence in fraud risk assessments

Damai Nasution – Essays on Auditor Independence

A Model of Trust and Professional Skepticism in the Auditor-Client Relationship

Toward a Conceptual Framework of Professional Skepticism in Auditing

How Professionally Skeptical are Certified Fraud Examiners?

Training Auditors to Think Skeptically

The Influence of Individual Characteristics on Auditors’ Intention to Report Errors

Ashari, Ashari, Corruption Awareness, Ethical Sensitivity, Professional Skepticism and Risk of Corruption Assessment: Exploring the Multiple Relationship in Indonesian Case (January 3, 2013). 2013 Financial Markets & Corporate Governance Conference.

Ethics and Auditing : An International Perspective

The Role of Experience in Professional Skepticism, Knowledge Acquisition, and Fraud Detection

The Effects of Clients’ Expressed Confidence on Using Professional Skepticism in Auditor Judgments

The Effect of Organizational-Professional Conflict towards Professional Judgment by Public Accountant Using Personality Type, Gender, and Locus of Control as Moderating Variables

Construal Instructions and Professional Skepticism in Evaluating Complex Estimates

Development of a Scale to Measure Professional Skepticism

Skepticism: A Primary Weapon in the Fight Against Fraud

Professional Skepticism in Practice: An Examination of the Influence of Accountability on Professional Skepticism

Alert on professional scepticism and audit of mainland companies

PROFESSIONAL SCEPTICISM: LOOKING BOTH WAYS ON A ONE WAY STREET A CONVERSATION ABOUT PROFESSIONAL SCEPTICISM WITH LEADERS OF THE AUDIT PROFESSION, PSYCHOLOGISTS AND BEHAVIOURAL SCIENTISTS

A RESEARCH NOTE ON THE EFFECT OF MOOD STATES ON PROFESSIONAL SKEPTICISM

Has Sarbanes‐Oxley Affected Auditors Professional Skepticism?

Professional Scepticism and the Public Interest – Who does the auditor serve

Hindsight Bias and Professional Skepticism: Does the End Justify the Means?

Audit Committee Effectiveness and Financial Reporting Quality: IMPLICATIONS FOR AUDITOR INDEPENDENCE

A research note on the effect of mood states on professional skepticism

Relationship between Skepticism and Decision Making in Audit

Corruption Awareness, Ethical Sensitivity, Professional Skepticism and Risk of Corruption Assessment: Exploring the Multiple Relationship in Indonesian Case

Value of Audit – Shaping the future of corporate reporting

Independence, Professional Skepticism, and the Financial Statement Audit

Inducing Predecisional Cognitive Dissonance to Increase Auditors’ Professional Skepticism

Accountability, Task Characteristics and Audit Judgments

The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality

Auditor Independence; A field study in Pietermaritzburg, South Africa from auditors’ perspective

Do Audit Actions Consistent with Increased Auditor Scepticism Deter Potential Management Malfeasance?

Value of Audit; Shaping the future of corporate reporting

Auditor Mindsets and Audits of Complex Estimates

Audit Committe Effectiveness and Financial Reporting Quality Implications for Auditor Independence

Dynamic Data: Corporate Governance and Auditors evaluation of Accounting Estimates

Auditor-Client Management Negotiation Concerning Client’s Financial Reporting: Evidence from the Client’s Side

An Experimental Investigation of the Effect of Accounting Discretion on the Reporting of Smooth Increasing Earnings

When efficient contracts require risk-averse executives to hold equity: Implications for option valuation, for relative performance evaluation, and for the corporate governance debate

 

NB: Daftar list paper ini hanya sementara, dan akan terus di – update perkembangannya