ANALISIS FAKTOR EKSTERNAL YANG MEMPENGARUHI KARAKTERISTIK PERSONAL AUDITOR TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT

Abstract

ABSTRACT

This research aims to determine the factors that influence premature sign of audit procedures.The study was conducted on accountants working in public accounting firms in the city of Medan. A total of 43 auditors from 5 public accounting firms filled out the research questionnaire. The results showed the time pressure variable and audit risk variable significantly influence the risk of premature sign of the audit procedure. Meanwhile, the review and quality control procedure variables and the Locus of Control variable are not significant to the premature sign of the audit procedure.

Keywords: Premature sign of audit Procedure, time pressure, audit risk, review and quality control procedure,  locus ff control.