PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU

Relationship between Professional Identity, Gender & Ethical Judgment of Auditors

Background: The professional identity and gender of the auditors are among the factors that can affect and change the ethical judgment of external auditors. Therefore, the purpose of this study is to investigate the effect of professional identity on ethical judgment and to investigate the mediating role of gender in this influence. Method: The method of this research is descriptive-survey of ...

Investigating the relationship between temper and professional skepticism in auditors

Background & Aim: Audit professionals’ skepticism is one of the behavioral and personality traits that is effective in reducing agency costs, audit quality, and enhancing public confidence. On this basis, it is very important to know the factors contributing to enhancement or degradation of professional skepticism. The purpose of this study was to investigate the relationship between temperamen...

Usefulness of Industry Risk Factors to Internal Auditors

an examination of factors associated with reliance of external auditors on internal auditors work

the main purpose of this paper is survy of factors associated with reliance of external auditors on entenal adutors work , reliance on internal auditors work has significant influence on cost saving and obtaining more services to client with the same cost. optimal utilization of internal audit work can improve both the efficiency and the effectiveness of external audits and can enhance the valu...

Syntactic Underspecification in Riau Indonesian

Indonesian is known for having a relatively simple morphological and syntactic structure. This is especially true of local varieties of the language, where contrast between categories found in Standard Indonesian is neutralized. In the Indonesian variety spoken in Riau Province, there is almost no morphological marking of grammatical categories and there is relatively free word order. Gil (1994...