Influence of experience and professional skepticism on audit judgement of government external auditors

The complexity of public services require auditors to perform audit judgments ensure the quality information and evaluate evidence presented in financial statements. Thus, auditors’ judgment technical skills are important factors quality. This study examines how auditor independence, task complexity, experience, professional skepticism affect judgment. Purposive sampling was employed select who worked at Supreme Audit Institution (BPK-RI) Papua Province. data were collected using a set questionnaire consisting 30 items measured on Likert scale, distributed directly via Google Forms. analyzes multiple linear regression. result presents empirical that experience partially affected judgment, whereas independence did not have partial effect provides relevant adequate insights government external regarding should be taken into consideration maintaining improving their bring optimal benefits for local stakeholders.