Understanding Auditor-Auditee Relationship: Some Cultural Considerations

Purpose: The purpose of this study is to analyse other types relationship developed between auditor and auditee. tries explore kinds auditee working appeared in an audit process. Theoretical framework: Research have shown that the AAR more than just about good knowledge should be acquired by auditors regarding their clients’ industry or how long served a client. It also auditors’ performance tasks interaction with clients, develop better understanding clients. However, kind has not been enough as on most focus professional Design/methodology/approach: This applied qualitative approach. interview method, semi-structured form, was conducted collect data. posed same questions all interviewees. research involved 12 interviewees which consist three different market participants Indonesia: auditors, auditee, users financial statements. These (auditee statements) were identified selected from IDX website, while for group BAPEPAM-LK database. Results analysed using NVivo software. Findings: Key findings derived confirmed some cultural values appear participants’answers. common found text were: harmony; prevails over task; warm relationships are important. Indonesians interpreted auditor-auditee peers’ relationship: consists professional/personal trust. Research, Practical & Social implications: nhances influence relationship. In type society, individuals perceive social situations, including business relationships, terms close personal bonds. established first before any can done. service providers who able show warmth customers build trust them. Moreover, high-social-interaction context provides environment relationship-building activities primary goal. Originality/value: refined Given ongoing globalisation fact audits performed multitude nations, it important captures perspectives backgrounds.