The unreliability of clinical judgment is well known, particularly in the field of diagnosis (1, 8). Little has been done however, toward any analysis of the factors responsible for this unreliability in order that it may be understood, controlled and corrected, Magaret (7), recently has pointed out that we need both a philosonhy of diagnosis and a sophisticated understanding of its nature. Hun...

This study analyzed the role of professional skepticism in moderating relationship between auditors’ knowledge, obedience pressure, and experience on audit judgment. The population this included all government internal auditors at BPKP Papua Province Representatives. Purposive sampling technique was employed to select 79 samples based these following criteria: who possessed Functional Auditor c...

This study aims at investigating the relationship between age and gender of auditors and their judgment and decision. Population of this study includes dependent auditors engaged in audit firms member of Iranian Association of Certified Public Accountants (IACPA). Random sampling was used and the questionnaireswere distributed among 100 auditors. The methodology of the study is descriptive-surv...