The problem of desertion the effective and efficient staff and specialist staff is one of serious problem has been created for the organizations managers that seek to maintain, improve and utilize their human resources. Researchers believe that staff desertion will have a negative impact on the organization and not only reduce the organizational performance, but also increase the direct and ind...

for management override of controls. Auditors are discouraged from placing too much reliance on client representation and are required to maintain a skeptical attitude throughout the audit. The standard encourages auditors to engage in frequent discussion among engagement personnel regarding the risk of material misstatement due to fraud. SAS 99 also requires auditors to inquire of management a...

SUMMARY In this article, we provide a practitioner summary of our paper “Error or Fraud? The Effect Omissions on Management’s Fraud Strategies and Auditors’ Evaluations Identified Misstatements” (Hamilton Smith 2021). that study, investigated (1) whether managers employ an “omission strategy” to reduce the perceived intentionality their fraudulent misstatements (2) auditors are prone believe su...

In accordance with ISA 240, it is the responsibility of external auditors to obtain reasonable assurance that financial statements are free from material misstatement, whether caused by fraud or error. Recently, auditing profession in Malaysia has been significantly challenged explosion cases and auditors’ failure determine “true fair view” statement. This incident tarnished reputation audit pr...

Professional skepticism is an attitude that consistently questions and critically evaluates audit evidence. A high of professional will produce a quality report in which the personality factor one factors. Personality indicators are declared valid big five personality. The aim this study to empirically prove effect traits on auditors Public Accounting Firm Province Bali. research was conducted ...