Matakuliah
Tahun
: PSYCHOLOGY PEMERIKSAAN
: 2009
Psychology of Auditor
Pertemuan 03
Psychology of Auditor
Session 03
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Learning Objectives
• Understanding about term of audit psychology
• Understanding about what an auditor will deal with.
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What is psychology ?
• Is knowledge to understand about human behavior
– Why a person react to a stimuli differently than what another
does ?
– What factors influencing human behavior ?
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Factors Influencing
Human Behavior
Gender
Education background
Experience background
Pressure
Expectation
Perception
Value
Believe
Environment
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The Relationship among Users, Auditors and Management of the company
Public
Investors
Bankers
Auditor
Others
Company
Company
Suppliers
Bina Nusantara University
Bappepam
Buyers
Government
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What is audit psychology ?
• is the whole understanding about psychology aspects of
auditee, the user’s expectations on audit reports, and the
morally and mentally readiness of auditors in doing audit
process.
• There should be a balance among those above aspects, so
the process audit will be smooth, and the expected audit
result will be accomplished.
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Auditor is ?
• An expert that people can account on to examine and
assess (audit) whether financial statements have been
presented in accordance with established criteria
(generally accepted accounting principles)
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An expert and people
whom can be accounted on means (1)
1.
2.
3.
having adequate expertise and training
having good experience
having good mental attitude;
– Dedication
– Independence
– Integrity
– Trustworthiness
– Objectiveness
– Responsibility
– Consistence
– Persistence
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An expert and people
whom can be accounted on means (2)
4.
doing professional care
 Honestly
 Proportionally
 Impartially
 based on his/her expertise and fact
 Consistently
 persistently
in order to get the best result
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An expert and people
whom can be accounted on means (3)
5.
Auditors have special abilities;
• Adaptability
• Understandability
• Dedication
• Independence
• Trustworthiness
• Objectiveness
• Responsibility
(Qudrat Chalim)
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Auditors should be ready for
dealing with
• big responsibility
• big authority
• new working environment
• new people with their own character
• new work problems
• under-pressure job
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Understanding the importance of
– Credibility,
– Attractiveness, and
– Power
for auditor
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Credibility of an Auditor
• Is a set of auditee’s perception about the character and ability of
auditor
(A-U-D-I-T-O-R)
• Credibility of an auditor can be changed depending on how
an auditor acts in dealing with the situation, subject being
discussed, and pressure.
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Attractiveness
• How an auditor can attract auditees’ intention
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Physical appearance
Communication skill
Ability to bring benefit for auditees
Integrity and principle
Persistence
Ability to handle problems
Ability to handle pressure
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Power of Auditor
• Power is the ability to make people (auditees) listen and
obey resulted from interaction between auditor and
auditees.
• Power can be obtained formally from rules and
regulations, agreement, or contract.
• Power can also be obtained informally from the perception
of people about auditor’s credibility and charisma.
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