SUBYEKTIVITAS AUDITOR JUDGMENTS SEBAGAI BAGIAN DARI PROFESIONALISME

Abstract

This paper attempts to provide a descriptive explanation of auditor’s judgments as a part of audit process. By using information from research and her personal experiences, the author provide a different way to understand the nature of auditor’ subjectivity. According to standards established by Institute of Certified Public Accountant, auditor is required to perform audit using his/her professional judgment. The word ”professional judgments” appear in every chapter of this standard. Auditor ’opinion is expected to be objective and free from personal auditor’ subjectivity. Although, the ”judgment” is very closely related to ideas, calculation and even the result of contemplation. Behind the screen of judgment making could not be separated from the condition of auditor. There is no perfection objectivity in a judgment. Therefor, subjectivity in audit judgment are necessity. However, judgment based on knowledge, experience, morality, common sense and conscience is accountable judgment.