The Public Accounting Firm's Audit Judgment

The assessment of audit reports issued by public accounting firms is problematic due to excessive uncertainty and caution when conducting audits. The research aim is to provide empirical evidence regarding the influence of work complexity and professional skepticism on audit judgment at Public Accounting Firms (KAP) in Bandung, which are registered with BPK RI. The population in this study consisted of 29 auditors from 13 Public Accounting Firms (KAP) in Bandung who were registered with BPK RI. The sample selected used a saturated sample, namely the entire population of 29 auditors from 13 public accounting firms (KAP) in Bandung. The analysis used is descriptive and verification analysis with quantitative techniques. The analysis model used is a multiple regression analysis model applied in the analysis. The results of hypothesis testing in this research prove that (1) Task Complexity has an effect on Audit Judgment, and (2) Professional Skepticism also has an effect on Audit Judgment. Other research evidence shows audit judgment factors, namely gender and audit obedience. Valuable findings in this research are that the complexity of the task and professional skepticism are determining factors in audit judgment. This research provides an important contribution for auditors in making judgments to produce audit opinions in accordance with the facts found in the audit process. Public accountants have a very important social role in relation to the duties and responsibilities complied with by auditors.