Jurnal Simposium Nasional Akuntansi XI (SNA 11)

Pengalaman Audit, Red Flags, dan Urutan Bukti

I Wayan Suartana (Program Maksi FE Universitas Udayana-Bali)
I Wayan Kartana (FE Universitas Warmadewa-Bali)


Hogart and Einhorn (1992) proposed and tested a descriptive model of belief adjustment. They posited that individuals are sequential processors of information who employ an anchoring and adjustment strategy to incorporate new evidence in an evaluation task. Issues in order effect in an audit environment have been investigated by many researchers. The result suggests that order effects in judgment of professional auditor is strong.

This study analyzed the existence of order effect and proposed audit experience and red flags in order effect analysis. In the context of auditing, a situational task related factor is presence/absence of red flags.

Data were collected through experiment using 47 auditors and 70 students. The experiment task evaluated of going concern. This study found the followings. Firstly, that experience accentuated order effects. Finally, the red flags affect belief revision differently depending on order.

Key Words: order effect, audit experience, and red flags.

1. Pendahuluan

The phenomenon of the order of proof in environmental auditing task is very important to observe. Various studies have been conducted with all the weaknesses of each and produce a conclusion that there is sequence evidence (order effect) which could distort the consideration of the audit (audit judgments). Ashton and Ashton (1988) observed that the order of evidence of potential implications for the efficiency and effectiveness of the audit itself. Efficiency can be affected when the order is processed audit evidence may be expanded so that the necessary additional evidence search. From the perspective of effectiveness, the order of evidence will make the implementation of different programs that further audits will likely reduce the accuracy of the findings (Krull et al., 1993).

Pengalaman Audit, Red Flags, dan Urutan Bukti

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