PENDEKATAN PSIKOLOGI DAN KOMUNIKASI AUDIT DALAM MENDUKUNG PENUGASAN PROFESIONAL AUDIT

Abstract

In order to increase their professionalism, auditor demanded to maintain and achieved the goal of
audit. The purpose of audit is to give opinion about auditee assertion. To achieve that purpose,
there are many factors to be concerned by the auditor, which influence their task. The
psychological and communicational factor is highly influence the auditor as they faced the auditee
directly or non directly. The psychological skill help the auditor to self identify, maintain
behavior, keeping the self performance and self control as they communicate with the auditee. The
psychological skill would also help the auditor to better knowing the psychological circumstances
of their client thus the atmosphere of comfort would established on auditing process. This comfort
established by auditor, could become the entry point of auditee’s open minded nature on the
finding of facts by the auditor. Second, the communication is very important as the initial step for
the auditor to communicate the task and trusteeship of the auditee. Communication skills increase
the smoothness of audit process in order to find and analyze any necessary proves of audit.
Key word: audit, auditor, auditee, opinion, assertion, psychology, communication.