Does Auditor’s Attributes Impact on Professional Judgement in a Financial Audit? Empirical Evidence From Myanmar Sai

Abstract

This study investigates auditor attributes that may influence an auditor’s judgment in a financial audit. The purpose of this study is specified to show the impact of auditor’s attributes on professional judgment on the financial auditing process. An empirical research methodology is carried out to show the impact of the attributes on professional judgments. With this approach, hypotheses have been formulated and tested using empirical data and existing theories. A quantitative survey method was followed to collect the data for this study. A questionnaire was sent to selected auditors in Myanmar SAI to collect the data relating to the factors that influence auditors’ judgment, such as gender, age, education, knowledge, position level, experience, training, location, and job cognition. The findings of this study show that variables such as age, professional degree, education level, and knowledge are highly significant in auditor judgment. The limitation of this research is the sample size, and sample characteristics are different in Myanmar SAI from other SAIs. Almost 85% of respondents are female in Myanmar SAI. Therefore, it is considered a limitation of this study.

Analyzing the Factors That Affect Auditor’s Judgment and Decision Making in Lebanese Audit Firms

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“…Since then, the used of "consensus, consistency and stability" as a measure of judgment quality has been well accepted in the auditing literature (Trotman, 1998). A recent study in Myanmar raised the issue of auditors' judgement that may contribute to high-quality financial audits contributed by the audit environment, audit evidence, decision process, and qualitative features of judgment (Soe et al, 2022). Compare with Aida (2021)obedience pressure and task complexity on audit judgment.…”

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“…The quality of the auditor's professional judgment 1 is the cornerstone of accounting and auditing, as it is necessary to carry out the audit process to interpret ethical standards and requirements, which requires the need to use and apply knowledge and experience to the surrounding facts and circumstances. Therefore, the personal characteristics of the auditor, especially the extensive professional experience and knowledge, have an important role to play when making professional judgments (Soe et al 2022). That is, the auditor has different mental models that depend on previous experience to use any new information (Bucaro, 2019).…”