Audit Opinion : Implication from Audit Evidence Evaluation in Using Professional Proficiency with Cautiousness and Accuracy

Abstract

Objective :.The purpose of the study is the use professional proficiency with cautiousness and accuracy has effects on audit evidence evaluation that has implications for audit opinion Methodology : The research method that is used is descriptive verification with the help from Structural Equation Modeling Partial Least Square, in this research there are only 17 public accountant office with 25 partners in Bandung Results: Audit evidence evaluation which uses the ability to be cautious and accurate has implications on audit opinion. Implication : The use professional proficiency with cautiousness and accuracy is not only needed to evaluate the evidence, but also guarantee he quality of the audit results