The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation

  • Syamsuri Rahim Universitas Muslim Indonesia
  • Hamzah Ahmad Universitas Muslim Indonesia
  • Nurwakia Nurwakia
  • Nurfadila Nurfadila Universitas Muslim Indonesia
  • Muslim Muslim Universitas Muslim Indonesia
Keywords: Staff Audit Quality, Client Type, Communication Type, Audit Evidence Collection

Abstract

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks) and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.

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Published
2020-06-16
How to Cite
RahimS., AhmadH., NurwakiaN., NurfadilaN., & MuslimM. (2020, June 16). The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation. Journal of Accounting and Strategic Finance, 3(1), 103-117. https://doi.org/https://doi.org/10.33005/jasf.v3i1.79