Does Brainstorming in Supervision Audit Fieldwork Can Improve Professional Auditor Judgement?

Authors

  • R. Nelly Nur Apandi Program Studi Akuntansi, Fakultas Pendidikan Ekonomi dan Bisnis, Universitas Pendidikan Indonesia Author
  • Hilda Rossieta Program Pasca Sarjana Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia Author
  • Fitriany Fitriany Program Pasca Sarjana Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia Author
  • Ludovicus Sensi Wondabio Program Pasca Sarjana Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia Author

DOI:

https://doi.org/10.17509/712cxf16

Keywords:

Brainstorming, Supervision Audit and Risk of Material Misstatement

Abstract

This research was aimed to see supervision audit fieldwork 
using brainstorming approach can improve professional 
auditor judgment in assessing the risk of material 
misstatement. Method used was experiment with 
participants were 293 accounting students in 21 higher 
education institutions in Indonesia. Result of research 
indicated that Participant with verbal brainstorming 
treatment and Participant with written brainstorming 
treatment have better judgment to assess the risk of material 
misstatement than and with no brainstorming treatment. 
Professional Judgment increases because the auditor is given 
a better understanding of the probability and impact of risk. 
This study has implication for audit practices, audit 
supervision is needed by junior auditors to improve audit 
quality. Brainstorming can help the auditor assess the risk of 
material misstatement properly. 

Author Biographies

  • R. Nelly Nur Apandi, Program Studi Akuntansi, Fakultas Pendidikan Ekonomi dan Bisnis, Universitas Pendidikan Indonesia

    Program Studi Akuntansi, Fakultas Pendidikan Ekonomi dan Bisnis, Universitas Pendidikan Indonesia 

  • Hilda Rossieta, Program Pasca Sarjana Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

    Program Pasca Sarjana Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia 

  • Fitriany Fitriany, Program Pasca Sarjana Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

    Program Pasca Sarjana Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia 

  • Ludovicus Sensi Wondabio, Program Pasca Sarjana Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

    Program Pasca Sarjana Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

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Published

2024-07-31

Issue

Vol. 12 No. 2 (2024): Jurnal Pendidikan Akuntansi dan Keuangan

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

How to Cite

Does Brainstorming in Supervision Audit Fieldwork Can Improve Professional Auditor Judgement? . (2024). Jurnal Pendidikan Akuntansi Dan Keuangan, 12(2), 225-236. https://doi.org/10.17509/712cxf16