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

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.