TIMELINESS IN COMPLETING AUDIT BECAUSE THE AUDITOR HAS EXPERIENCE THAT HAS IMPLICATIONS FOR THE AUDITOR-S PERFORMANCE
Ely Suhayati
Department of Accounting
Universitas Komputer Indonesia
ely.suhayati[at]email.unikom.ac.id
Abstract
The purpose of this study is to examine how much audit experience influences the timeliness in completing audits that has implications for Auditor Performance, the respondents in this study are 30 Senior Auditors in Bandung Region. The study results are Audit Experience has an influence on Timeliness in completing audits that has implications for auditor performance. It means that the more auditors have experience in conducting audits, the more timely auditing will be that can influence auditor performance, experience is not only absolutely needed by auditors in public accounting firms, but by all other fields of auditors such as government auditors.
Keywords: Audit Experience, Timeliness, Audit Performance
Topic: Accounting