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PENGARUH SKEPTISISME PROFESIONAL AUDITOR TERHADAP KUALITAS PENGUMPULAN BUKTI AUDIT PADA KAP HENDRAWINATA EDDY, SIDDHARTA & TANZIL (MEMBER OF KRESTON INTERNATIONAL)

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ABSTRACT THE EFFECT OF PROFESSIONAL SKEPTISISM AUDITOR ON QUALITY COLLECTION OF AUDIT EVIDENCE IN KAP HENDRAWINATA EDDY, SIDDHARTA & TANZIL (MEMBER OF KRESTON INTERNATIONAL) Written By : Conando Crosby Marbun ID :1332084 This research was conducted to know professional skepticism of auditor, to know quality collection of audit evidence, and to know the effect of professional skepticism of auditor on quality collection of audit evidence. This research was conducted at Public Accountant Office Hendrawinata Eddy, Siddharta & Tanzil (Member of Kreston International). The sampling method used in the study was nonprobability sampling, a sampling technique that did not provide the same opportunity or opportunity for each population to be elected as a sample member. The result shown that respondents who agreed to apply professional skepticism of auditors. And also the evidence of the audit get respondents who agreed in performing their duties as an auditor. The results of the research had been tested, the professional auditor's skepticism and quality collection of audit evidencehad a strong relationship for auditors to be able to carry out their duties. Keywords : Professional Skepticism Auditor, Quality Collection of Audit Evidence