What is the Basic Assessment Principle?

In auditing, the basic principle of judgment (judgment) is the auditor’s policy in providing opinions on information found throughout the audit process, which refers to ideas, ideas or estimates about events that occur on the audit object. The results issued by an auditor must be able to provide correct information and evidence so that the audit assessment submitted will be correct or appropriate.

Basic Function of Research (Judgment)

Judgment is needed because an audit is not carried out on all evidence. This evidence is used to express an opinion on the audited financial statements, so it can be said that the audit judgment also determines the results of the audit.

What Affects the Basic Principles of Assessment?

Here are some things that can affect the Basic Principles of Judgment:

  1. Auditor’s Experience

The auditor’s experience is a combined accumulation of everything he gets from everything he has done. Experience can provide an opportunity for someone to do a job better than before. The more experience, the more skilled they are at their jobs.

  1. Auditor Knowledge

In detecting an error, an auditor must be supported by knowledge of what and how the error occurred. In general, an auditor must have knowledge about General Auditing, Functional Areas, Computer Auditing, Accounting Issues, Specific Industries, General World Knowledge ( general knowledge ), and Problem Solving Knowledge .

  1. Compliance Pressure

In this case obedience pressure is defined as the pressure received by junior auditors from senior auditors or superiors and entities examined to take actions that deviate from ethical standards and professionalism. Pressure from the supervisor or the entity being examined can also have adverse effects such as loss of professionalism and loss of public trust and social credibility.

  1. Task Complexity

Unstructured tasks, difficult to understand and ambiguous can also affect judgment. This is where the experience and knowledge of auditors must be reliable.


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