Importance Of Professionalism Of An Auditor

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CHAPTER I
INTRODUCTION

I.1. Research Background
Professionalism, according to the Merriam-Webster Dictionaries, is defined as the conduct, aims, or qualities that characterize or mark a profession or a professional person. It is also defined profession as a calling requiring specialized knowledge and often long and intensive academic preparation. The definitions above imply that there are many characteristics that a professional should have such as, specialized knowledge, competency, honesty and integrity, accountability, self-regulation, and also image.
Those characteristics above can be accomplished if there is ethics. Many professionals of the same field form the association that will develop the professional ethic for the profession itself. However, even though the ethical code has been made, no one can be rest assured that the people that work in that field will fully follow the code. It is because every human has different psychology and point of view. Therefore, no one can know precisely how someone will react towards a situation.
It is also the same for the auditors. Auditor is often mentioned as a profession with the crown of trust. It means that the auditor work based on the trust of the stakeholder towards them. The stakeholder should be rest assured that auditor will not take any sides when stating their report. Therefore, their working results are reliable, valid, and objective. The working results or the audit quality of the auditor will be determined by the
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