Acceso usuarios
, Priscilla Tania, Maria Eugenia Hastuti, Grace Citra Dewi
Purpose: In audit process, auditor and auditee should work together even though they have different interests and characteristics. This study aims to explore the role of emotional intelligence (EI) in auditing process.
Theoretical framework: Recent literature has reported that EI have significant influence on the relationship between work pressure and auditors’ judgment. However, there is still much to investigate and learn about EI in auditing process.
Design/methodology/approach: This study uses naturalistic approach within the methodology of observation, interviews and document analysis to collect the data of big accounting firm.
Findings: The findings of this study indicated that EI have important role, begin from its prospecting process of prospective clients, preliminary surveys and field-work to close the audit results. In every process, the auditor needs to maintain his independence and professional skepticism. However, on the other hand, the auditor should be able to establish good relations with auditee for the process acquisition of audit. Life balance is a method to maintain and increase EI. Therefore, it is important to prepare auditors not only in technical skills, but also in soft skill which called as EI.
Research, Practical & Social implications: This study is suggested to help accounting educators prepare their students' EI so that they are ready to work for professional companies and regulate the auditors' adherence to ethical standards.
Originality/value: This study offers auditors the chance to comprehend the benefits of managing EI throughout the auditing process as well as the associated risks.
