morality reasoning. These attributes reflect the good characteristics of audit practices.
Then, all variables measured by new items scales and all items are anchored on a
five-point Likert scale ranging from 1 (strongly disagree) to 5 (strongly agree). The
measure of each attribute depends on its definition and literature review that is also
detailed.
Audit Profession Well-Roundedness. Audit profession well-roundedness is
omniscient in knowledge, skill, competencies and expertise of auditors obtained from
audit tasks and audit process concerning in accounting standard, auditing standard, law
regulations, accounting information system and characteristics of firms at the level
required by social to ensure that they are risk assessment. Moreover, auditors who
understand and are expert in all of accounting and auditing standards can be truth
compliantly with clients who are reliable for audit work, including ability to withstand
and resolve conflicts that has an effect on audit performance. This construct is
developed as a new scale including five items.