behavior that has a compliance and duty on professional audit practices. It can indicate
auditors’ act in audit process by their beliefs, acceptance, and efforts to maintain clients
which has been linked to significant outcomes on audit performance (Hiltion and
Souhgate, 2007). Constructs of professional commitment have a positive relationship
with auditor responsiveness and in efficiency for audit work, that is, a factor influencing
an individual’s behavior. The professional commitment scale consists of four items
related to make effort on behalf of profession.
Audit Experience. Audit experience is evaluated by an auditor’s individual
learning from the successes and mistakes basing on their prior experiences (Wong and
Cheung, 2008). Audit experience of auditor refers to skills which are obtained from
audit tasks concerning relevant audit standards and accounting guidance, critical
analysis, demonstrating professional skepticism, and error specific experiences
(financial misstatements), which affect of audit performance (Baron and Henry, 2006).
This construct is developed as a new scale and measured by four items