Available online at www.sciencedirect.

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ScienceDirect
Procedia - Social and Behavioral Sciences 219 (2016) 828 – 832

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Department of Accounting, Faculty of Economic, Riau University, Indonesia
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Department of Accounting, Faculty of Economic, Polytechnic Caltex Riau, Indonesia


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© 2016 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license
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Peer-review under responsibility of the Organizing Committee of the 3rd GCBSS-2015
Keywords:Ethics, experience, competency, professional auditor skepticism, quality of auditing output.

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1877-0428 © 2016 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license
(http://creativecommons.org/licenses/by-nc-nd/4.0/).
Peer-review under responsibility of the Organizing Committee of the 3rd GCBSS-2015
doi:10.1016/j.sbspro.2016.05.074
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