PENGARUH PEMAHAMAN PROSEDUR AUDIT, PENDIDIKAN AKUNTAN SYARIAH SERTA KESIAPAN AUDITOR TERHADAP EFISIENSI PELAKSANAAN AUDIT EKSTERNAL DALAM PERSPEKTIF ISLAM

Economic institutions that implement Islamic perspective is now obliged to conduct an external audit by public accountants to assess the work of the manager, the fairness of the financial statements and adherence to sharia entity. Public accountant may be having problems because they come from graduates of general education who does not go through curriculum Islamic economics, while the characteristic of Islam is different from a conventional perspective. This is impacting the demands of the understanding, implementation and audit readiness sharia entity. How far the perception of public accounting as a practitioner of the application of audit procedures of entities sharia, sharia accounting education and the level of readiness to implement the audit in the perspective of Islam. The purpose of this study was to investigate the relationship of three varaiabel towards the efficiency of the audit. Data collection techniques in this study is using purposive sampling questionnaires to public accountant experienced in KAP Surabaya sharia audit entities. The analysis used is quantitative approach with a multiple regression model. The results of this study is an understanding of audit procedures and accounting education sharia does not affect the efficiency of the audit in the perspective of Islam. Although public accountant stating that the understanding sharia audit procedures of entities is essential in the execution of an external audit perspective of Islam and agreed that if the public needs to be educated accountant sharia. However, public accounting readiness variables influence the degree of efficiency of the external audit in the perspective of Islam. Although in general, public accountants are in a condition ready for the weakness of their competence. Keywords : Audit Procedures, Accounting Education, Readiness Audit, Islamic perspective, Islamic Entities, and Efficiency Audit