Perilaku Disfungsional Auditor Dalam Pelaksanaan Program Audit

This paper aims to discuss the type of auditor dysfunctional behavior in do the audit program. In order to achieve the goal, it need a review on the previous researchers in the field. This paper indicates the factors influence the auditor dysfunctional behavior and the next research direction. The results of previous researchers indicates that there are threat on the reduced audit quality as a consequences of dysfunctional behavior do by auditor in audit program. These behavior influences directly or indirectly to the audit quality. In the literature, the action influence the audit quality directly is known as audit quality reduction behavior, while the action influence the audit indirectly is known as underreporting of time