ABSTRACT

Independence is widely regarded as one of the key principles of effective auditing. This article explores the understanding of the nature of auditor independence at the level of practice in the public sector using the case study of Indonesia’s Supreme Audit Institution (Badan Pemeriksa Keuangan-Republik Indonesia – BPK-RI). The research uses a case study methodology involving in-depth interviews with a stratified sample comprised of four groups of BPK-RI auditors. The results confirm that independence is perceived by all respondents as a fundamental auditor value. Independence was found to be a multifaceted concept which was perceived by respondents to have personal, professional and organisational aspects. However, depending on one’s location in the organisational hierarchy there are different emphases about the relative importance of the different aspects of auditor independence.

摘要

独立性被广泛认为是有效审计的关键原则之一。本文通过印度尼西亚最高审计机构 ( Badan Pemeriksa Keuangan-Republik Indonesia)的案例研究，探讨了在公共部门实践层面对审计师独立性的理解– BPK-RI）。该研究使用案例研究方法，涉及对由四组 BPK-RI 审计员组成的分层样本进行深入访谈。结果证实，所有受访者都将独立性视为审计师的基本价值观。独立性被发现是一个多方面的概念，受访者认为它具有个人、专业和组织方面。然而，根据一个人在组织层次结构中的位置，对审计师独立性不同方面的相对重要性有不同的强调。