id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
faba-29	Suhayati, Ely	Audit Opinion : Implication from Audit Evidence Evaluation in Using Professional Proficiency with Cautiousness and Accuracy	2020	6	.pdf	application/pdf	3082	116	39	Objective:.The purpose of the study is the use professional proficiency with cautiousness and accuracy has effects on audit evidence evaluation that has implications for audit opinion Methodology : The research method that is used is descriptive verification with the help from Structural Equation Modeling Partial Least Square, in this research there are only 17 public accountant office with 25 partners in Bandung Results: Audit evidence evaluation which uses the ability to be cautious and accurate has implications on audit opinion. As a result, the auditor is able to optimally evaluate audit evidence based on the information from accounting notes or other sources, audit opinion implication that publishes by the partner is their client financial report that has been audited by public accountant firms which is free from error and correlated with the valid financial report framework.	cache/faba-29.pdf	txt/faba-29.txt