AUDIT INTERGRITAS MANAJEMEN KUALITATIF DALAM TINGKAT
MATERIALITAS
Abstract
Audit of financial statements intended to obtain reasonable assurance that financial statements are
free of material misstatement. Auditor in planning and implementing audit concern with the problem
material financial statement and not responsibility for error or deception is not material to the financial
statements. Management integrity as principal support of quality control environment and the primary
elements internal control that could affect the auditor’s decisions in the determination of materiality.
Integrity is the ethical standard in the institution include management action to reduce or elimination
the urge and temptation that my cause personnel to act dishonest, illegal or unethical. Though a
qualitative methodology, researcher conduct studies on the role integrity management in the
determination level of materiality. The research was conducted three stages, stages a thorough
exploration, focus exploration and confirmation phase. Analysis of data with the logic of pairing
patterns approach include analysis domain and taxonomic analysis. Seen factors misstatements in the
previous period , while the qualitative factor is the decision of the consideration partner . But the
decision was taken based on various things related to the previous information , especially the risks of arising .Based on the results of research that integrity management is not major consideration in the determination of materiality.
Keywords: Audit, Integrity Management, Materiality, Qualitative
