Daftar Isi:
  • Auditing is the process by which an auditor to obtain and evaluate evidence related to the opinion about the management of economic events objectively. The goal of this research is to know empirical evidence regarding the influence of experience, education and training to the levels of considerantion as intervening in the professionalism. A respondent who explored as much as 68 auditor who works in a public accountant Surabaya. The data used is data primary in the form of a questionnaire that would then in an analysis by know empirical evidence regarding the influence of experience, education and training to the engineering analysis track or path analysis. The result analysis shows that experience and the education variable directly influence the climate profesionalisme and experience also affect not directly against consideration level materiality through variable professionalism auditors. keywords : experience , education , training , professionalisme auditor and mortalitas materiality