Materiality Level Considerations in The Audit Reporting Process

Ni Made Rai Juniariani(1Mail), Ni Luh Putu Ratna Wahyu Lestari(2), Ni Putu Sri Mariyatni(3),
(1) Faculty of Economics & Business,Warmadewa University, Denpasar, Bali,, Indonesia
(2) Faculty of Economics & Business,Warmadewa University, Denpasar, Bali,, Indonesia
(3) Faculty of Economics & Business,Warmadewa University, Denpasar, Bali,, Indonesia

Mail Corresponding Author
Copyright (c) 2019 Ni Made Rai Juniariani, Ni Luh Putu Ratna Wahyu Lestari, Ni Putu Sri Mariyatni



The purpose of this study is to explain that the consideration of the auditor's materiality level is influenced by experience, professional ethics and task complexity. Materiality level considerations are relative rather than absolute concepts, so the determination of materiality levels can vary for each entity. The respondents used were auditors who worked at the Public Accountant Firm in the Bali Region, which had registered with the Indonesian Institute of Certified Public Accountants in 2018 totaling 73 people in 10 Public Accounting Firms. Sampling in this study is to use the nonprobability sampling method. To answer the research hypothesis using multiple linear regression analysis techniques with the results of the study is the experience and professional ethics have a positive effect on the consideration of the level of materiality, while the complexity of the task does not affect the consideration of the level of materiality. This is due to the fact that the auditors, especially the auditors at the Public Accountant Office in Bali, have been working professionally so that they are able to manage the time in carrying out their auditing duties.


Experience; Professional Ethics; Task Complexity; Materiality Level Considerations


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