Paper Title
Factors Affect on The Audit Effectiveness of Audit Assistants

Abstract
Auditing is regarded as the tools for the assurance process of financial information, which assists stock investors and all information users can assure in the reliability of financial information, and reduce risk of their decision’s making. Therefore undertaking auditing, it needs to perform by competence persons and well audit organizes to achieve the audit effectiveness. This research aims to study the relationship between Professional skill factor, Managing process before undertaking audit- factors, Managing process during undertaking audit- factors, the Auditee- cooperation factor and the audit effectiveness. This research gains data by questionnaire survey from 400 audit assistants consisting of 200 Big4 and 200 Non Big4 respondents, and analyze data by Percentage, Mean, Standard Deviation and Pearson Product Moment Correlation Coefficient. Results reveal the factors having the most relationship with the audit effectiveness are the Auditee- cooperation factor, followed by, Managing process during undertaking audit- factor, Professional skill factor and Managing process before undertaking audit- factor respectively. Keywords- audit effectiveness, audit planning, audit delegation