Main Article Content
Abstract
Audit planning is an important phase that the auditor must do well. Good planning will provide a good audit quality. In the planning phase, the auditor must have an in-depth understanding of the client's business processes and then assess the audit risks it faces. Auditing is often synonymous with work done by men because of the greater work pressure. Work pressure is related to tight audit time. Therefore, the audit planning must be prepared carefully. This research aims to find out the differences in audit risk in the planning phase between female and male auditors. The research was conducted using an experimental method on students majoring in accounting. The study results indicate that in a company with poor control conditions, female auditors will assess a higher risk than male auditors with female auditors. However, the assessments of risk are not significantly different. The audit process consists of 3 main phases: planning, testing, and reporting. In planning, careful assessment is needed. Women, in general, can sort information more systematically to have a more accurate assessment. Although in the audit process in the field, men can deal with pressure better, in the planning phase, female auditors can analyze information systematically. The implication is that the results of this study are beneficial for the auditor manager to be able to allocate audit assignments based not only on the ability to deal with pressure but also pay attention to aspects of accuracy.