摘要：AbstractAuditors’ judgment performances are being questioned and the public has become less trusting on profession's ability and willingness in protecting the interests of investor and stakeholders. There are three objectives addressed in this study with the first two objectives is to analyze the relationship between effort and personal ethical orientation on audit judgment performance. The third objective is to examine the differences in the audit judgment performance between audit trainees and auditors. A research instrument was developed and included a set of audit case and Forsyth's (1980) Ethics Position Questionnaire. The results show that there is a significant relationship between the respondent's effort and audit judgment performance.
