auditor's communication identity in carrying out audit tasks

The purpose of this research is to find out how the identity of the auditor's communication whencarrying out an examination task. the research was conducted with qualitative method using a case studyand interviews for for collecting the data. the research samples were five auditors at bpk rirepresentatives of diy province. the research concluded using four layers, which are the personal layer, enacted layer, relational layer, and communal layer cited from the in the theory of communication ofidentity by michael hecht. the theory stated that participants' personal identity is formed by severalfactors i.e. self-character, code of ethics, and environmental factors. participants demonstrate their code of ethics through the communication process between the auditor and the audite, which is then manifested in the form of behavior when carrying out the audit tasks. by understanding each other's identity, it cancreate a harmonious relationship between the auditor and the audite through mutual support between theauditor and the audite. the attitudes and behaviors shown by the auditors when conducting the audit tasksreflect the identity of the bpk institution in the community as a free and independent audit institution, so that the negative stereotypes of auditors are minimized. there is also an identity gap in: (1) the personal layer and the personal layer, the personal and enacted layers, and the relational and enacted layers.