“Kamuflase” dalam Praktik Rotasi Auditor

• Main Authors: Gugus Irianto, Nurlita Novianti, Putu Prima Wulandari
• Format: Article
• Language: English
• Published: University of Brawijaya 2014-12-01
• Series: Jurnal Akuntansi Multiparadigma
• Subjects: kamuflase rotasi auditor; fenomenologi transendental; ketergantungan ekonomis; rotasi auditor semu; reinkarnasi kap
• Online Access: http://jamal.ub.ac.id/index.php/jamal/article/view/315/318
• ISSN: 2086-7603; 2089-5879

This study aims to reveal the meaning of auditor rotation practices from the perspective of the auditor. By employing Husserl’s transcendental phenomenology, this study indicates that auditor rotation has been understood as having noble objectives which are to maintain auditors’ independence, to secure and improve quality audit, to share knowledge and profit, and to prevent collusion between auditors and their clients. On the other hand, auditors’ economic dependence on the client results in “camouflage” auditor rotation practices, including “pseudo auditor rotation” and “reincarnation” of public accounting firm. Mundane rules and par excellence ethical awareness of the auditors and auditees are needed concerning auditor rotation.