ENERAPAN STANDAR AUDITING DAN STANDAR PENGENDALIAN MUTU PADA KAP ANGGOTA FAPM INDONESIA

ENERAPAN STANDAR AUDITING DAN STANDAR PENGENDALIAN MUTU PADA KAP ANGGOTA FAPM INDONESIA

The need of the user of financial report on the financial information that is free from information risk, can only be fulfilled through auditing of the financial report, by the independent public accountant. In the level of either national or intemational show the other ways around. The national lev...

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Main Author: Sukrisno Agoes
Format: Article
Language:English
Published: Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) 2007-12-01
Series:Media Riset Akuntansi, Auditing & Informasi
Online Access:http://www.trijurnal.lemlit.trisakti.ac.id/index.php/mraai/article/view/1796
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spelling doaj-9519dac4f9d74c7988a52475b33a3ed92020-11-24T23:01:58ZengLembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB)Media Riset Akuntansi, Auditing & Informasi1411-88312442-97082007-12-013330932610.25105/mraai.v3i3.17961583ENERAPAN STANDAR AUDITING DAN STANDAR PENGENDALIAN MUTU PADA KAP ANGGOTA FAPM INDONESIASukrisno AgoesThe need of the user of financial report on the financial information that is free from information risk, can only be fulfilled through auditing of the financial report, by the independent public accountant. In the level of either national or intemational show the other ways around. The national level, the result of peer review on auditors' working papers 38 Freezing Operational Activity Banks (BBKU) revealed the high degree ofviolation in the standard of fieldwork. In the International level, is the breakout of the cases of Enron-Arthur Anderson, World Com-Adhur Anderson, Xerox and Merck, which showed the violation of auditor's independence. This paper will try to describe how performance of Public Accounting Firms which are member of Capital Market's Accountant Forum in Indonesia. These perfor-mance will be evaluated in Auditing Standards and Quality Conticl Implementation. Keywords: Financial report, auditing standard, quality control, public accounting firm'shttp://www.trijurnal.lemlit.trisakti.ac.id/index.php/mraai/article/view/1796
collection DOAJ
language English
format Article
sources DOAJ
author Sukrisno Agoes
spellingShingle Sukrisno Agoes
ENERAPAN STANDAR AUDITING DAN STANDAR PENGENDALIAN MUTU PADA KAP ANGGOTA FAPM INDONESIA
Media Riset Akuntansi, Auditing & Informasi
author_facet Sukrisno Agoes
author_sort Sukrisno Agoes
title ENERAPAN STANDAR AUDITING DAN STANDAR PENGENDALIAN MUTU PADA KAP ANGGOTA FAPM INDONESIA
title_short ENERAPAN STANDAR AUDITING DAN STANDAR PENGENDALIAN MUTU PADA KAP ANGGOTA FAPM INDONESIA
title_full ENERAPAN STANDAR AUDITING DAN STANDAR PENGENDALIAN MUTU PADA KAP ANGGOTA FAPM INDONESIA
title_fullStr ENERAPAN STANDAR AUDITING DAN STANDAR PENGENDALIAN MUTU PADA KAP ANGGOTA FAPM INDONESIA
title_full_unstemmed ENERAPAN STANDAR AUDITING DAN STANDAR PENGENDALIAN MUTU PADA KAP ANGGOTA FAPM INDONESIA
title_sort enerapan standar auditing dan standar pengendalian mutu pada kap anggota fapm indonesia
publisher Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB)
series Media Riset Akuntansi, Auditing & Informasi
issn 1411-8831
2442-9708
publishDate 2007-12-01
description The need of the user of financial report on the financial information that is free from information risk, can only be fulfilled through auditing of the financial report, by the independent public accountant. In the level of either national or intemational show the other ways around. The national level, the result of peer review on auditors' working papers 38 Freezing Operational Activity Banks (BBKU) revealed the high degree ofviolation in the standard of fieldwork. In the International level, is the breakout of the cases of Enron-Arthur Anderson, World Com-Adhur Anderson, Xerox and Merck, which showed the violation of auditor's independence. This paper will try to describe how performance of Public Accounting Firms which are member of Capital Market's Accountant Forum in Indonesia. These perfor-mance will be evaluated in Auditing Standards and Quality Conticl Implementation. Keywords: Financial report, auditing standard, quality control, public accounting firm's
url http://www.trijurnal.lemlit.trisakti.ac.id/index.php/mraai/article/view/1796
work_keys_str_mv AT sukrisnoagoes enerapanstandarauditingdanstandarpengendalianmutupadakapanggotafapmindonesia
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