Belajar dari Kasus RS Sumber Waras Ketika Kecakapan Profesional Auditor Offside
Abstract Investigative audit or forensic accounting can be used to detect a fraud, specially corruption. For that reason, investigatif auditors or forensic accountants are required to perform profesionally the standards of audit in every assigment. With descriptive normative reseach method, it is...
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Universitas Negeri Surabaya
2017-07-01
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doaj-9b26ea5627c841479991a1c732b8faf12021-01-13T01:04:42ZindUniversitas Negeri SurabayaAkrual: Jurnal Akuntansi2085-96432502-63802017-07-018213915210.26740/jaj.v8n2.p38-52908Belajar dari Kasus RS Sumber Waras Ketika Kecakapan Profesional Auditor OffsideSopian Sopian0Badan Pendidikan dan Pelatihan Keuangan Kementerian KeuanganAbstract Investigative audit or forensic accounting can be used to detect a fraud, specially corruption. For that reason, investigatif auditors or forensic accountants are required to perform profesionally the standards of audit in every assigment. With descriptive normative reseach method, it is highly recomendated that Investigative Audit separated from the The Audit of Special Purposes since it has the objectives to search and gather facts and evidences and prohibited to promote opinions. When the auditors claim that they are familiar with the law, the fact that they less competence in law, the auditor’s opinion is misleading.https://journal.unesa.ac.id/index.php/aj/article/view/550auditingfactscorruptionprofessionalism and opinion |
collection |
DOAJ |
language |
Indonesian |
format |
Article |
sources |
DOAJ |
author |
Sopian Sopian |
spellingShingle |
Sopian Sopian Belajar dari Kasus RS Sumber Waras Ketika Kecakapan Profesional Auditor Offside Akrual: Jurnal Akuntansi auditing facts corruption professionalism and opinion |
author_facet |
Sopian Sopian |
author_sort |
Sopian Sopian |
title |
Belajar dari Kasus RS Sumber Waras Ketika Kecakapan Profesional Auditor Offside |
title_short |
Belajar dari Kasus RS Sumber Waras Ketika Kecakapan Profesional Auditor Offside |
title_full |
Belajar dari Kasus RS Sumber Waras Ketika Kecakapan Profesional Auditor Offside |
title_fullStr |
Belajar dari Kasus RS Sumber Waras Ketika Kecakapan Profesional Auditor Offside |
title_full_unstemmed |
Belajar dari Kasus RS Sumber Waras Ketika Kecakapan Profesional Auditor Offside |
title_sort |
belajar dari kasus rs sumber waras ketika kecakapan profesional auditor offside |
publisher |
Universitas Negeri Surabaya |
series |
Akrual: Jurnal Akuntansi |
issn |
2085-9643 2502-6380 |
publishDate |
2017-07-01 |
description |
Abstract
Investigative audit or forensic accounting can be used to detect a fraud, specially corruption. For that reason, investigatif auditors or forensic accountants are required to perform profesionally the standards of audit in every assigment. With descriptive normative reseach method, it is highly recomendated that Investigative Audit separated from the The Audit of Special Purposes since it has the objectives to search and gather facts and evidences and prohibited to promote opinions. When the auditors claim that they are familiar with the law, the fact that they less competence in law, the auditor’s opinion is misleading. |
topic |
auditing facts corruption professionalism and opinion |
url |
https://journal.unesa.ac.id/index.php/aj/article/view/550 |
work_keys_str_mv |
AT sopiansopian belajardarikasusrssumberwarasketikakecakapanprofesionalauditoroffside |
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