文章基本信息

标题：Belajar dari Kasus RS Sumber Waras Ketika Kecakapan Profesional Auditor Offside
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作者：Sopian Sopian
期刊名称：Akrual: Jurnal Akuntansi
印刷版ISSN：2085-9643
电子版ISSN：2502-6380
出版年度：2017
卷号：8
期号：2
页码：139-152
DOI：10.26740/jaj.v8n2.p38-52
出版社：Universitas Negeri Surabaya
摘要：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.
关键词：auditing;facts;corruption;professionalism and opinion