Accountant Public Liability In Criminal Case Relating To The Financial Statement

Sirait, Raja (2018) Accountant Public Liability In Criminal Case Relating To The Financial Statement. Doctoral thesis, Untag 1945 Surabaya.

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Abstract

The purpose of financial statements audit by an independent auditor in general is to convey fairness opinions, in all material respects, financial position, operations results, changes in equity, and cash flows in accordance with generally accepted accounting principles in Indonesia. The auditor is responsible for planning and conducting the audit to obtain reasonable assurance whether the financial statements are free from material misstatement, whether caused by error or fraud. The financial statements are the responsibility of management, and the accounting professional should not be charged in criminal court. The auditor's responsibility is to express an opinion on the financial statements. The professional requirements that an independent auditor requires are those who have the education and experience of practicing as independent auditors. In observing the auditing standards established by the IAI, the independent auditor shall use its judgment in determining the necessary audit procedures in accordance with the circumstances, as an adequate basis for his or her opinion. The independent auditor is also responsible for his profession, the responsibility to comply with the standards acceptable to fellow practitioners. In all matters related to engagement, independence in the mental attitude must be maintained by the auditor. The standard requires the auditor to be independent, meaning that he/she is not easily influenced, as it does its work for the public good. Public confidence in the independence of independent auditors is very important for the development of the public accounting profession. The profession of public accountant has stipulated in the Code of Ethics of Indonesian Accountant, so that members of the profession keep themselves from losing the perception of independence from the public, not easily ensnared criminalization of the Public Accountant.

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