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All Journal JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA)
Sugito Sugito
STIA Menara Siswa
Humanities Economics, Econometrics & Finance

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Accountant Profession Responding To Impact Worse In Economic Conditions. Usep Mahmud; Sugito Sugito
JIMF (Jurnal Ilmiah Manajemen Forkamma) Vol 3, No 2 (2020): JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA)
Publisher : universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/frkm.v3i2.4448

Abstract

The economic crisis has already  general some audit risks. Audit practices become more complex. Going concern issues, ligitation toward accounting profession, changes in laws and regulation  affecting the profession have created the risk environment. Accounting profession  responses such changes by managing them properly to aproaches that are used to mitigate such risks are the comprehensive approach, and the appropriate policies and procedures approach. Moreover Indonesian Accountant Association as a standart board Authority has issued some PSAK ( Indonesian GAAP ) and SPAP ( Indonesia GAAS ) to provide the guidance  for implementing audit engagement in the risk environment.
Co-Authors Usep Mahmud