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All Journal Media Riset Akuntansi Auditing & Informasi
Agnes Maria
Fakultas Ekonomi, Universitas Trisakti
Economics, Econometrics & Finance

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INDEPENDENSI AKUNTAN PUBLIK : SEBUAH REKAPITULASI Agnes Maria; Djohan Pinnarwan
Media Riset Akuntansi, Auditing & Informasi Vol. 3 No. 2 (2003): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.909 KB) | DOI: 10.25105/mraai.v3i2.2821

Abstract

So far, auditor’s independence has been the central theme of auditing- related discussions. Since the birth of auditing pmfessbn, these kinds of discussions has already existed. This paper attempts to recollect part of those discussions by reviewing die relevant literatures. This recollection is not the first attempt that has ever been done, but this paper is particularly unique in these respects, (1) it not only reviews the researches on auditor's independence, but also reviews the discussions about what is the meaning of “auditor’s independence’by different auditing-experts, (2) it includes die conceptual frameworks of the perceptions on auditor’s indepen­dence, and (3) it attempts to summarize the issues of “where we are now" and “where we are heading for” on auditor’s independence. This literatures-review reveals that the discussion on both research-results and die meaning of auditor’s independence has been and will be always inconclusive. At die end of this paper, the conceptual framework of perception on auditor's independence is presented in the hope that it will guide the future discussions about the same topic.
Co-Authors Djohan Pinnarwan