Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal AKRUAL: Jurnal Akuntansi
Sopian Sopian
Badan Pendidikan dan Pelatihan Keuangan Kementerian Keuangan
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Belajar dari Kasus RS Sumber Waras Ketika Kecakapan Profesional Auditor Offside Sopian Sopian
AKRUAL: JURNAL AKUNTANSI Vol 8 No 2: AKRUAL: Jurnal Akuntansi (April 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v8n2.p38-52

Abstract

AbstractInvestigative 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 auditors opinion is misleading.  
Co-Authors