Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Infestasi

PENTINGNYA DUE AUDIT CAREDALAM KUALITAS AUDIT SEKTOR PRIVAT DAN SEKTOR PUBLIK T. Tumirin
InFestasi Vol 2, No 1 (2006): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v2i1.1187

Abstract

The concept of due audit care divided into two part the fistcalls for establishment of the idea of a prudent practitioner, the secondfor an indication of the care with which he will perform under varyingcondition. The due audit care as a possible way indicating theresponsibility the profession for detecting irregularities. Thecharacteristics of irregularities are materiality, intent, relationship tointernal control, influence on financial statement, and responsibility.Audit quality defined as the probability that the auditor will bothdiscover and report a breach in the clients’ accounting system. Thesedue audit care guarantee quality of audit in private sector or publicsector