Independensi Auditor: Suatu Tantangan di Masa Depan

Jaka Winarna (Fakultas Ekonomi Universitas Sebelas Maret)

Jurnal Akuntansi dan Bisnis
Vol 5, No 2 (2005)

The challenges to the future of financial reporting have never been greater. From the perspective of the investing public, the resolution of certain issues is especially critical if financial reporting is to continue to meet the needs and expectations of investors and capital markets. One of those issues is auditor independence. It is a complex issue with far-reaching implications for both the public accounting profession and the public.