PENGEMBANGAN PERAN AUDITOR

Ida, Nurhayati PENGEMBANGAN PERAN AUDITOR. DINAMIKA EKONOMI. ISSN 1412-3355

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Abstract

The profession of public accounting constitutes a belief from the society that must face the pressure to anticipate a change that occur in their environment. These changes are often dominated by a social change that have impact on the technology, trade pattern and a wide variety of the relationship between people or society. Some suggestions are given to extend the auditors’ role that the function to understand more about the role as requested by people such as : 1. internaI report, forecasting data, price information, and other managerial estimation etc. 3. Compilation and review, 4. preventing and conducting a detection toward the fraud. 4. Managerial efficiency and an internal control system, 5. social audit 6. taxation rvice. As there is a more complex of the public need upon the service given by the public accounting, consequently it demands the development of the audit’s role in society. Nowadays, the auditor’s role is not only limited on the delivering the opinion but the auditor must be able to become a partner for all the clients.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	Fakultas Ekonomi
Date Deposited:	17 Sep 2020 02:37
Last Modified:	25 Apr 2022 06:07
URI:	https://eprints.unisbank.ac.id/id/eprint/7133

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