PENGARUH PENGALAMAN, DAN SKEPTISME BAGI AUDITOR DI DALAM MENDETEKSI ADANYA RED FLAGS PADA SUATU TINDAK KECURANGAN LAPORAN KEUANGAN

PENGARUH PENGALAMAN, DAN SKEPTISME BAGI AUDITOR DI DALAM MENDETEKSI ADANYA RED FLAGS PADA SUATU TINDAK KECURANGAN LAPORAN KEUANGAN

Auditor as an independent party has an obligation to examine the company’s financial statements and stated that the fi-nancial statements are reasonable, but in carrying out the duties required expertise to identify the presence or absence of red flags so some fraud could be revealed and not mislead...

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Bibliographic Details
Main Authors: Gunawan Lesmana, Bintang Hari Yudhianti, S, Patricia Febrina Dwijayanti
Format: Article
Language:English
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2020-07-01
Series:Jurnal Akuntansi Kontemporer
Subjects:
red flags, fraud, auditor’s experience, the level of auditor’s skepticism
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/2588

Internet

http://journal.wima.ac.id/index.php/JAKO/article/view/2588

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