Factors That Influence The External Auditor's Assessment Of The Risk Of Fraud: An Auditor’s Perception
ABSTRACT Financial reporting fraud has become a concern for the accounting profession in Indonesia. The accounting profession specifically issued Audit Standards Section 316 in response to the emergence of fraudulent financial reporting. One of the rules of the standard is the discussion of fraud...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Serang Raya
2022-01-01
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| Series: | Jurnal Akuntansi: Kajian Ilmiah Akuntansi |
| Online Access: | https://e-jurnal.lppmunsera.org/index.php/Akuntansi/article/view/2899 |