INVOLUSI AKUNTANSI:STUDI MENGENAI PROSES EVOLUSI LAPORAN AUDIT STANDAR DI INDONESIA
This paper deals with an analysis of the evolution process of the standard audit report in Indonesia. This analysis is based on a comparative study of the evolution process of the standard audit report in Indonesia and that of the USA. The major issues are (1) is the evolution of the standard audit...
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[Yogyakarta] : Universitas Gadjah Mada
1996
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| Summary: | This paper deals with an analysis of the evolution process of the standard audit report in Indonesia. This analysis is based on a comparative study of the evolution process of the standard audit report in Indonesia and that of the USA. The major issues are (1) is the evolution of the standard audit report so urgent that this process has to undermine other important agendas? and (2) Is the public accounting profession in Indonesia just following the same evolution process as in the USA without understanding its real problems and consequences.
It is found that the public accounting profession in Indonesia is just following the same evolution process as in the USA without understanding its real problems and consequences. It is also found that in the process of the evolution of the standard audit report in Indonesia, the two necessary conditions for this.process to become implemented effectively have been ignored These two conditions are the literally translated term in Indonesian language for "generally accepted accounting principles "(GAAP) and the definition of the Indonesian-GAAP framework. The disregard for these two important issues has made the evolution process become an involutive process, an accounting involution. |
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