Opini Auditor : Wajar Tanpa Pengecualian  

Oleh:

Arfianti, Rizki Indri ; Karyawati, Golrida

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Widya: Majalah Ilmiah vol. 21 no. 220 (Jan. 2004), page 10-15.
Topik: Opini Auditor Berdasarkan Tujuan Audit

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM47.21A Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

There is still an expectation gap between accountant and stake-holders on unqualified opinion. People expect financial statements that have been rewarded by unqualified opinion are free of error and irregularity. On one side, the regulator faces much barrier when doing auditing standards especially the fieldwork standard. While on the other hand, auditors fail to comply with unqualified opinion requirements. In fact, many companies that have been rewarded unqualified opinion basically do not deserve this opinion. This article will discuss the meaning of unqualified opinion, the requirements of this opinion, and problems occurring in relation to unquali fied opinion

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