Perbandingan Sistem Auditing Negara ASEAN Dengan Sistem Auditing Internasional  

Oleh:

Novyarni, Nelli

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Widya: Majalah Ilmiah vol. 25 no. 276 (Sep. 2008), page 35-43.
Topik: Auditing System; Financial Reports; ASEAN; International Countries

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM47.27 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The qualification of the auditing system differs from one country to another, depends on the situation and condition such as law, culture of each country respectively. Based on the importance of the financial reports needed to make the investment evaluation for the investors who put their money in Asian countries due to the market globalization, it is compulsory to have good an dqualified financial report, especially those od developing country like Indonesia. The international contry like USA, UK, Germany, have the high standard qualification of the auditing system, as recommended by IFAD. The objective of this research is to show the comparison and similarity of the element of auditing system between Asian and International countries. This comparative study used library research. The result shows that they are similarities and differences of characteristic, goal, and the element of auditing quality between ASEAN and International countries based on the situation and condition of the countries respectively.

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