Inovasi Akuntansi : Studi Mengenai Proses Evolusi Proses Audit Standar di Indonesia  

Oleh:

Pinnarwan, Djohan

Jenis: Article from Bulletin/Magazine
Dalam koleksi: KELOLA Gadjah Mada University Business Review vol. VI no. 11 (1996), page 138-149.
Topik: ACCOUNTING; accountability; audit standar; evolusi; innovasi akuntansi

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: KK11.3 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This paper deals with an anlaysis of the evolution process of the stabdard 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 he 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 theis 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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