Why do The Auditor Blame for Financial Fraud?

Triyanto, Triyanto and Mohamed, Nafsiah and Abdullah, Azizah and Irianto, Gugus (2020) Why do The Auditor Blame for Financial Fraud? In: ICFF 2019, 13-14 August 2019, Bali, Indonesia.

[img]
Preview
Text (PDF)
eai.13-8-2019.2294392.pdf - Published Version

Download (355kB) | Preview

Abstract

The amount of litigation against auditors were negligent increased significantly in recent years. The first aim of this study was to describe the various phenomena of fraud involving the auditor. Second, describe the roles and responsibilities of auditors and legal requirements as a form of auditor liability in Indonesia. Third, presents a variety of risks and the complexity of the task of the auditor. Fourth, this study aims to describe the auditor's responsibility for negligence accomplishments. This study design using qualitative methods. The study was conducted with data derived from literature review, consist of journal and research report that published in internet. The results of this study indicate that auditor must be give pay attention of their roles and responsibilities for their job results. In addition, auditor should be follow the rule of audit regulation.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: fraud fraud motivation responsibility auditor
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 18 Mar 2021 12:28
Last Modified: 18 Mar 2021 12:28
URI: https://eprints.eudl.eu/id/eprint/1723

Actions (login required)

View Item View Item