PERAN PROFESIONALISME AUDITOR DALAM MENGUKUR TINGKAT MATERIALITAS PADA PEMERIKSAAN LAPORAN KEUANGAN
ABSTRACT: The information
presented in the financial statements will be used as a basis for decision
making. Examination of financial statements performed by the auditor and
received unqualified opinion, is expected to provide assurance that the financial
statements are free
of material misstatement
and are presented
with accounting principles
generally acceptable. Professionalism major demand of someone working as
an auditor. Picture of someone who is professional in the profession of auditor
reflected in five dimensions: dedication to the profession, social obligations,
independence, confidence in the
rules of the
profession, and relationships
with colleagues. In
conducting the audit
of financial statements, auditors
are required to
make consideration of the level
of materiality in
planning and designing
audit procedures, as well as evaluating the fairness of the financial
statements as a whole.
Keywords: Auditor
Professionalism, Materiality, Examination of Financial Statements
Penulis: YOHANNES CHRISTIAN
Kode Jurnal: jpakuntansidd120060
