PERSEPSI MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN SEBELUM DAN SESUDAH MENEMPUH MATA KULIAH AUDIT

NAZA, ANDRIE ULANG (2010) PERSEPSI MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN SEBELUM DAN SESUDAH MENEMPUH MATA KULIAH AUDIT. Other thesis, University of Muhammadiyah Malang.

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Abstract

auditors as one of the accountants who have an important role in the economy, often shown by the community and bisis itself. In fact, roles and responsibilities of auditors has been set in the professional standards of public accountants. However, the practice often leads to expectations gap, which is the difference between what is public and financial statements auditors believe the expectations with what they believe to be their responsibility. This study was undertaken to find empirical evidence of the expectation that the gap that can be used as material for further study is needed to determine the policies that should be taken by the IAI to build a framework or program auditors. Academic community, it is expected that the results of this study can be used as a consideration in giving lessons auditors. By applying the survey technique with questionnaires to 287 respondents, that there are differences in perception between students and auditors about the roles and responsibilities of auditors. If further analysis is applied, is to find out that some of the reasons for the discrepancies in some aspects of the role and responsibility to detect errors, to maintain independence and to communicate the results of the audit the first warning about the bankruptcy and the responsibility to improve audit effectiveness.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 14 May 2012 05:59
Last Modified: 14 May 2012 05:59
URI: http://eprints.umm.ac.id/id/eprint/5179

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