Kajian Kritis Peran dan Tanggung Jawab Auditor Eksternal dalam Mendeteksi Fraud

CINDY ULY OKTAVIA NAPITUPULU, Indra Bastian, Prof.Dr., M.B.A., CMA.

2014 | Skripsi | S1 AKUNTANSI

Penulisan ini bertujuan untuk memahami peran serta tanggung jawab auditor terhadap kecurangan pada laporan keuangan, dengan melihat sejarah perkembangan profesi audit serta regulasi yang mengaturnya. Dari hasil kajian pustaka yang dilakukan oleh penulis, dapat disimpulkan bahwa dalam melihat peran dan tanggung jawab auditor terhadap pendeteksian fraud, kita tidak dapat melihat dari perkembangan regulasi audit semata. Karena regulasi pemberian opini auditor tidak mengalami perubahan yang signifikan terkait pendeteksian fraud. Regulasi terkait opini audit hanya berkiblat pada Generally Accepted Accounting Procedure (GAAP), dalam bahasa Indonesia biasa disebut Peraturan Akuntansi Berlaku Umum (PABU). Peran serta tanggung jawab auditor eksternal terkait pendeteksian fraud semakin lama semakin, bisa dikatakan longgar. Hal ini, menurut penulis karena regulasi kemudian mengarah terbentuknya profesi-profesi pendukung auditor eksternal.

The purpose of this paper is to understand role and responsibility of auditor towards fraud in financial statement, by seeing historical development of audit profession and regulation behind it. From literature review done by writer, can be concluded that in seeing role and responsibility of auditor towards fraud detection, we cannot see it just from auditing regulation development. Because regulation granting the auditor's opinion did not change significantly related to fraud detection. Regulation related to audit opinion only lead to Generally Accepted Accounting Procedure (GAAP), in Indonesian language called Peraturan Akuntansi Berlaku Umum (PABU). Role and responsibility of external auditor related to fraud detection become more loose nowadays. This things happen, according to writer because regulation leads to forming of external auditor support job.

Kata Kunci : Kajian Kritis, Auditor, Tanggung Jawab, Kajian Pustaka, Fraud, Opini, Peran Auditor, Kecurangan, Laporan Keuangan/ Critical Study, Auditor, Responsibility, Literature Review, Fraud, Opinion, Auditor role, Fraud, Financial Statement