Mengungkap Kendala yang Dihadapi Auditor dalam Mendeteksi Kecuranganan Salah Saji Material pada Laporan Keuangan Historis

Abstract

Public accounting profession regarding the historical financial statements of the audit work, heavily influenced by the change in the mindset of "Rule Based" to "Principle Based". This provides a very significant challenge for auditors in carrying out his profession. Therefore, research on the topic constraints faced auditors in detecting fraud and material misstatements in the financial statements of historical.This study used a qualitative approach / alternative. This study will explore about the constraints that will be faced by auditors in detecting fraud and material misstatements in the financial statements historically, in connection with the change of mindset of "Rules Based" to "Principle Based". In addition, this study will also reveal ways to overcome the obstacles encountered. The urgency of this research aims to bridge the gab which may arise from changes to these principles, so in turn the results of this study can provide input on relevant organizations (Indonesian Institute of Certified Public Accountants) to narrow the gap through the development and refinement of Certified Public Accountants Professional Standards (SPAP).From the research also found that the Statement of Financial Accounting Standards (SFAS) 30 Revised 2007 was assessed as very far from the target. In fact, the application of these standards could trigger global investment flows into Indonesia. There are still a lot of companies that have not adopted SFAS 30 Revised 2007. Many companies do not understand the benefits of the application of these standards. In fact, the application of this standard will make the company more transparent.Keyword : One Serving Material, Rule Based, Principle-Base