PROSEDUR AUDIT UNTUK MERESPON PENILAIAN RISIKO KESALAHAN PENYAJIAN MATERIAL KARENA KECURANGAN (STUDI KASUS KANTOR AKUNTAN PUBLIK CHATIM, ATJENG, SUGENG DAN REKAN DI SURABAYA)

Abstract

Fraud can be done personally or collectively whitin company. In order to prevent fraud, auditors need to have some producedures in investigaring comvany’s presentation of its financial statement. Therefore, this research aimed to find out: (1) the audit procedure, in order to respond its result of presentation’s error which was caused by any fraud; and (2) the frequency of presentation’s erros which was caused by any fraud. While, the reseach was qualitative. Moreover, the data were primary and secondary which taken from observation and interview. Furthermore, the povulation was publik Accountant Office of Chatim Atjeng Sugeng and partners, Surabaya.
The research result concluded the auditor had done some audit procedures in order to detect fraud. Therefore, the auditor could not be blamed when the auditor had not done procedures, he or she could be blamed as fraud was still being identified. As consequence, the auditor had to take responsible for it.
Keywords: audit procedures, material error presentation, fraud, public accountant.