PENTINGNYA DUE AUDIT CAREDALAM KUALITAS AUDIT SEKTOR PRIVAT DAN SEKTOR PUBLIK

T. Tumirin

Abstract


The concept of due audit care divided into two part the fist
calls for establishment of the idea of a prudent practitioner, the second
for an indication of the care with which he will perform under varying
condition. The due audit care as a possible way indicating the
responsibility the profession for detecting irregularities. The
characteristics of irregularities are materiality, intent, relationship to
internal control, influence on financial statement, and responsibility.
Audit quality defined as the probability that the auditor will both
discover and report a breach in the clients’ accounting system. These
due audit care guarantee quality of audit in private sector or public
sector

Keywords


due audit care, internal control, financial statement

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DOI: https://doi.org/10.21107/infestasi.v2i1.1187

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