PROFESI AKUNTAN MERESPON DAMPAK MEMBURUKNYA KONDISI EKONOMI
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https://doi.org/10.9744/jak.2.2.pp.%20151-161Keywords:
accounting profession, economic crisis, risk environment, risk managementAbstract
The economic crisis has already generated some audit risks. Audit practices become more complex. Going concern issues, litigation toward accounting profession, changes in laws and regulations affecting the profession have created the risk environment. Accounting profession responses such changes by managing them properly. Two approaches that are used to mitigate such risks are the comprehensive approach, and the appropriate policies and procedures approach. Moreover Indonesian Accountant Association as a Standard Board Authority has issued some PSAK (Indonesian GAAP) and SPAP (Indonesian GAAS) to provide the guidance for implementing audit engagement in the risk environment. Abstract in Bahasa Indonesia : Dampak memburuknya kondisi ekonomi telah menimbulkan berbagai resiko audit. Praktek audit menjadi semakin kompleks. Isu going concern, makin maraknya tuntutan terhadap profesi akuntan, perubahan hukum dan peraturan perundang-undangan yang memiliki dampak terhadap profesi akuntan telah menciptakan lingkungan resiko tersendiri. Profesi akuntan merespon perubahan ini dengan melakukan pengelolaan resiko yang memadai. Terdapat dua pendekatan yang digunakan untuk memindahkan resiko yaitu pendekatan komprehensif dan penyusunan kebijakan dan prosedur yang memadai. Disamping itu Ikatan Akuntan Indonesia sebagai badan penyusun standar telah menerbitkan beberapa PSAK dan SPAP baru untuk memenuhi kebutuhan akan pedoman untuk melaksanakan pengauditan dalam lingkungan resiko. Kata kunci: profesi akuntan, krisis ekonomi, lingkungan resiko, manajemen resikoDownloads
Published
2004-06-14
How to Cite
Juniarti, J. (2004). PROFESI AKUNTAN MERESPON DAMPAK MEMBURUKNYA KONDISI EKONOMI. Jurnal Akuntansi Dan Keuangan, 2(2), pp. 151-161. https://doi.org/10.9744/jak.2.2.pp. 151-161
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