PENGARUH HUBUNGAN DEKAT AUDITOR DAN KLIEN TERHADAP INDEPENDENSI AUDITOR
DOI:
https://doi.org/10.35908/jeg.v7i1.2224Abstract
Auditor independence is clearly defined in the Code of Ethics and Financial Reporting Auditing Standards. Independence should be interpreted as no one is interested in incentives, impacts, or audits. If the auditor follows the client's intentions, contrary to his discretion, the auditor's opinion is meaningless. The independence of the auditor can only be considered to be violated if the reporting auditor knows or should know of circumstances or relationships that could affect his independence. The accountant needs to make an independent assessment of whether the risk is significant and whether the risk of the situation or relationship can be measured through safeguards that reduce risk in exchange for approval or rejection of the contract. The purpose of this study was to determine whether the auditor-client relationship will affect auditor independence.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License   that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work
