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TANGGUNG JAWAB HUKUM AKUNTAN PUBLIK

AMELIA (20176220001)
Matana University
Tuntutan Hukum yang dihadapi Akuntan Publik

Tuntutan hukum bisa terjadi karena :


1. Business Failure
2. Audit Failure
3. Audit Risk
DON'T LET
GUNS
01 Business Failure
Terjadi ketika perusahaan tidak mampu membayar kewajibannya atau tidak
RULE!
bisa memenuhi harapan investor karena kondisi ekonomi atau bisnis yang
memberatkan.

02 Audit Failure
Terjadi ketika akuntan publik memberikan opini yang selah karena gagal
mematuhi apa yang diatur dalam standar auditing.

03 Audit Risk
Adalah resiko bahwa akuntan publik menyimpulkan bahwa laporan
keuangan disajikan secara wajar dan memberikan opini wajar tanpa
pengecualian padahal dalam kenyataannya laporan keuangan mengandung
salah saji material.
Our Team Infographic
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MEMBER
NAME
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