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
Place Your Picture Here

MEMBER
NAME
Get a modern PowerPoint Presentation that is beautifully designed. I hope
and I believe that this Template will your Time, Money and Reputation.

You can simply impress your audience and add a unique zing and appeal
to your Presentations.

/FACEBOOK @TWITTER www.hompageurl.com

You can simply impress your You can simply impress your
audience and add a unique zing audience and add a unique zing Example Text Example Text Example
and appeal to your Presentations. and appeal to your Presentations. Text Example Text Example Text
 Timeline Style
2019 2016 2018
Content Here Content Here Content Here
You can simply You can simply You can simply
impress your impress your impress your
audience and add audience and add audience and add
a unique zing and a unique zing and a unique zing and
appeal to your appeal to your appeal to your
Presentations. Presentations. Presentations.

2015 2017
Content Here Content Here
You can simply You can simply
impress your impress your
audience and add audience and add
a unique zing and a unique zing and
appeal to your appeal to your
Presentations. Presentations.
Jenis Pelanggaran dapat dibedakan menjadi:

Kesalahan ringan, manusiawi, tidak disengaja. Ini

Ordinary
negligence merupakan pelanggaran ringan.

Kesalahan agak berat

Gross negligence

You can simply impress your audience and add a

Contents C unique zing and appeal to your Presentations.
Easy to change colors, photos.

You can simply impress your audience and add a

Contents D unique zing and appeal to your Presentations.
Easy to change colors, photos.
 NO GUNS
ALLOWED GUN FREE ZOON
Place Your Picture Here Place Your Picture Here

GUN-FREE ZONE

NO GUNS
Place Your Picture Here Place Your Picture Here

ALLOWED
Get a modern PowerPoint Presentation that is beautifully designed. hope
and I believe that this Template will your Time, Money and Reputation.

Get a modern PowerPoint Presentation that is beautifully designed.

 Infographic Style

04 02 01
Text Here Text Here Text Here Text Here Text Here
You can simply You can simply You can simply You can simply You can simply
impress your impress your impress your impress your impress your
audience and add audience and add audience and add audience and add audience and add
a unique zing. a unique zing. a unique zing. a unique zing. a unique zing.

05 03
We Create
Professional Presentation
Contents Title
You can simply impress your audience and add a unique
zing and appeal to your Presentations. Easy to change
colors, photos and Text.

Contents Title
You can simply impress your audience and add a unique
zing and appeal to your Presentations. Easy to change
colors, photos and Text.

Contents Title
You can simply impress your audience and add a unique
zing and appeal to your Presentations. Easy to change
colors, photos and Text.
 Your Picture Here and Send to Back Content Here
Get a modern PowerPoint Presentation that is beautifully
Portfolio Presentation designed. hope and I believe that this Template will your Time. I
hope and I believe that this Template will your Time, Money and
Reputation. You can simply impress your audience and add a
Beautifully Designed unique zing and appeal to your Presentations.

 Get a modern PowerPoint Presentation

that is beautifully designed. Easy to
change colors, photos and Text.

 Get a modern PowerPoint Presentation

that is beautifully designed. Easy to
change colors, photos and Text.

 Get a modern PowerPoint Presentation

that is beautifully designed. Easy to
change colors, photos and Text.

Modern Portfolio  Get a modern PowerPoint Presentation

that is beautifully designed. Easy to
change colors, photos and Text.

Designed
 VIOLATORS WILL FACE SEVERE FEDERAL
STATE AND LOCAL CRIMINAL PENALTIES.
Get a modern PowerPoint Presentation
that is beautifully designed. Easy to
change colors, photos and Text.

Presentation
Portfolio
Simple Portfolio
Portfolio Presentation

GUN
FREE
ZOON GUN FREE ZOON
 We Create
EASY TO CHANGE COLORS
Quality
AWESOME Professional
PRESENTATION PPT
Presentation
Content Here
You can simply impress your audience and add a unique zing and
appeal to your Presentations. Easy to change colors, photos and Text.

Content Here
You can simply impress your audience and add a unique zing and appeal to your
Presentations. Easy to change colors, photos and Text.

Content Here
You can simply impress your audience and add a unique zing and appeal to your Presentations. Easy
to change colors, photos and Text.

Content Here
You can simply impress your audience and add a unique zing and appeal to your Presentations. Easy
to change colors, photos and Text.
 Place Your Picture Here Send To Back
GUNS
FREE ZOON

GUN FREE ZOON

GUN FREE ZOON
PRESENTATION
You can simply impress your audience and add a unique zing and
appeal to your Presentations. I hope and I believe that this
Template will your Time, Money and Reputation.

Simple Portfolio Presentation

Simple Portfolio

NO GUNS ALLOWED Portfolio Presentation

 Infographic Style
Get a modern PowerPoint Presentation that is beautifully designed. I hope and I believe that this Template

UP
will your Time, Money and Reputation. Easy to change colors, photos and Text. You can simply impress your
audience.

Get a modern PowerPoint Presentation that is beautifully designed. I hope and I believe that this Template
will your Time, Money and Reputation. Easy to change colors, photos and Text. You can simply impress your
audience.

Get a modern PowerPoint Presentation that is beautifully designed. I hope and I believe that
this Template will your Time, Money and Reputation. Easy to change colors, photos and Text.
You can simply impress your audience.
Get a modern PowerPoint Presentation that is beautifully designed. I hope and I believe that
this Template will your Time, Money and Reputation. Easy to change colors, photos and Text.
You can simply impress your audience. DOWN
 Infographic Style
Get a modern PowerPoint Presentation that is beautifully
designed. Easy to change colors, photos and Text.

You can simply impress your audience and add a unique zing and appeal to your
Presentations. I hope and I believe that this Template will your Time, Money and
Reputation. Get a modern PowerPoint Presentation that is beautifully designed. I
hope and I believe that this Template will your Time, Money and Reputation. Easy to
change colors, photos and Text. You can simply impress your audience.
$100.50

Get a modern PowerPoint Presentation that is beautifully

designed. Easy to change colors, photos and Text.
$203.00
You can simply impress your audience and add a unique zing and appeal to your
Presentations. I hope and I believe that this Template will your Time, Money and
Reputation. Get a modern PowerPoint Presentation that is beautifully designed. I
hope and I believe that this Template will your Time, Money and Reputation. Easy to
change colors, photos and Text. You can simply impress your audience.
 Place Your Picture Here Send To Back

Get a modern PowerPoint

Presentation that is
beautifully designed. I hope
and I believe that this
DON'T LET
GUNS
Template will your Time,
Money and Reputation. Get
a modern PowerPoint
Presentation that is
beautifully designed. You

RULE!
can simply impress your
audience and add a unique
zing and appeal to your
Reports and Presentations.

NO GUNS ALLOWED
Simple Portfolio Presentation
Presentation
Portfolio
Simple Portfolio
Portfolio Presentation
Presentation
GUN FREE SCHOOL ZONE Portfolio Presentation
 Infographic Style
Your Text Here
You can simply impress your audience and add
a unique zing and appeal to your
Presentations. Get a modern PowerPoint
Presentation that is beautifully designed.
Add Text
Get a modern PowerPoint Presentation
that is beautifully designed.
Add Text
Get a modern PowerPoint Presentation
that is beautifully designed.
Add Text
Get a modern PowerPoint Presentation
that is beautifully designed.
Your Text Here
You can simply impress your audience and add a
unique zing and appeal to your Presentations. Get
a modern PowerPoint Presentation that is
beautifully designed.
Add Text
Simple Get a modern PowerPoint Presentation
PowerPoint that is beautifully designed.
Add Text
Get a modern PowerPoint Presentation
that is beautifully designed.
Add Text
Get a modern PowerPoint Presentation
that is beautifully designed.
 Infographic Style
Get a modern PowerPoint Presentation

NO GUNS ALLOWED  Simple Portfolio Presentation

 Presentation
Your Get a modern PowerPoint
Presentation that is  Portfolio
Text Here beautifully designed.
 Simple Portfolio
 Portfolio Presentation
Your Get a modern PowerPoint
Presentation that is  Presentation
Text Here beautifully designed.
 Portfolio Presentation
 Simple Portfolio

GUN-FREE ZONE
 PRESENTATION
Place Your Picture Here Send To Back

 Simple Portfolio Presentation

AWESOME
 Presentation
 Portfolio
 Simple Portfolio
 Portfolio Presentation
 Presentation
 Portfolio Presentation
 Simple Portfolio

GUN FREE ZOON We Create

Quality
You can simply impress your audience
and add a unique zing and appeal to Professional
your Presentations. I hope and I believe
that this Template will your Time, Money
PPT
and Reputation. Presentation
 Infographic Style
Your Text Here Your Text Here
You can simply You can simply
impress your impress your
audience and add a audience and add a
unique zing and unique zing and
appeal to your appeal to your
Presentations. Presentations.

Your Text Here Your Text Here Your Text Here

You can simply You can simply You can simply
impress your impress your impress your
audience and add a audience and add a audience and add a
unique zing and unique zing and unique zing and
appeal to your appeal to your appeal to your
Presentations. Presentations. Presentations.
 Infographic Style
Your Text Here
01 You can simply impress your audience and add a unique zing and
appeal to your Presentations. Easy to change colors, photos and Text. 83%
Your Text Here
02 You can simply impress your audience and add a unique zing and
appeal to your Presentations. Easy to change colors, photos and Text.

Your Text Here

03 You can simply impress your audience and add a unique zing and
appeal to your Presentations. Easy to change colors, photos and Text.

Your Text Here 65%

04 You can simply impress your audience and add a unique zing and
appeal to your Presentations. Easy to change colors, photos and Text.

52%
43%
Place Your Picture Here

AWESOME
PRESENTATION
EASY TO CHANGE COLORS, PHOTOS.

Get a modern PowerPoint Presentation

that is beautifully designed.

I hope and I believe that this Template will your Time,

Money and Reputation. Easy to change colors,
photos and Text. You can simply impress your
audience and add a unique zing and appeal to your
Presentations
 Infographic Style
Content Here
You can simply impress your audience and add a unique
zing and appeal to your Presentations. Easy to change
colors, photos and Text.

Content Here
You can simply impress your audience and add a unique
zing and appeal to your Presentations. Easy to change
colors, photos and Text.

Content Here
You can simply impress your audience and add a unique
zing and appeal to your Presentations. Easy to change
colors, photos and Text.
 Infographic Style
01 Contents Title
Get a modern 02
PowerPoint
Presentation that is
beautifully designed. I
hope and I believe
that this Template will
your Time, Money
and Reputation. Easy
to change colors,
photos and Text.
Contents Title
Get a modern 03
PowerPoint
Presentation that is
beautifully designed. I
hope and I believe
that this Template will
your Time, Money
and Reputation. Easy
to change colors,
photos and Text.
Contents Title
Get a modern 04
PowerPoint
Presentation that is
beautifully designed. I
hope and I believe
that this Template will
your Time, Money
and Reputation. Easy
to change colors,
photos and Text.
Contents Title
Get a modern
PowerPoint
Presentation that is
beautifully designed. I
hope and I believe
that this Template will
your Time, Money
and Reputation. Easy
to change colors,
photos and Text.
 Place Your Picture Here And Send To Back

AWESOME
PRESENTATION
EASY TO CHANGE COLORS, PHOTOS.

ALLPPT Layout I hope and I believe that this Template will your

Clean Text Slide for Time, Money and Reputation. Easy to change
colors, photos and Text. You can simply impress
your audience and add a unique zing and appeal
your Presentation to your Presentations

Get a modern PowerPoint Presentation

that is beautifully designed.
 Infographic Style
Content Here Content Here

$350
Get a modern PowerPoint Presentation that
is beautifully designed. You can simply
impress your audience and add a unique
zing and appeal to your Presentations.
Get a modern PowerPoint Presentation that is
beautifully designed. You can simply impress
your audience and add a unique zing and appeal
to your Presentations.

Add Contents Title

35.42%
You can simply impress
your audience and add
a unique zing and
appeal to your
Presentations. Easy to
change colors, photos Content Here
and Text. Get a modern You can simply impress

15.42%
PowerPoint your audience and add
Presentation that is a unique zing and
beautifully designed. appeal to your
You can simply impress Presentations.
your audience and add
a unique zing and Content Here
appeal to your Get a modern PowerPoint Presentation that is beautifully designed.
Presentations. Easy to You can simply impress your audience and add a unique zing and
change colors, photos appeal to your Presentations.
and Text.
 Infographic Style
Your Text Here
You can simply impress your audience and add
a unique zing and appeal to your
Presentations.
Your Text Here
You can simply impress your audience and add
a unique zing and appeal to your Presentations.
Your Text Here
You can simply impress your audience and add
a unique zing and appeal to your
Presentations.
Your Text Here
You can simply impress your audience and add
a unique zing and appeal to your Presentations.

Your Text Here

You can simply impress your audience and add a unique zing and appeal to your
Presentations. I hope and I believe that this Template will your Time, Money and
Reputation. Easy to change colors, photos and Text.
 Place Your Picture Here and send to back

Modern PowerPoint Presentation Designed

GUN-FREE ZONE
Awesome
Presentation
You can simply impress your audience and add a unique zing
and appeal to your Presentations. I hope and I believe that this
Template will your Time, Money and Reputation. Get a modern
PowerPoint Presentation that is beautifully designed. Easy to
change colors, photos and Text. Get a modern PowerPoint
Presentation that is beautifully designed.

NOTICE
Get a modern PowerPoint Presentation that is beautifully
designed. Easy to change colors, photos and Text.
 Infographic Style

Contents 01
67% Example Text : Get a modern PowerPoint Presentation that is beautifully
designed. I believe that this Template will your Time.

Contents 02
47% Example Text : Get a modern PowerPoint Presentation that is beautifully
designed. I believe that this Template will your Time.

Contents 03 32% Example Text : Get a modern PowerPoint Presentation that is beautifully
designed. I believe that this Template will your Time.

Contents 04
18% Example Text : Get a modern PowerPoint Presentation that is beautifully
designed. I believe that this Template will your Time.
 Infographic Style
GUN FREE ZOON
45%
DON'T LET GUNS RULE!
Add Contents Title
You can simply impress your audience and add a unique zing

45%
and appeal to your Presentations. Easy to change colors,
photos and Text. Get a modern PowerPoint Presentation that
is beautifully designed. You can simply impress your
audience and add a unique zing and appeal to your
Presentations.
You can simply impress your audience and add a unique
zing and appeal to your Presentations. Easy to change
colors, photos and Text. Get a modern PowerPoint
Presentation that is beautifully designed. You can simply
impress your audience and add a unique zing and appeal
to your Presentations. Get a modern PowerPoint
Presentation that is beautifully designed.
Place Your Picture Here and send to back

Awesome
Presentation

Content Here
You can simply impress your audience and add a unique
zing and appeal to your Presentations.

Content Here
You can simply impress your audience and add a unique
zing and appeal to your Presentations.

DON'T LET GUNS RULE! Content Here

You can simply impress your audience and add a unique
zing and appeal to your Presentations.

Content Here
You can simply impress your audience and add a unique
zing and appeal to your Presentations.
 Infographic Style
1. Contents Here A
You can simply impress your audience and add a unique zing and
appeal to your Presentations. Easy to change colors, photos and Text.
Text A

2. Contents Here B
You can simply impress your audience and add a unique zing and
appeal to your Presentations. Easy to change colors, photos and Text.
Text B

3. Contents Here C
You can simply impress your audience and add a unique zing and
appeal to your Presentations. Easy to change colors, photos and Text.
Text C

4. Contents Here D
You can simply impress your audience and add a unique zing and
appeal to your Presentations. Easy to change colors, photos and Text.
Text D
GUN-FR
EE
DON'T LET GUNS RULE!

GUN FREE SCHOOL ZONE

 Place Your Picture Here
ALLPPT Layout
Clean Text
Slide for your
Presentation
Get a modern PowerPoint
Presentation that is beautifully
designed. Easy to change colors,
photos and Text. You can simply
impress your audience and add a
unique zing and appeal to your
Presentations. Get a modern
PowerPoint Presentation that is
beautifully designed. Easy to change
colors, photos and Text.
Easy to change colors, photos and
Text. You can simply impress your
audience and add a unique zing and
appeal to your Presentations.

Add Contents Title

Infographic Style
Contents Title
Get a modern PowerPoint Presentation that is beautifully designed. I
hope and I believe that this Template will your Time, Money and
Reputation. Easy to change colors, photos and Text.

Contents Title
Get a modern PowerPoint Presentation that is beautifully designed. I
hope and I believe that this Template will your Time, Money and
Reputation. Easy to change colors, photos and Text.

Contents Title
Get a modern PowerPoint Presentation that is beautifully designed. I
hope and I believe that this Template will your Time, Money and
Reputation. Easy to change colors, photos and Text.

Contents Title
Get a modern PowerPoint Presentation that is beautifully designed. I
hope and I believe that this Template will your Time, Money and
Reputation. Easy to change colors, photos and Text.
 Infographic Style
Place Your Picture Here

Content Here
Content You can simply impress your audience and add a
unique zing and appeal to your Presentations.
Content Here Content Here
You can simply impress your audience and add a
unique zing and appeal to your Presentations. Get a
Content Here You can simply impress your audience and add a
unique zing and appeal to your Presentations.
modern PowerPoint Presentation that is beautifully
designed. I hope and I believe that this Template will
Content Here
your Time, Money and Reputation.
Text Here You can simply impress your audience and add a
unique zing and appeal to your Presentations.
 Infographic Style
Content Here
Get a modern PowerPoint Presentation that is Content Here
beautifully designed. I hope and I believe that this
Template will your Time. Get a modern PowerPoint Presentation that is
beautifully designed. I hope and I believe that
this Template will your Time.

Content Here
Content Here
Get a modern PowerPoint Presentation that is
Get a modern PowerPoint Presentation that is
beautifully designed. I hope and I believe that this
beautifully designed. I hope and I believe that
Template will your Time.
this Template will your Time.

Content Here
Get a modern PowerPoint Presentation that is
beautifully designed. I hope and I believe that
this Template will your Time.
01 Content Here
You can simply impress your audience and add a unique GUN-FREE
zing and appeal to your Presentations.

SCHOOL ZONE
02 Content Here
You can simply impress your audience and add a unique
zing and appeal to your Presentations.

03 Content Here
You can simply impress your audience and add a unique
zing and appeal to your Presentations.

DON’T
LET GUNS RULE!
 Place Your Picture Here and send to back

’ T L E !
DON S R U
G UN
LE T Content Here
Get a modern PowerPoint Presentation that is
beautifully designed. You can simply impress
your audience and add a unique zing and
appeal to your Presentations.
Content You can simply impress your audience and add a unique
zing and appeal to your Presentations. Get a modern
Here PowerPoint Presentation that is beautifully designed.

Content You can simply impress your audience and add a unique GUN-FREE
SCHOOL ZONE
zing and appeal to your Presentations. Get a modern
Here PowerPoint Presentation that is beautifully designed.
 Infographic Style
48% 32% 68% 50% 43%
Add Text Add Text Add Text Add Text Add Text 68%
Add Text
Content
Simple Simple Simple Simple Simple
PowerPoint PowerPoint PowerPoint PowerPoint PowerPoint

35% 60% 40% 72% 50%

Add Text Add Text Add Text Add Text Add Text 25%
Add Text
Content
Simple Simple Simple Simple Simple
PowerPoint PowerPoint PowerPoint PowerPoint PowerPoint
 You can simply impress your audience and add a unique zing and
appeal to your Presentations.
You can simply impress your audience and add a unique zing and appeal to your
Presentations. I hope and I believe that this Template will your Time, Money and
Reputation. You can simply impress your audience and add a unique zing and appeal to
your Presentations. You can simply impress your audience and add a unique zing and
appeal to your Presentations. I hope and I believe that this Template will your Time, Money

One and Reputation. You can simply impress your audience and add a unique zing and appeal
to your Presentations. You can simply impress your audience and add a unique zing and
appeal to your Presentations. I hope and I believe that this Template will your Time, Money
and Reputation. You can simply impress your audience and add a unique zing and appeal

Column to your Presentations. You can simply impress your audience and add a unique zing and
appeal to your Presentations. You can simply impress your audience and add a unique
zing and appeal to your Presentations.

Infographic You can simply impress your audience and add a unique zing and appeal to your
Presentations. I hope and I believe that this Template will your Time, Money and
Reputation.
 GUN FREE ZOON
You can simply impress your audience and add a unique zing and
appeal to your Presentations.
You can simply impress your audience and add a unique zing and appeal to your
Presentations. I hope and I believe that this Template will your Time, Money and
Reputation. You can simply impress your audience and add a unique zing and appeal to
your Presentations. You can simply impress your audience and add a unique zing and
appeal to your Presentations. I hope and I believe that this Template will your Time, Money
and Reputation. You can simply impress your audience and add a unique zing and appeal
to your Presentations. You can simply impress your audience and add a unique zing and
appeal to your Presentations. I hope and I believe that this Template will your Time, Money
One
and Reputation. You can simply impress your audience and add a unique zing and appeal
to your Presentations. You can simply impress your audience and add a unique zing and
appeal to your Presentations. You can simply impress your audience and add a unique
zing and appeal to your Presentations.
Column
You can simply impress your audience and add a unique zing and appeal to your
Presentations. I hope and I believe that this Template will your Time, Money and Infographic
Reputation.
Thank You
Insert the Sub Title of
Your Presentation
Fully Editable Shapes
Fully Editable Shapes
 Fully Editable Icon Sets: A

You can Resize without

losing quality
You can Change Fill
Color &
Line Color

FREE
PPT
TEMPLATES
www.allppt.com
 Fully Editable Icon Sets: B

You can Resize without

losing quality
You can Change Fill
Color &
Line Color

FREE
PPT
TEMPLATES
www.allppt.com
 Fully Editable Icon Sets: C

You can Resize without

losing quality
You can Change Fill
Color &
Line Color

FREE
PPT
TEMPLATES
www.allppt.com