Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia

Research Article

Why do The Auditor Blame for Financial Fraud?

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  • @INPROCEEDINGS{10.4108/eai.13-8-2019.2294392,
        author={Triyanto  Triyanto and Nafsiah  Mohamed and Azizah  Abdullah and Gugus  Irianto},
        title={Why do The Auditor Blame for Financial Fraud?},
        proceedings={Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia},
        publisher={EAI},
        proceedings_a={ICFF},
        year={2020},
        month={5},
        keywords={fraud fraud motivation responsibility auditor},
        doi={10.4108/eai.13-8-2019.2294392}
    }
    
  • Triyanto Triyanto
    Nafsiah Mohamed
    Azizah Abdullah
    Gugus Irianto
    Year: 2020
    Why do The Auditor Blame for Financial Fraud?
    ICFF
    EAI
    DOI: 10.4108/eai.13-8-2019.2294392
Triyanto Triyanto1,*, Nafsiah Mohamed2, Azizah Abdullah2, Gugus Irianto3
  • 1: Trisakti University
  • 2: Universiti Teknologi MARA
  • 3: Brawijaya University
*Contact email: trianto.suwito@gmail.com

Abstract

The amount of litigation against auditors were negligent increased significantly in recent years. The first aim of this study was to describe the various phenomena of fraud involving the auditor. Second, describe the roles and responsibilities of auditors and legal requirements as a form of auditor liability in Indonesia. Third, presents a variety of risks and the complexity of the task of the auditor. Fourth, this study aims to describe the auditor's responsibility for negligence accomplishments. This study design using qualitative methods. The study was conducted with data derived from literature review, consist of journal and research report that published in internet. The results of this study indicate that auditor must be give pay attention of their roles and responsibilities for their job results. In addition, auditor should be follow the rule of audit regulation.