Research Article
Why do The Auditor Blame for Financial Fraud?
@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
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.
