![]() ![]() Studi ini telah menemukan bahwa kedua auditor dari perusahaan akuntansi besar atau kecil berpendapat bahwa mengaudit laporan keuangan nilai wajar lebih sulit dan berisiko lebih tinggi bila dibandingkan dengan mengaudit laporan keuangan berdasarkan biaya historis. Peneliti berhasil mewawancarai lima auditor dari sebuah kantor akuntan besar dan dua akuntan dari kantor akuntan kecil. ![]() ![]() 5 of 2011 than the failed audit.Ībstrak: Tujuan dari penelitian ini adalah untuk menyelidiki respon auditor dari perusahaan akuntansi besar dan kecil untuk pelaksanaan nilai wajar sebagai dasar penyusunan laporan keuangan. That is, the auditor is afraid of punishment as stipulated in Law No. As an additional finding, especially from the aspect of legal liability, the risk of auditing assignments viewed by auditors is more daunting than audit risk. However, as compensation for increases in audit difficulty and risk, they increase audit costs. On the other hand, the auditor of the large accounting firm continues to receive the auditing of fair value financial reporting. ![]() Furthermore, in addressing these conditions, auditors from small accounting firm are not interested in auditing the fair value financial report and prefer to accept clients who do not apply fair value. This study has found that both auditors from large or small accounting firms argue that auditing fair value financial reports is more difficult and at higher risk when compared to auditing financial statements based on historical cost. The researcher successfully interviewed five auditors from a large accounting firm and two accountants from small accounting firm. Abstract: The purpose of this study is to investigate the response of auditors of large and small accounting firms for the implementation of fair value as the basis of financial statements preparation. ![]()
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