Teori Kecurangan, Fraud Awareness dan Metodologi untuk Mendeteksi Kecurangan Pelaporan Keuangan

Lusy Suprajadi
Journal article Bina Ekonomi • 2009

Abstrak

Fraud in financial reporting may result in material misstatement. Auditor has a responsibility to detect fraud before concludes that financial statements are presented fairly. Therefore auditor must have fraud awareness that fraud may occur and learn how fraudster commits fraud. Fraud theory can explain why people commit fraud. Fraud happens because of rationalization, pressure, and opportunity. Auditor has to conduct audit in a systematic manner through precise methodology. This paper describes how to detect fraudulent financial reporting through understanding fraud theory, fraud awareness and methodology.

Metrics

  • 234 kali dilihat
  • 160 kali diunduh

Jurnal

Bina Ekonomi

Bina Ekonomi merupakan jurnal ilmiah yang terbit dua kali dalam setahun. Jurnal ini mewadahi kary... tampilkan semua