Auditing: The Importance of Auditor's Role in Presenting a
Quality Audited Financial Statement in a Company
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Institusion
Universitas Merdeka Malang
Author
Usin, Anna Maria Bernadin
Subject
HF5601 Accounting
Datestamp
2022-03-07 15:05:47
Abstract :
The final report program is a program to hone students' abilities in mastering the fields of knowledge that have been studied. The writing of the final report by this author takes the topic of the importance of the role of auditors in presenting quality financial statements in a company. Financial reports play an important role in making decisions, both internal and external to the company. All information related to finance and the company's performance is presented in the financial statements. To produce quality financial reports, the company controls externally and internally. This control role is carried out by the auditors and company management to manage and supervise the company's activities. From the collections of research as well as several sources studied, it is shown that auditors play an important role in the presentation of financial statements in both the business sector and the public sector. Auditors play a role in supervising, evaluating, and measuring the performance of a company's financial statements in a predetermined accounting period, in accordance with Financial Accounting Standards or PSAK: pernyataan standar akuntansi keuangan.
The final report program is a program to hone students' abilities in mastering the fields of knowledge that have been studied. The writing of the final report by this author takes the topic of the importance of the role of auditors in presenting quality financial statements in a company. Financial reports play an important role in making decisions, both internal and external to the company. All information related to finance and the company's performance is presented in the financial statements. To produce quality financial reports, the company controls externally and internally. This control role is carried out by the auditors and company management to manage and supervise the company's activities. From the collections of research as well as several sources studied, it is shown that auditors play an important role in the presentation of financial statements in both the business sector and the public sector. Auditors play a role in supervising, evaluating, and measuring the performance of a company's financial statements in a predetermined accounting period, in accordance with Financial Accounting Standards or PSAK: pernyataan standar akuntansi keuangan.
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