Kewajiban Hukum Atas Profesi Auditor

Abstract

People who use auditing service sometimes have different perception from the independent auditor's in the term of auditing tasks . The auditor firmly holds on professional standard she has whereas clients have their own legal perceptions on their activities. Interaction of both sides creates different independent legal consequences. This, thus, creates expectation gap between two sides mainly in legal laibility. Lawsuits arisen are due to incomprehension of service users towards diferences of buisness failures, auditing, failures, and auditing risks. Keywords:  independent auditor, lawsuit, buisness failure, auditing failure, auditing risks.