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Analis Peraturan Imbalan Jasa Audit Atas Laporan Keuangan: Komparasi Beberapa Negara
This study aims to analyze the regulations regarding audit fees in various countries. The data source used is the auditing fee regulations that apply in 2020 in Indonesia, UK, Australia, Pakistan, India, Malaysia, the Philippines and Singapore. These countries were selected in order to illustrate the differences in audit fees regulations between developed and developing countries. From the results of comparisons, it can be seen that there are gaps and differences between the regulations of the countries studied. Of the eight countries studied, most of the rules regarding the determination of audit fees are regulated in codes of conduct. This research finds that only Indonesia and India still imposes special regulations for calculating audit fees. Previously, Pakistan and Malaysia also had guidelines for calculating audit fees, but this has been removed. Indonesia and United Kingdom regulate the components or factors that must be considered in determining the fee for audit services. The eight countries have regulations on the maximum limit of audit fees received from one client.Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 12548 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2021 |
|---|---|
| Edisi | - |
| Subjek | Financial statement Audit fee Code of Ethics Audit Fee Regulation |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | x, 85 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |