Confirmation Reliability as Audit Evidence

Tan Ming Kuang, - (2003) Confirmation Reliability as Audit Evidence. Jurnal Ilmiah Akuntansi, 3 (1). pp. 16-28. ISSN 1411-9307

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As we have already known together that one of the audit evidence is audit confirmation. In several audit firm, audit confirmation is used as the main audit evidence, in the contrary, there are many academician said that it couldn't fulfill any of audit goals. In our country situation, in the middle of huge crisis, there are not much investor want to investing their money unless we prepare a very reliable audit reporting. To achieve that, we must use reliable audit evidence, of course. To knowing which argument is true, we are trying to study some literature with audit evidence and audit confirmation. We compare those literatures, and make a conclusion through analysing and logical thinking. And, as we concluded at the end of this paper, we stated that audit evidence couldn't be used to fulfill the audit goals, completeness and valuation.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Perpustakaan Maranatha
Date Deposited: 10 Dec 2013 04:42
Last Modified: 10 Dec 2013 04:42

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