TEMA (Jurnal Tera Ilmu Akuntansi)
Vol 7, No 1 (2006)

Menuju Pengauditan Holistik dengan Pendekatan Yin dan Yang: Upaya Meningkatkan Relevansi

Wartono, Wartono (Unknown)

Article Info

Publish Date
01 Oct 2015

Abstract

The paper aims at revealing the rigidity or the fetter in the auditors in carrying out the auditing against accounting report. The rigidity becomes a main cause of lowered relevancy of audited report utility for the user. Next, “Yin and Yang” holistic approach facilitates the emergence of something unrecognized by the auditor, but mainly acknowledge by the user of audited report, into the surface as the audit objective. Throughout the mix of “Yin” and “Yang” within auditing, result relevancy improves and accountant profession provides the necessary utility.Keywords: Holistic Auditing, Yin and Yang, Relevancy

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Journal Info
TEMA (Jurnal Tera Ilmu Akuntansi)
Website

Abbrev

tema

Publisher

Universitas Brawijaya

Subject

Economics, Econometrics & Finance

Description

TEMA (Jurnal Tera Ilmu Akuntansi) publishes all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and a wide range of applications such as: Finance accounting Sharia Accounting Capital Market Based Accounting Forensic Accounting ...