Peer Review : Upaya Meningkatkan Kualitas Jasa Firma Akuntan Publik

Abstract

In recent years, most people ask qualities of CPA firm’s work in accounting and auditing services. In response to the call for more accountability, public accountants should make “audit” or review to their work and disclose more detail their operations. In 1977, the Amarican Institute of Certified Public Accountants (AICPA) established a review mechanism referred to as “peer review” or some people called “auditor’s audit” The result of Maier and Fuglister’s survey indicated that peer review program is perceived by auditors as one of the most important appraisal activities to improve audit quality. Depart from their survey, this article describe a simple explanation concerning quality control system as a background and guidance to perform peer review, peer review concept itself and how audit quality can be improved through peer review.

Keywords

• quality control system
• peer review
• prevention activities
• appraisal activities