Independensi Akuntan Publik dan Pihak Terasosiasi

Abstract

The purpose of this research is to understand the independence of public accountants and the associated party in business audit services. The case study was employed as the method. There are several results, first there is an understanding that independence can be attributed as pragmatic attitude of public accountants and the associated party. Second, independence is an alienated soul from the behavior of public accountants and the associated party. Third, independence is embodied inspiration from the attitude of trust that is shown when audit assignment has conducted.

Keywords

• independensi
• pragmatis
• terasing
• amanah
• audit