PERSEPSI BUKTI AUDIT YANG MENJADI BUKTI HUKUM ATAS PEMERIKSAAN YANG DILAKUKAN OLEH PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PROVINSI SUMATERA SELATAN
Daftar Isi:
- The purpose of this study aimed to examine how the audit evidence can be legal evidence, and factors that must be met by audit ewdence to be legal evidence according to the auditor`s perspective. This research uses qualitative method, data collected by Interview technique and questionnaire with subject 15 investigative auditor of BPKP South Sumatera, the result showed thar based on auditor's perception, audit evidence can be legal evidence through investigative audit process and or calculation of state financial loss audit, while the factors that need to fulfilled by audit evidence to be accepted as legal evidence are relevant, competent and sufficient