Audit 1-C - Kelompok 10 - PPT Tugas Akhir UTS
Audit 1-C - Kelompok 10 - PPT Tugas Akhir UTS
Akuntan Publik
KPMG dan
Conviviality
Kelompok 10 Audit 1-C
Kelompok 10
02 Profil KPMG
03 Profil Conviviality
06 Identifikasi Ancaman
07 Safeguards
Latar
dan perannya sebagai akuntan menurun.
Kasus
02 KPMG gagal memperoleh bukti audit yang
sesuai
Saran
Sadar akan adanya ancaman yang muncul dan menerapkan safeguard sebelum
terlambat dengan memprioritaskan kode etik.
DAFTAR PUSTAKA
Ayuningtyas, Dwi. (2019). Gara-gara Lapkeu, Deretan KAP Ini Malah Kena Sanksi OJK. CNBC Indonesia.
https://www.cnbcindonesia.com/market/20190809123549-17-90910/gara-gara-lapkeu-deretan-kap-ini-
malah-kena-sanksi-ojk
Consultancy.uk. (2022). FRC reprimands KPMG for Conviviality and Regenersis failings.
https://www.consultancy.uk/news/30246/frc-reprimands-kpmg-for-conviviality-and-regenersis-
failings#:~:text=KPMG%20has%20been%20fined%20for,the%20beginning%20of%20April%202018.
Hattersley, Richard. (2022). KPMG fined £3m for 'serious' Conviviality audit failings. Accountingweb.
https://www.accountingweb.co.uk/business/finance-strategy/kpmg-fined-ps3m-for-serious-conviviality-
audit-failings
DAFTAR PUSTAKA
Hayes, R., Wallage, P. and Gortemaker, H. (2014). Principles of Auditing: An Introduction to International
Standard of Auditing. 3rd ed. Edinburgh: Pearson
Ikatan Akuntan Indonesia. (2020). Kode Etik Akuntan Indonesia. Jakarta, Indonesia: IAI
Jolly, Jasper. (2022). KPMG fined £3m for ‘serious failings’ in Conviviality audit. The Guardian.
https://www.theguardian.com/business/2022/jan/19/kpmg-fined-43m-for-serious-failings-in-conviviality-
audit
KPMG. https://home.kpmg/id/en/home/about/overview.html
Williams-Grut, Oscar. (2022). KPMG was hit with a £3 million fine over Conviviality collapse in the latest audit
scandal. Standard. https://www.standard.co.uk/business/kpmg-conviviality-fine-frc-jon-holt-b977557.html
Thank
You
Kelompok 10