Tanggungjawab Hukum
Akuntan Publik
Pembahasan :
• Tuntutan Hukum Yang Dihadapi Akuntan
Publik
• Contoh-Contoh Fraud Di Indonesia dan
Amerika Serikat
Menurut Arens (2011: 93):
Audit professionals have a responsibility
under common law to fulfill implied or
expressed contracts with clients.
They are liable to their clients for negligence
and/or breach of contract should they fail
to provide the services or not exercise due
care in their performance.
Tanggungjawab hukum akuntan publik terjadi jika timbul
kelalaian atau akuntan publik
tersangkut fraud. Jenis pelanggaran dapat dibedakan
menjadi: