Accountant Public Liability in Criminal Case Relating to the Financial Statements

Abstract

The purpose of financial statements audit by independent auditors in general is to express opinions on fairness, in all material matters, financial position, operations results, changes in equity, and cash flows in accordance with generally accepted accounting principles in Indonesia. The auditor is responsible for planning and carrying out the audit procedures to obtain adequate assurance whether the financial statements are free from material misstatement, whether caused by errors or fraud. The financial statements are the responsibility of management, and the Accountant professional should not be charged in criminal court. The auditor's responsibility is to express opinions on the financial statements. Professional requirements demanded by independent auditors are those who have education and experience practicing as independent auditors. In observing the auditing standards set by the Indonesian Accountants Association, an independent auditor must use his judgment in determining the required audit procedures in accordance with the circumstances, as an adequate basis for his opinion. The independent auditor is also responsible for his profession, the responsibility to comply with the standards acceptable to fellow practitioners. In all matters relating to engagement, independence in mental attitude must be maintained by the auditor. The standard requires the auditor to be independent, meaning that he/she is not easily influenced, because he carries out his work in the public interest. The general public's trust in the independence of the independent auditors is very important for the development of the Public Accounting Profession. The profession of public accountant has set out in the Indonesian Code of Ethics for Accountants, so that members of the profession keep themselves not to loose the perception of independence from the public, not easily entangled in the criminalization of Public Accountants.

Keywords: Accountant Public, Liability, Criminal Case, Financial Statement.