Pemahaman Masyarakat Terhadap Fungsi Akuntan Publik

Abstract

Public expectation gap is always occurred in the accounting profession firm. There were many accounting firm functions include assurance, attest and other function. The work of accounting firm is provide informations used by stakeholders. Stakeholders need a high quality of information as a basic for their decision making. That information can be received from public accountant or accounting firms after they perform audit or examination. Understanding of public accountant function by decision makers is very important in order to get reliable information for basic decision making. Stakeholders can get understanding by many manners, depend on their willingnes. In general mind, stakeholders use the public accountant services caused by force of rules and not caused by a need.