Timeliness of audit report adjustment is one the auditor's professional criteria. The longer delay, auditor will complete his work. purpose effectiveness this study to determine effect company size, profitability and opinion on delay in food beverage companies listed Indonesia Stock Exchange for 2019-2021 period. sampling technique used purposive method, as many 9 three years 27 samples using m...

The research aimed to analyse the effect of fraud diamond components on occurrence fraudulent financial statements. which include stability, external pressure, personal need, target, nature industry, ineffective monitoring, auditor change, audit opinion and directior change were independent variables that suspected affect statement in company. Population this was all statements food beverage co...

A common notion of vision, consistent with this excerpt from the first paragraph of David Marr’s seminal book [1], is gained by considering the predicament of a person with a searchlight placed in a pitch-dark room full of unfamiliar furniture. One would hope that, by swinging the beam around, the observer will be able to recognize the objects present in the room (a cat here, an aquarium there,...

wTere prepared, is devoted to the auditing of the receipts of the interurban section of the railway, both passenger and express. This division also keeps records of car mileage and calculates the expenses and receipts of operating cars in terms of car miles, passenger miles, car hours and other statistical units. The daily receipts of cash and tickets of each conductor on the interurban divisio...

Controversy over auditor independence has raged in recent times, but little is known about what auditor independence means to the ultimate consumers of the auditors work. In New Zealand, the Institute of Chartered Accountants of New Zealand (called ICANZ) has held an inquiry into the issue (ICANZ, 2002, 2003), the New Zealand Stock Exchange has made changes to its listing requirements (NZX 2004...