AUDIT FORENSIK OLEH AKUNTAN PUBLIK SEBAGAI SALAH SATU BUKTI PERKARA DI PENGADILAN

Abstract

Audit Forensic is a falseness auditing, connected with criminal case and an audited with falseness connected with governmental financial and other object including corruption as a special criminal result. As the most cases corruption in the world, cleaning in the whole level of corruption, collutin and Nepotism (KKN), the goverment of Indonesia ask for assistance to Public Accountant to take Forensic Auditing for falseness done by government and private apparatures.This paper presented to know how far the special audit (Forensic) for financial can be used as a falseness evidence in the law court. Forensic Audit Report presented by Public Accountant, the audit procedures have been conformed with auditing standard and investigate’s procedures arranged with Law Articles (KUHAP). By Joint Venture between Public Accountant and investigator the falseness action which can not been detected by auditing standard procedures the falseness like Collutions, and Nepotisme can be broken – up.Public Accountant as an expert witness has been executed his job, prepared in Forensic Audit Statement, which content with unlawful actions by the Accused, it can be used as an evidence’s tools in the law – court.