Sejarah pemungutan pajak mengalami perubahan dari masa ke masa sesuai dengan perkembangan masyarakat dan negara baik di bidang kenegaraan maupun di bidang sosial dan ekonomi. Pada mulanya pajak belum merupakan suatu pungutan , tetapi hanya merupakan pemberian sukarela oleh rakyat kepada raja dalam memelihara kepentingan negara seperti menjaga keamanan negara, menyediakan jalan umum, membayar ga…
Organozations depend on information systems to stay competitive . Information in just as much a resource as plant and equipment. Productivity, which is crucial to staying competitive , can be increased throught better information systems.
In the last few years the auditing environment has changed dramatically . The failure of enron was perhaps the biggest single catalyst for change, but other corporate scandals , in the US and in Europe, also to serious concern about the quality of financial reporting and corporate behavior .
In the last few years the auditing environment has changed dramatically. The failure of enron was perhaps the biggest single catalyst for change , but other corporate scandals, in the US and in Europa, also Ied to serious concern about the quality of financial reporting and corporate behavior .
The auditing environment continues its patern of escalating change since we introduced the sixth edition just two years ago .Auditor continues to face a very hight standard of responsiblity to the public . The public company accounting oversight emerged as majors players in regulating the profession.
the auditing environment continues its pattern of escalating change since we introduced the sixth edition just two years ago. Auditors continue to face a verry high standard of responsibility to the public . The public company accounting oversight board ( PCAOB ) and the US. Securities and and exchange commission ( SEC ) have emerged as major players in regulating the profession.
Aktivitas bisnis internasional telah lama berlangsung, tetapi perhatian terhadap bidang ini mulai berkembang seiring dengan semakin maraknya proses globalisasi perekonomian dunia, yang antara lain ditandai dengan bermunculannya perusahaan multinasional ( Multinational company disingkat MNC )
Dalam beberapa tahun terakhir ini, standar profesi dan kode etik profesi akuntan publik ( secara bersama sama di sebut STANDAR PROFESI ) serta standar akuntansi di dunia internasional telah mengalami perkembangan yang demikian cepat dan dinamis sebagai akibat dari globalisasi dunia usaha.""
Dalam beberapa tahun terakhir ini, standar profesi dan kode etik profesi akuntan publik ( secara bersama - sama disebut STANDAR PROFESI ) serta standar akuntansi di dunia internasional telah mengalami perkembangan yang demikian cepat dan dinamis sebagai akibat dari globalisasi dunia usaha.""