Usin, Anna Maria Bernadin (2021) Auditing: The Importance of Auditor's Role in Presenting a Quality Audited Financial Statement in a Company. Diploma thesis, Fakultas Ilmu Sosial dan Ilmu Politik.

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Abstract

The final report program is a program to hone students' abilities in
mastering the fields of knowledge that have been studied. The writing of
the final report by this author takes the topic of the importance of the role
of auditors in presenting quality financial statements in a company.
Financial reports play an important role in making decisions, both internal
and external to the company. All information related to finance and the
company's performance is presented in the financial statements. To
produce quality financial reports, the company controls externally and
internally. This control role is carried out by the auditors and company
management to manage and supervise the company's activities. From the
collections of research as well as several sources studied, it is shown that
auditors play an important role in the presentation of financial statements
in both the business sector and the public sector. Auditors play a role in
supervising, evaluating, and measuring the performance of a company's
financial statements in a predetermined accounting period, in accordance
with Financial Accounting Standards or PSAK: pernyataan standar
akuntansi keuangan.

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