KESIAPAN AKUNTAN PUBLIK MELAKUKAN AUDIT PADA LEMBAGA EKONOMI SYARI’AH

Abstract

Along with the development of incorporated company in which the owner no longer manages its own capital to the business but has been entrusted to someone else to manage, so the presence of public accountant is more needed. Similarly to the Islamic economic institutions, auditing this institutions by public accountant is required as well. However, there is possible constraint on the part of public accountants as they graduated from the non-islamic education. So, the purpose of this research is to determine how is the level of preparedness of public accountants to audit the Islamic economic institutions. The methodology used in the research were as follows: (1) data collection method was by spreading the field survey questionnaire. (2) research population was the public accountant in the city of Semarang (3) the analysis used in the research was a descriptive qualitative approach. The result showed that the public accountant is ready to carry out audits toward the Islamic economic institutions.