Audit of financial statements can make financial statements more credible[1]because the audit can improve the quality of the information[2] and public accounting profession is a profession whose main service is attestation services and the results of his work is used widely by the public as one of the important considerations in economic decision making[3], but the fee audit received by the public accounting firm (CPA Firm)in Indonesia is not appropriate, this is evidenced by a per capita income is still small in public accounting firm (CPA Firm), which is slightly above the average national per capita income[4].
Volume 11 | 03-Special Issue
Pages: 459-464