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

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.