Discontinuity in Auditing: A Study in Foucauldian Perspective

• Abdullah, Muhammad Ikbal ^[1] ; Iqbal, Muhammad ; Masruddin ^[1]
  1. [1] Tadulako University

     Tadulako University

     Indonesia

     
• Localización: International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, ISSN-e 2525-3654, Vol. 7, Nº. 5, 2022 (Ejemplar dedicado a: Continuous publication; e0597)
• Idioma: inglés
• DOI: 10.26668/businessreview/2022.v7i5.e710
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• Resumen

  • Purpose: This study aims to determine the form of discontinuity in auditing, related to the provision of an opinion on a financial report.

      Theoretical framework: Foucaldian perspective is used to examine the disclosure of the form of discontinuity as it is preconceived as an effort to uncover the 'other' truth that surrounds a subject, object and event in the auditing process. Meanwhile, the audit opinion is 'proxied' as a result of construction that has gone through a process of interaction between the auditor and the auditee in a social arena.

      Design/methodology/approach: This is done through critical reading of discursive events when the audit of the regional government financial statements is carried out by the auditors of the Supreme Audit Agency.

      Findings: The results showed that disclosure of discontinuity in auditing is possible. Foucault's concept of power/knowledge is able to touch the workings of the profession in producing a discontinuity. The tendency of asymmetry of knowledge of auditor vis a vis auditee, especially in the public sector – as exemplified by Foucault; doctors and their patients - can be a way to focus on forms of discontinuity in producing audit opinions on local government financial statements.

      Research, Practical & Social implications: A discursive event confronts the auditor vis a vis auditee when an audited local government financial report opinion is produced. The methodology used in this reading is Foucault's philosophy through his conception of discontinuity.

      Originality/value: The findings proposed the originality in which Foucaldian perspective can be useful to explore the link between local government financial report and discursive events.

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