Acceso usuarios
M. Ikbal Abdullah
, Muhammad Iqbal, M. Masruddin
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.
