MENELUSURI OPNINI AUDITOR INDEPENDEN ATAS LKPD PEMERINTAH PROVINSI BALI

Abstract

The financial report of a district government is are report showing its
financial performance within one budgeting period. The Public Sector
Auditor (BPK) is in charge to audit the report before going to be
accountable toward the legislative. As shown by the result of an audit,
whether its financial performance is good or not, depended upon the
opinion given by the Public Sector Auditor (BPK). According to the audit
conducted on the financial report of government province of Bali for year
2005, indeed the BPK issued Qualified Opinion; which means it is still
that the report of the government of province of Bali applying
inconsistently with the rule and relevant statutory is all material aspects.