摘要：Auditor’s accountability consists of aspects such as motivation, social obligations and dedication to profession. These three aspects must be owned by the auditor to be able to produce a good audit quality.Hindu’s society recognize the legal doctrine of karma phala or causal. Due to the reason, this purpose study is to examine the accountability of auditors in the perspective of karma phala. This study used a qualitative method that focuses on the descriptive and the interpretative of human behaviour. The research data was obtained through participant observation and unstructured interview. Data analyze through three stages: data reduction, data presentation and conclusion. The result shows that karma phala actually been embedded in every aspect of auditor’s accountability, but need more emphasis on awareness of the role of auditors in the public and the profession.
其他摘要：Akuntabilitas auditor terdiri dari aspek-aspek yaitu motivasi, kewajiban sosial dan pengabdian pada profesi. Ketiga aspek ini harus dimiliki oleh auditor untuk dapat menghasilkan audit yang berkualitas. Dalam ajaran agama Hindu, dikenal adanya ajaran huku
关键词：Auditor accountability; karma phala; auditor’s character
其他关键词：Akuntabilitas auditor; hukum karma phala; karakter auditor
