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This study aimed to analysis of the audit report of the ministry financial statements in Indonesia. This study took a sample of 87 the audit report of
6. BAP PENGANTAR EKONOMI MAKRO 63.2B.05
5. BAP LAB.PEMERIKSAAN AKUNTANSI 63.8AF.
4. BAP LAB.PEMERIKSAAN AKUNTANSI 63.8AC.
3. BAP AKUNTANSI PEMERINTAHAN 63.6D.07 S
2. BAP AKUNTANSI PEMERINTAHAN 63.6C.07 S