6. CONCLUSION
Crisis situation, the confidence of financial report and disclosure of firm’s performance is more important. Then, auditing becomes a crucial role. However, auditors’ responsibilities provide the information usefulness including accuracy, reliability, completeness, timeliness and relevance for stakeholder. In additional, the information should reflect the “true and fair”. Consequently, auditors must attempt to develop their capabilities, skill and knowledge of strategic of audit planning for appropriately posit for audit engagement.