The information presented through financial statements depends on the understanding and reliability of the compilers of the information. Therefore, the behavior of compiling information becomes an important part and determines decision-making behavior. The method used is qualitative. Qualitative method is a descriptive research method and tends to use analysis. Based on the analysis that has been done, the subject makes decisions or judgments based on his thoughts so that there are advantages and disadvantages. The advantages are the ability to make decisions, the verb protocol is useful in checking information retrieval, and is useful in theory development. The drawback is that it can affect the auditor's process, as well as the existence of an incomplete opinion. Accounting can not be separated from aspects of human behavior and organizational needs for information that can be generated by accounting.