Transcript Pengauditan (Auditing) 1

Pengauditan (Auditing)
What is auditing?
• Auditing is a systematic process of
objectively obtaining and evaluating
evidence regarding assertions about
economic actions and events to ascertain the
degree of correspondence between those
assertions and established criteria and
communicating the results to interested
users (in Report of the Committee on Basic Auditing
Concept of the American Accounting Association)
Common Attributes of Modern Auditing Activities
• A Systematic Process a logical, structured, and organized series of
steps and procedures.
• Objectively Obtaining and Evaluating Evidence examining and
evaluating evidence (assertions) without bias or prejudice
• Assertion refers to management statement towards its business entity
in term of financial matters.
• Degree of Correspondence the closeness with which the assertions
can be identified with established criteria.
• Established Criteria the standards against which assertions are
judged
• Communicating the Result through a written report that indicates the
degree of correspondent between assertions and established criteria
• Interested Users individuals who use the auditors findings
Typed of Audits
• Financial Statement
– Assertion Financial Statement
– Established Criteria GAAP
– Auditor’s Report Opinion on fairness of F/S
• Compliance
– Assertion Data pertaining to adherence toward policies, laws,
regulations, etc.
– Established Criteria Management policies, laws, regulations, or
other third-party requirements
– Auditor’s Report Summary of finding or assurance regarding
degree of compliance
• Operational (Management)
– Assertion Performance data
– Established Criteria Objectives set
– Auditor’s Report Efficiency, effectiveness, and recommendations
Typed of Auditors
• Independent Auditors
– Who Individual practitioners or members of public
accounting firms who render professional auditing
services to clients
• Internal Auditors
– Who Employees of the organizations they audit to
perform independent appraisal activity (internal auditing)
• Government Auditors
– Who Employed by various local, state, and federal
governmental agencies (BPK, BPKP)
Services Performed by CPA Firms
Consulting
International
Technology
Compilation
Assurance
Audit/Attestation
Financial Planning