Auditing

Auditing " The Accumulation And Evaluation f ... Evidence "

Auditor = 

- Must be Competent (kompetensi)

- Independensi

* In Appearance (Penampilan)

* In Act (Kenyataan)

Laporan Akuntansi

- L/K Akun manajemen = User Internal

- L/K Akun keuangan = User Eksternal

Accounting = Recording, Classifying, Summarizing.

Auditing = 

- Recorded Information properly reflects the economics events that accurect during  the accounting period

- Manajemen Labour

- Income Smoothing

Causes of information Risk

- Remoteness of information

- Biarses and motives of the provider

- Voluminous data

- ... 

Revolving Information Risk

- User Verifies Information

- User shares information ris with Management

- Audited financial statement are provided

Kantor Audit

1. And Assurance Service (Pemeriksaan L/K)

2. An Attestation Service ( Jasa Atestasi)

Types Of Audit

- Operasional Audit

- Compliance Audit

- Financial Audit Statement

SPAP = Standar Profesi Akuntansi Publik