BAB I : AUDITING I

IAI
-SPAP = Standar Profesional Akuntan Publik
- SAK = Standar Akuntansi Keuangan

Assurance Services

Jasa untuk meyakinkan kualitas akuntansi untuk mencapai keyakinan (Decision Makers)

Atestation Services , Audit and Review
Certain Management Consulting
Other Assurance Services

Type Of Audit
1. Financial Statement Audit
2. Operational Audit

Tujuan : Efesien dan Efektif

3. Compliance Audit
4. Audit Sistem Informasi

Type Of Auditor
Eksternal
1. Certified Public Accounting Form
2. General Accounting Office Auditing
Internal
3. Internal Revenue Agen
4. Internal Auditing

Eksternal Auditor
- General Standars (standar umum)
- Standard of Field Works ( Planning Internal Auditing)
- Standar of Reporting
a. Kompeten
b. Independensi ( In Fact , In Appearance)
c. Profesional

Standar Pelaporan

- SAK
- Current Period
- Informative Disclosure
- Opini Terhadap Financial Statement