JENIS BUKTI

1. Physical Examination

- Tangible assets, Inventory and cash (Asersi Manajemen keberadaan)

2. Konfirmasi

Tanggapan tertulis atau lisan
- Konfirmasi positif
- Konfirmasi Negatif

(Asersi Managemen= keberadaab, hak , kelengkapan)

3. Dokumentasi

-- Internal Document
-- External Document

4. Analytical Prosedure
Perbandingan (rasio,angka)

- Understand the client industri and business
- Keberlangsungan hidup klien (Going Concern)
- Indikasi adanya kemungkinan salah saji dalam Laporan Keuangan
- Mengurangi test audit Detail.

5. Wawancara
6. Hitung Uji (penilaian, alokasi, evaluasi) = Akurasi
7. Observasi
8. RePerformance

It`s auditor independent test of client accounting procedurse of controls that were originally done.