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  • Praktikum Audit Dan Pde (Eka 447 BP)

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    Lanang Indra
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    This document discusses audit standards 200, 300, and 315 according to a practicum on audit and PDE (EKA 447 BP). It provides an overview of audit standards, noting that they are guidelines that help auditors meet their professional responsibilities in auditing historical financial statements. It also mentions that the Indonesian Institute of Certified Public Accountants is responsible for establishing auditing standards in Indonesia and has adopted the International Standards on Auditing issued by the International Auditing and Assurance Standards Board.

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    C. Audit

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    Cover Audit

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    This document discusses audit standards 200, 300, and 315 according to a practicum on audit and PDE (EKA 447 BP). It provides an overview of audit standards, noting that they are guidelines that help auditors meet their professional responsibilities in auditing historical financial statements. It also mentions that the Indonesian Institute of Certified Public Accountants is responsible for establishing auditing standards in Indonesia and has adopted the International Standards on Auditing issued by the International Auditing and Assurance Standards Board.

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    5 views2 pages

    Praktikum Audit Dan Pde (Eka 447 BP)

    Uploaded by

    Lanang Indra
    This document discusses audit standards 200, 300, and 315 according to a practicum on audit and PDE (EKA 447 BP). It provides an overview of audit standards, noting that they are guidelines that help auditors meet their professional responsibilities in auditing historical financial statements. It also mentions that the Indonesian Institute of Certified Public Accountants is responsible for establishing auditing standards in Indonesia and has adopted the International Standards on Auditing issued by the International Auditing and Assurance Standards Board.

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    PRAKTIKUM AUDIT DAN PDE (EKA 447 BP)

    STANDAR AUDIT 200, 300, DAN 315

    OLEH:

    I MADE WAHYU PURNAMA DIATMIKA 1506305160

    FAKULTAS EKONOMI DAN BISNIS


    UNIVERSITAS UDAYANA
    TAHUN 2017
    STANDAR AUDIT

    Standar audit adalah pedoman untuk membantu para auditor dalam memenuhi tanggung
    jawab profesional mereka dalam pengauditan laporan keuangan historis. Standar tersebut
    mencangkup pertimbangan kualitas profesional antara lain persyaratan kompetensi dan
    independensi pelaporan dan bukti.

    Institut Akuntan Publik Indonesia sebagai organisasi profesi berkewajiban untuk


    menetapkan standar auditing. Untuk melaksanakan tugas tersebut IAPI kemudian membentuk
    sebuah dewan yaitu Dewan Standar yang ditetapkan sebagai badan teknis senior dari IAPI untuk
    menerbitkan pernyataan-pernyataan tentang standar auditing (PSA). IAPI telah memutuskan
    untuk mengadopsi International Standard Auditing (ISA) yang diterbitkan oleh Internatinal
    Auditing and Assurance Standard Boards (IAASB) dan dengan demikian tidak memberlakukan
    kembali standar auditing yang selama ini berlaku.

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