Understanding Auditing _ General

Audit is activity collection and inspection proof related something information for
define and make report about level suitability Among information with the criteria
already company specify . Besides that , goal activities also for ensure that system
bookkeeping and management company avoid from error presentation or fraud (
fraud ). By general , activities this is in the report finance , various notes
bookkeeping , as well as proof company support _ make .

Understanding Audit According to Experts

Following this is opinion a number of expert in review definition of audit more
depth :

 Mulyadi (2002)
is a systematic process for acquire and evaluate proof by objective about statement
about activity economy . Goal that is for set level suitability Among report with
criteria and submit results to the user concerned .

 Arens and Loebbecke (2003)

Auditing is a collection and evaluation process proof about information that you
can measure on a entity economy . Goal that is for determine and report level
suitability Among information with criteria that have been there is .

 William F. Meisser (2003)

Auditing is a systematic process for evaluate proof about actions and events
economy . Activity This is also a goal for ensure level suitability Among
assignments and existing criteria . _ Result of assignment the will company
communicate to party interested users . _

 Sukrisno Agoes (2004)

Auditing is a inspection report finances that have been management stack along
with with notes bookkeeping and evidence his supporters . Inspection this
company do by critically and systematically by an independent party . The purpose
of this process that is for could give opinion about fairness report finance that .

In definition broad , audit is activity evaluation to something organization , start from

system , process, up to the product .

very definition of auditing famous is originating definition _ from ASOBAC (A

Statement of Basic Auditing Concepts ) , namely :
A systematic process for collect and evaluate by objective about assertions about
various actions and events economy for determine level suitability Among
assertions _ _ the with criteria that have been determined and delivered result to
interested users . _ _ Definition the has 7 elements that must be note :

1) Systematic process . Auditing is series of processes and procedures that are

logical , structured and organized

2) Collect and evaluate proof by objective . This thing means that the systematic
process carried out the is a process for collect the underlying evidence assertions
made by individuals _ nor entity . Well moment collection nor evaluation evidence
, the auditor must objective . Objective means disclose fact what actual existence ,
unbiased , or _ no favor and not prejudiced bad to individual or the entity that
creates representation that .

3) Assertions about various actions and events economy . Assertion is statement or

Suite statement by as a whole , by the responsible party on statement that . Report
audit finance history , assertion is statement management through report finance in
accordance with principle applicable accounting _ general . Assertions cover
information contained _ in report finance , report internal operations , and reports
cost nor income various center responsibility for a company . Assertion or
statement about actions and events economy is results of the accounting process .
Accounting process is the process of identifying , measuring and delivering
information declared economy _ in unit money .

4) Determine level suitability . Collection and evaluation evidence meant for

determine close whether or not or in accordance whether or not assertions the with
criteria that have been set . Conformity level the could expressed in form
quantitative nor qualitative . Form quantitative for example percentage
achievement sale when compared with sale in budget . Form qualitative for
example fairness report finance

5 ) Defined criteria . Defined criteria _ is standards gauge for consider (judgment)

assertions or representations . Criteria the could in the form of principle applicable
accounting _ general or standard accountancy finance , the rules specified by the
legislature _ or party other , budget or another measure of performance
management

6) Deliver the results . Communicate audit results _ through report written

indicating _ level suitability Among the assertions and criteria that have been
determined . Communication the results of the audit could strengthen or weaken
credibility representation or statement made . _
7 ) Interested users . Users _ includes investors and potential investors, government
, management and the public in general .

Source :

https://accurate.id/economy-keuangan/standar-audit-pengertian-dan-complete/

https://www.gramedia.com/literasi/audit/#1_Pengertian_Audit

https://hardiwinoto.com/auditing-dan-profesi-acutan-2/