Professional Documents
Culture Documents
Pengertian Audit
Pengertian Audit
PENGERTIAN AUDITING
1.Pengertian Auditing
4.Jenis-jenis audit
6.Peer Review
Gambar 1.1.
Hubungan antara Assurance, Attestation dan Auditing
Assurance Services
Attestation
Auditing
Subsidiary
Ledger
Accounting (Konstruktif)
Auditing (Analitis)
Sumber : Konrath, 2002:9
Gambar 1.4.
Accounting and Auditing Contrast
Accounting
Pencatatan transaksi
dan penyusunan
laporan keuangan
GAAP
(penghubung)
Evaluasi laporan
keuangan
Auditing