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Permintaan Jasa Audit Dan Assurance Lainnya
Permintaan Jasa Audit Dan Assurance Lainnya
Chapter 1
Permintaan Jasa Audit dan Assurance Lainnya
Describe auditing.
Lima kategori
1. Audit atas laporan keuangan historis
2. Pengesahan pengendalian internal atas
keuangan pelaporan
3. Review atas laporan keuangan historis
4. Jasa pengesahan teknologi informasi
5. Layanan pengesahan lainnya
External
Client
Users
ATTESTATION SERVICES
Audits Reviews
Internal Control Certain
over Financial Reporting Management
Consulting
Other Attestation Services
(e.g., WebTrust, SysTrust)
Other Management
Consulting
Certain
Accounting and
Management
Consulting Bookkeeping
Tax
Services
Established
Loan agreement provisions
Criteria
Available Financial statements and
Evidence calculations by the auditor
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 1 - 39
Audit of Historical Financial
Statements
Annual audit of Boeing’s financial
Example
statements
Experience requirement