Pertemuan 1 ASP
Pertemuan 1 ASP
TO AUDITING
(EXAMINATION)
WHY IS AUDITING NECESSARY?
Conflict of interest
(Conflict Of
Interest)
Consequences (Consequence)
Financial statement
Financial statement
audit (Financial
audit (Financial
Statement audit)
Statement audit)
Performance Checks
Performance Checks
(Management audit or
(Management audit or
operational audit)
operational audit)
Check of compliance
or conformity
(compliance audit)
d) Investigative auditing (Onvestigation audit / Forensic audit / Fraud audit)
investigative examination is a methodology to clearly resolve problems
related to indications of fraud from start to finish. In other words, an
investigative examination is an investigation based on law and a sense of
justice to seek the truth with a high level of truth regarding an issue.
Types of Auditors (Examiners)
1. Internal examination (Internal auditor)
2. External Examination or Independent Auditor (External / Independent
auditor)
3. Government auditors
AUDITING STANDARDS
(EXAMINATIONS)
Auditing standards are a measure of the implementation of actions which are general guidelines for
auditors in conducting audits. Auditing standards also contain an understanding as a standard
measure of the quality of auditing services
General Standards
• general standard consists of three standards
Understand an internal
control
Obtain sufficient
evidence of competence
Reporting
Statement of standards
opinion • reporting standards
consist of four
standards:
Financial reports
are presented in
Sufficient accordance with
disclosure Financial
Accounting
Standards
Consistency in
the application
of Financial
Accounting
Standards