Pengertian Audit

Posted: March 20, 2012 in Audit
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PENGERTIAN AUDITING
• KONRATH:
“Suatu proses sistematis untuk secara objektif mendapatkan dan mengevaluasi bukti mengenai asersi tentang kegiatan-kegiatan dan kejadian-kejadian ekonomi untuk meyakinkan tingkat keterkaitan antara asersi tersebut dan kriteria yang telah ditetapkan dan mengkomunikasikan hasilnya kepada pihak-pihak yang berkepentingan.”
• ALVIN A. ARENS, MARKS, BEASLEV:
“Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria. Auditing should be done by a competent, independent person.”
• WHITTINGTON, O RAY dan KURT PANNY:
“Auditing is an examination of a company’s financial statements by a firm of independent public accountants. The audit consists of a searching investigation of the accounting records and other evidence supporting those financial statements. By obtaining an understanding of the company’s internal control, and by inspecting documents, observing of assets, making enquires within and outside the company, and performing other auditing procedures, the auditors will gather the evidence necessary to determine whether the financial statements provide a fair and reasonably complete picture of the company’s financial position and its activities during the period being audited.”

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