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Tujuan Tujuan Audit

Tujuan Tujuan Audit

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Published by Binet Care
Tujuan-tujuan Audit
Tujuan-tujuan Audit

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Published by: Binet Care on Jan 04, 2009
Copyright:Attribution Non-commercial

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03/19/2013

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1
TUJUAN AUDITING
Tujuan Audit
Asersi Manajemen dalamLaporan Keuangan
Asersi Manajemen dan TujuanAudit
 
2
TUJUAN AUDIT
Tujuan umum audit atas laporan keuanganadalah untuk menyatakan pendapat ataskewajaran laporan keuangan, dalam semuahal yang material, sesuai dengan prinsipakuntansi berterima umum di Indonesia.Kewajaran laporan keuangan dinilaiberdasarkan asersi yang terkandung dalamsetiap unsur yang disajikan dalam laporankeuangan.
 
3
ASERSI MANAJEMEN DALAMLAPORAN KEUANGAN
Asersi (
Assertions 
) adalah pernyataanmanajemen yang terkandung di dalamkomponen laporan keuangan.Pernyataan tersebut dapat bersifatimplisit atau eksplisit.

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