KEMENTERIAN PENDIDIKAN, KEBUDAYAAN,

RISET, DAN TEKNOLOGI

UNIVERSITAS JEMBER
FAKULTAS EKONOMI DAN BISNIS
Jalan Kalimantan 37 – Kampus Bumi Tegal Boto Kotak Pos 159 Jember 68121
Telepon 0331 – 337990 Faksimile 0331 – 332150
Email : feb@unej.ac.id Website: www.feb.unej.ac.id

Lecturer: Aisa Tri Agustini, SE., M.Sc., CPA

60 minutes
Auditing X
QUIS 1

1. What is the objective of an audit? Mention 1 theory (at least) that describe auditing
is needed!
2. Define professional judgement and professional scepticism? Why those are very
important in audit process?
3. Distinguish between a qualified opinion, an adverse opinion, and a disclaimer of
opinion, and explain the circumstances under which each is appropriate.
4. State what is meant by the term peer review. What are the implications of peer review
for the profession?