 – 




     





          
            
           

 
  
  

      

    

    
     
     
     
   
     
   
     
     
     
     
    


“Proses pengumpulan dan
   
    
    
   
   
   
   
yang telah ditetapkan”.
 
“Audit adalah suatu proses sistematik
   
   
  
    
   
  
    
  
kepada pemakai yang berkepentingan”.

 


     

    
“Audit adalah suatu pemeriksaan yang
     
    
         
    


    
   
  
   
kewajaran laporan keuangan tersebut”.    
 – 
     


 











   
     
     


   
     

  
 

   
  “Instruksi rinci untuk
      
      
”.
     

 
  
  
 
  
   

  
 
  
     



    
 “informasi yang digunakan
    
     
dengan kriteria yang ditetapkan”.
   


    
   
  
   
   

     
    
     


   
      
     

 
 
 
 
 
 
 – 

     
     
     
     
     
      

  

     

  
      
  

  

  
    

     
 

  
   
    

  
   
  
   

   
   



   
 
“Semua berkas 
   
   
     
oleh auditor, dan dari pihak ketiga”.

    


    

  

 

    



   

“Kas merupakan aset yang paling lancar
    
    


    
     
usaha, dan seterusnya”.

    
    “kas yang sengaja
     
     
relatif kecil”.
    
“kas kecil adalah uang tunai yang
    
     
tulis, membeli materai dan sebagainya”.
   
dana kas kecil adalah“dana yang dipisahkan untuk
embayar pengeluaran jumlah kecil”.
     
     
    


    
   

    
   
    
 – 
    
   
   
    
   
    

     

 
 
     
     


     

    
      
      


    

     
   
   
    
    
   
    
    
 
   
   
  
  
   
     

    


     
     
   
     
    
     
    


    
    

      
     
     
     
     
   

   


     
   
    
     
     
    
    
    
   
    
   


    

   

     

    



    
    
    
    
    
      
  
     
 – 

            
  
     
         
     
      
          
           
 
         
    
     
     
           
 
      
    
       
     

     
  
       

 
       
   
      
  
    
       
 
    
        
        
    
         
       
   
         
       
    
   
           

     
     
          
         
 – 
    

    

    





   
    

    

 
   
    
   
     

      
    
    

      




      
     
      
       

     
     
    
     
   
 

 

 

     
    

     

   
      
    

    
    
     
   

 
    
       
     

     

      
 
     


 
     
   
     
    
     
     
    
 – 
     
     
   
    
      
      
 
    
 
    
 
    
   
      

 
     

     
    

a.    

    
    

b.    
    
      

c.    
    
 

d.    
    
  
   

e.    
     

f.     
    
      

 


    

 



   
   
   
 √
 

   
     √
 
   
  √

  
    √
    

    
    √

   
      √
  

     √

   
 √

  
    
 √
 

     

     
 – 

       

         
 
      
      
       
          
          
         
         
     
      
   












   
  √
  √
   √
  √


 √
  √
Apabila “Ya”, apakah :
  √
  √
  √


 √
   √


 √
  √
   √
  √
 – 

Apabila “Ya”, apakah :

  √
  √
  √


 √
 
  

 

  


 
 

  

 


 










       

 
      
         
       
  
          
       
       
        
 
 – 
   
     

      


     


       

     

    

     
 
    

      

    
  


