Modul ke

Auditing dan Asurans

01 Fakultas
Overview
(Gambaran Umum)
Ekonomi dan Bisnis

Oleh :
Program Studi
Tim Dosen.
AKUNTANSI
 LATAR BELAKANG
• Auditing dan Asurans merupakan bagian
dari jasa yang dapat diberikan oleh
Akuntan Publik
• Jasa akuntan publik terdiri atas jasa
Asurans dan non asurans
• Jasa Asurans meliputi:
• Jasa audit atas informasi keuangan
historis
• Jasa reviu atas informasi keuangan
historis
 Pengertian Auditing
• An audit is a systematic process of
objectively obtaining and evaluating
evidence regarding assertions about
economic actions and events to ascertain
the degree of correspondence between
these assertions and established criteria
and communicating the results to
interested users.”
 Jenis jenis auditing
• Audit Operasional
• Audit Kepatuhan (ketaatan)
• Audit atas Laporan Keuangan
 PENGERTIAN PENGENDALIAN INTERNAL
Internal control is process, affected by
entility’s board of directors, management
and other personnel, designed to provide
reasonable assurance regarding the
achievement of objectives in the following
categories: Effectiveness and efficiency of
operations, Realibillty of Financial
Reporting
Compliance with Applicable laws and
regulations (COSO)
 TUJUAN PENGENDALIAN INTERNAL

• Efeketivitas dan Efisiensi operasi

• Keandalan Pelaporan Keuangan
• Ketaatan terhadap Peraturan an
perundanga-undangan
 KOMPONEN PENGENDALIAN
INTERNAL

• Lingkungan Pengendalian (Control

Environment)
• Penilaian Risiko (Risk Assessment)
• Informasi dan Komunikasi
• Aktivitas Pengendalian (Control
Activities)
• Pengawasan (Monitoring)
Terima Kasih Atas Perhatian Anda

Tim Dosen