Informasi Tambahan
| Berat | 380 g |
|---|---|
| Berat Buku (gram) | 260 |
| Cetakan | 2 |
| Halaman | 258 |
| ISBN | 978-623-218-331-5 |
| Jenis Cover | Art Carton 260 gr |
| Jilid | Perfect Bending |
| Kertas Isi | Bookpaper |
| Pengarang | Rahmat Hidayat Lubis, S.E., Ak., M.Si. & Ratna Sari Dewi, S.E., S.Pd., M.Si. |
| Tahun Terbit | Januari 2023 |
| Ukuran | 15 x 22 |
Daftar Isi
KATA PENGANTAR v BAB 1 KONSEP DASAR AUDITING 1 A. Sejarah Pengauditan. ..................................................................................................1 B. Perspektif Pengauditan.............................................................................................3 C. Perbedaan Akuntansi-Auditing. ...............................................................................5 D. Hubungan Pelaporan Keuangan dengan Auditing . ..........................................11 E. Kebutuhan Audit. ......................................................................................................13 F. Macam Audit dan Auditor. ......................................................................................14 G. Konsep Profesi Akuntan Publik............................................................................18 BAB 2 LAPORAN AUDITOR INDEPENDEN 33 A. Laporan Auditor Independen. ................................................................................33 B. Pendapat Atau Opini Auditor Independen. .........................................................37 C. Elemen Laporan Auditor Independen. .................................................................42 BAB 3 BUKTI AUDIT DAN KERTAS KERJA 55 A. Pendahuluan. ..............................................................................................................55 B. Audit Top-Down dan Audit Bottom-Up. ..............................................................56 C. Keputusan Penting tentang Bukti Audit. ...........................................................58 D. Persuasivitas Bukti. .................................................................................................61 E. Sumber dan Jenis Bukti Audit. ..............................................................................67 F. Langkah Kerja Audit. .................................................................................................71 BAB 4 STANDAR AUDITING 93 A. Pendahuluan. ..............................................................................................................93 B. Perlunya Standar Auditing. ....................................................................................94 C. Perumusan Standar Auditing di Indonesia. .......................................................95 D. Proses Penetapan Standar Audit. ........................................................................97 E. Implementasi dan Aplikasi Standar Auditing. ..................................................98 F. Penerapan Standar Auditing. ..............................................................................110 G. Standar Atestasi. ....................................................................................................110 H. Keyakinan yang Disediakan oleh Audit. ............................................................114 I. Audit Internal. ..........................................................................................................114 J. Fraud Audit. ..............................................................................................................119 BAB 5 PENERIMAAN PERIKATAN AUDIT, PERENCANAAN AUDIT, DAN PROSEDUR ANALITIS 133 A. Pendahuluan. ............................................................................................................133 B. Perencanaan Audit. ................................................................................................152 C. Prosedur Analitis Audit. ........................................................................................160 BAB 6 STRUKTUR PENGENDALIAN INTERNAL DAN EVALUASINYA 173 A. Struktur Pengendalian Internal. ............173 B. Pemahaman Atas SPI dan Komponen Pengendalian Internal. ...................193 BAB 7 KONSEP MATERIALITAS 207 A. Materialitas. ...............................................................207 B. Risiko Audit. ........................................................217 C. Menilai Risiko Audit yang Dapat Diterima. ...............................233 DAFTAR PUSTAKA 243 PARA PENULIS 249
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