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The first text based upon International Standards on Auditing (ISAs), this fully revised and updated third edition presents a structured approach to auditing principles using ISAs as its basis. The International Standards on Auditing are now widely regarded as the global benchmark for auditing standards. This book describes the development and practical use of all ISAs, as well as signi…
Pengauditan tidak seperti akuntansi keuangan atau akuntansi manajerial. Akuntansi adalah sistem, yang mana representasl objektif atas realita akan dicatat dan diikhtisarkan. Pengauditan merupakan serangkaian prosedur dan teknik yang mana representasi tersebut disepakati berdasarkan kriteria-kriteria tertentu. Apabila akuntansi berupaya untuk mencatat, mengategorikan,dan kemudian mengikhtisarkan…