Lubis, Rahmat Hidayat Primary Author Dewi, Ratna sari Additional Author mixed material bibliography Jakarta Kencana 2023 1 Indonesia

Buku

viii, 250 hlm; 22 cm 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 Rahmat Hidayat Lubis, Ratna Sari Dewi 657.45 9786232183315 Perpustakaan UIN Sunan Kudus Online Public Access Catalog 657.45 LUB p 24TD554505.1 Perpustakaan Pusat 24SR554505.2 Perpustakaan Pusat 24SR554505.3 Perpustakaan Pusat 24SR554505.4 Perpustakaan Pusat 24SR554505.5 Perpustakaan Pusat 9c35533598fe2f4689529688ba35cf694650a197.jpg 554505 2024-07-05 14:36:36 2024-07-31 10:18:58 machine generated