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"Provides students on both undergraduate and professional courses in accounting with an introduction to the principles and practice of auditing. Incorporating relevant aspects of the global financial crisis, this title offers an approach, including helpful margin notes and numerous self-assessment questions. Read l"

"Summary:Updated to include the changes in international accounting, auditing and financial reporting standards, this edition features new questions from some of the most prominent exam boards including ACCA, IACEW and CAI and a new emphasis on corporate governance and responsibilit"

"ABSTRAKAuditor bertugas untuk memberikan opini yang ditujukan kepada pengguna eksternal yangdapat mempengaruhi keputusan pemangku kepentingan setiap perusahaan. Dalam membentukopini, Auditor harus melakukan uji resiko dalam segi kontrol, inheren, dan risiko Audit yangdapat diterima dari setiap perusahaan. Hal ini dapat menguraki resiko untuk Auditor darimembuat kesalahan dalam beropini dan bebas dari segala tuntutan yang dibuat oleh pemangkukepentingan.

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ABSTRACTThe auditor is tasked with providing opinions directed at external users that can influence thestakeholder decisions of each company. In forming an opinion, the Auditor must assess the riskin terms of control, inherent, and the acceptable audit risk of the company to be audited. Thiscan reduce the risk for the Auditor from making mistakes in providing opinion and free fromany dispute made by stakeholders."

"Laporan magang ini membahas tentang perlakuan akuntansi dan audit pada akun persediaan PT. RRD yang berupa properti. Selain itu juga akan dilihat pula bagaimana perusahaan mengklasifikasikan jenis jenis properti yang saat ini berdiri di superblok miliknya. Kegiatan audit yang dilakukan oleh KAP XYZ juga menjadi perhatian dalam laporan magang kali ini, dimana akan difokuskan terhadap prosedur audit untuk akun persediaan perusahaan yang bernilai sangat material. Kesimpulan dari laporan magang ini adalah kebijakan akuntansi atas pencatatan persediaan yang diterapkan oleh PT. RRD secara keseluruhan belum begitu baik, dan terdapat banyak kesalahan klasifikasi yang dilakukan oleh PT. RRD. Prosedur audit yang dilakukan oleh auditor juga sudah efektif untuk menguji kewajaran akun persediaan perusahaan, meskipun terdapat beberapa komponen audit objective yang masih belum tercapai dari prosedur yang dilakukan oleh auditor.

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This internship report discusses about the accounting treatment and auditing in PT. RRD’s inventories in the form of property. Beside that, It will also show how PT. RRD classified the types of properties that are currently standing in its superblock. Audit activities undertaken by the KAP XYZ is also a concern in this internship report, which will focus on audit procedures for the company's inventory account which is a very valuable material. Conclusions of this internship report are that the accounting policies which are applied on the inventories by PT. RRD is in overall not so well, and there are many classification errors made by PT. RRD. Audit procedures performed by the auditor had been effective enough to test the genuineness of the company's inventory account, although there were some components of the audit objectives which had not yet been achieved thru procedures performed by the auditor."

"Laporan magang ini membahas mengenai proses audit yang dilakukan oleh KAP Langit Senja terhadap akun pendapatan PT NAVE untuk periode yang berakhir pada tanggal 31 Desember 2012. Secara lebih rinci, dibahas mengenai kebijakan akuntansi, prosedur audit, temuan audit, serta analisis atas pendapatan PT NAVE dan proses audit KAP Langit Senja. Berdasarkan hasil proses audit, dijelaskan bahwa kebijakan akuntansi atas pendapatan PT NAVE telah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) yang berlaku, serta prosedur audit yang dijalankan tim audit KAP atas pendapatan PT NAVE telah sesuai dengan teori dan standar yang berlaku.

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The report is aimed to explain the KAP Langit Senja?s audit process of revenue of PT NAVE for the period ended December 31st, 2012. Furthermore, the report discusses the accounting policies, audit procedures, audit findings as well as analysis of revenue of PT NAVE and the audit process of KAP Langit Senja. Based on the result of the audit process, the revenue policies of PT NAVE have complied with the Indonesian Financial Accounting Standards (PSAK). In addition, the audit procedures, which are applied by the public accountant firm, have complied with the theory and the standards which prevail."

"Penelitian ini menganalisis pengaruh karakteristik dewan komisaris dan komite audit terhadap kualitas audit di Indonesia. Penelitian ini merupakan penelitian kuantitatif metode studi empiris dengan data sekunder. Sampel yang digunakan dalam penelitian ini bersifat strongly balanced, sebanyak 805 firm year. Sampel tersebut merupakan data perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2016-2020, kecuali sektor keuangan. Proksi pengukuran kualitas audit dalam penelitian ini adalah akrual diskresioner, yang diukur dengan modified Jones model (Dechow et al., 1995). Hasil penelitian ini menunjukkan bahwa keahlian hukum komite audit berpengaruh positif signifikan terhadap kualitas audit. Penelitian ini juga menemukan bahwa ukuran dewan komisaris, gender dewan komisaris, independensi dewan komisaris, keahlian industri komite audit, dan gender komite audit tidak berpengaruh signifikan terhadap kualitas audit. Studi ini memiliki beberapa implikasi, terutama bagi regulator di Indonesia sebagai bahan pertimbangan bagi reformasi kebijakan di masa yang akan datang.

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This study analyzes the effect of the characteristics of commissioners and audit committees on audit quality in Indonesia. This research is a quantitative research with empirical study method with secondary data. The sample used in this study is strongly balanced, amounting to 805 firm years. The sample is data from companies listed on the Indonesia Stock Exchange in 2016-2020, excluding financial sector. The proxy for measuring audit quality in this study is discretionary accruals, as measured by the modified Jones model (Dechow et al., 1995). The results of this study indicate that the legal expertise of the audit committee has a significant positive effect on audit quality. This study also found that the size of the board of commissioners, the gender of the board of commissioners, the independence of the board of commissioners, the industry expertise of the audit committee, and the gender of the audit committee have no significant effect on audit quality.This study has several implications, especially for regulators in Indonesia as a consideration for future policy reforms."