AUDITING AND ACCOUNTANT

Auditing according ASOBAC is a systematic process to collect and evaluate evidence objectively about assertions-assertions about economic actions and events to determine the level of compatibility between assertions-assertions with predetermined criteria and pass the results to interested users. In addition there are several other definitions of the audit. Type / classification audit basically there are 3 that financial statement audits, compliance audits, and operational audits. In addition there are several types / classification audit of view of the other side. Discussed in this book is a financial statement audit or audit of financial statements Basically there are 3 types of auditors that internal auditors, government auditors, and independent auditors / public accountant. Audit of financial statements is more associated with the independent auditor. Public accountant has been regarded as a profession because it has met the requirements / characteristics of a profession. The development of the public accounting profession has started from pre industrial revolution. Public accountant acting through Public Accounting Firm (KAP), which is usually a hierarchy of staff partner, manager, senior accountant and junior accountant (assistant). There is a miraculous kind of services rendered an accounting firm, both attestation services as well as non-attestation services. Attestation services that generally exist in KAP include audit, inspection, review, and audit procedures to be mutually agreed. While the non-attest services may include tax and management consulting. In the public accounting profession recognized the Public Accountants Professional Standards which consists of 6 standard, namely Auditing Standards, Attestation Standards, Standards of Accounting and Review Services, Consulting Services Standards, Quality Control Standards and Ethics Rules Compartment Public Accountants.