MAKALAH AUDIT INTERNAL

PENENTUAN RISIKO
Disusunoleh :
1. Mohamad Rizal Aminudin (7211412010)
2. Noalinda Jona Frianty

(7211412022)

3. Ifatun Istiqomah

(7211412034)

4. Yanuar Dwi Purnomo

(7211412038)

5. Peregrine Ony Igewati

(7211412059)

6. Yomima Dorina Salamuk

(7211412189)

Akuntansi A 2012

FAKULTAS EKONOMI
UNIVERSITAS NEGERI SEMARANG
2014

DAFTAR ISI
HALAMAN JUDUL...............................................................................................

DAFTAR ISI...........................................................................................................

ii

BABI I PENDAHULUAN......................................................................................

1.

Latar Belakang....................................................................................

2.

Rumusan masalah...............................................................................

3.

Tujuan ................................................................................................

4.

Manfaat...............................................................................................

BAB II PEMBAHASAN........................................................................................

1.

Filosofi COSO....................................................................................

2.

Risiko audit dan komponen-komponennya pada audit

laporan keuangan.................................................................................

3.

Membuat rencana penentuan risiko.....................................................

18

4.

Manajemen Risiko..............................................................................

20

5.

Metode-metode analitis.......................................................................

22

6.

Sistem evaluasi risiko.........................................................................

31

7.

Kebutuhan akan beberapa perangkat...................................................

32

BAB IV PENUTUP................................................................................................

34

1.

Kesimpulan.........................................................................................

34

2.

Saran...................................................................................................

34

DAFTAR PUSTAKA..............................................................................................

35