DAFTAR ISI

KATA PENGANTAR ................................................................................................................i

DAFTAR ISI............................................................................................................................. ii

BAB I PENDAHULUAN .......................................................................................................... 1

1.1Latar Belakang ....................................................................................................................... 1

1.2 Rumusan Masalah ................................................................................................................. 1

1.3 Tujuan Penulisan ................................................................................................................... 1

1.4 Manfaat Penulisan ................................................................................................................. 2

BAB II PEMBAHASAN .......................................................................................................... 3

2.1 Pengertian Persediaan ........................................................................................................... 3

2.2 Tujuan Pemeriksaan (Audit Objectives) Persediaan............................................................. 4

2.3 Prosedur Pemeriksaan (Yang Disarankan) Atas Persediaan ................................................. 8

2.4 Penjelasan Prosedur Audit ................................................................................................. 10

BAB III PENUTUP ................................................................................................................. 12

3.1 Kesimpulan ......................................................................................................................... 12

3.2 Saran ................................................................................................................................... 12

DAFTAR PUSTAKA

ii
 DAFTAR PUSTAKA

Karo, R. (2011, September 11). Tugas Makalah Audit II. Dipetik Januari 05, 2016, dari
http://vidhevs.blogspot.co.id/2011/09/tugas-makalah-audit-ii.html

Munarasli, Z. (2013, Desember). Audit Atas Siklus Persediaan dan Pergudangan - Kelompok
4. Dipetik Januari 05, 2016, dari http://zaitulmunarasli.blogspot.co.id/2013/12/audit-
atas-siklus-persediaan-pergudangan.html

Sulaiman, A. (2015, September 18). Makalah Audit Persediaan - Kelompok 6. Dipetik

Januari 2016, 05, dari http://agussulaiman16.blogspot.co.id/2015/09/makalah-audit-
persediaan.html

Zetsu. (2010, Oktober). Audit Persediaan. Dipetik Januari 05, 2016, dari
http://zetzu.blogspot.co.id/2010/10/audit-persediaan.html