PRESENTATION GROUP TWO

(2)

RINA NOVI YANI

USRATUN ‘AINA

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 TYPES OF AUDIT

Operational Audit

Compliance Audit

Financial Statement
Audit
 Sukrisno Agus (2011) Audit
operational adalah
Pemeriksaan terhadap
kegiataan operasi, termasuk
kebijakan akuntansi dan
kebijakan operasional yang
An operational audit is a study of a telah ditentukan oleh
specifik unit of organisation for the
purpose of measuring its perfomance. manajemen.
Operational audits review all or part of
oraganisation’s operating prosedures to Dapat disimpulkan bahwa audit
evaluate effectiviness and efficiency of
the operation. (Hayes, Hans, & Philips, operasional adalah pemeriksaan
2014, p. 13) terhadap kegiatan operasional
suatu perusahaan dan efektivitas
operasional perusahaan tersebut.

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Definition complience audit
Menurut Sukrisno Agus (2011) Audit
kepatuhan adalah pemeriksaan
untuk mengetahui apakah
perusahaan klien sudah menaati
peraturan dari kebijakan yang
telah ditetapkan oleh pihak
internal dan eksternal perusahaan.
A compliance audit is a review of an
organisation’s prosedures to determine
whether the organisation is following
specific prosedures, rules or regulations
set out by some higher authority.
(Hayes, Hans and Philips, 2014, p.14).
Kesimpulan yang dapat diambil dari kedua
definisi tersebut bahwa audit kepatuhan
adalah pemeriksaan yang dilakukan untuk
mengetahui apakah perusahaan tersebut
telah menerapkan peraturan-peraturan
maupun kebijakan yang berlaku.
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 Audit of financial
statements examine
financial to determine if
Menurut Sukrisno Agus they give a true and fair
(2011), audit laporan view or fairly present the
keuangan adalah financial statements in
pemeriksaan untuk conformity with specified
menentukan apakah laporan criteria. (Hayes, Hans and
keuangan sudah disajikan Philips, 2014, p.13).
sesuai sak

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 Qualification Auditor

Private Auditor Government Auditor (menurut SPKN)

Expertise and technical training Sufficient professional skills

of the auditor
Auditor independence Has the ability, expertise and experience

Careful and thorough Has a professionally recognized certification

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 Different internal audit and
eksternal audit
No Keterangan Audit internal Audit eksternal
1. Audit objectives conduct an independent Give an opinion about the
assessment of the company's fairness of the financial
operational activities by statements of an organization
measuring and evaluating the
adequacy of controls as well
as the efficiency and
effectiveness of the company's
performance
2. User reports Directors and management Shareholders, prospective
investors.

3. Orientation Past, present and future View financial records in the

operational issues by making past period (historical)
improvements for the better
in the future

4. Qualification Berbagai disiplin ilmu dapat Sarjana akuntansi

menjadi anggota internal
audit.
5. Time Audit activities are carried Is periodik
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out continuously
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