Kas
Persediaan
SIKLUS PENDAPATAN
TRANSAKSI
DEBET KREDIT
PENDAPATAN
Piutang Usaha Penjualan
Penjualan Kredit
Harga Pokok Penjualan Persediaan
Kas
Penerimaan Kas Piutang Usaha
Potongan Penjualan
Retur Penjualan dan Retur Penjualan dan
Piutang Usaha
Potongan Lain Potongan Lain
Pencadangan Kerugian Cadangan Kerugian
Kerugian Piutang
Piutang Piutang
Cadangan Kerugian
Penghapusan Piutang Piutang Usaha
Piutang
SIKLUS PENGELUARAN
Aset Tetap
Aset Lain-lain
Beban
REKENING
SIKLUS TRANSAKSI DEBET KREDIT
BUKU BESAR
PRODUKSI PEMBAYARAN
SIKLUS INVESTASI & PENDANAAN
SPAP
4
types
Audit of
Audit process Audit opinion report audit
report
Support by
working
papers
Standar auditing (definisi)
AICPA di Amerika
IAPI di Indonesia
International Standards
on Auditing (ISA)
International Standards
on Auditing (ISA)
Organisasi profesi akuntan
dunia
IFAC
( International Federation of Accountants )
Organisasi profesi akuntan dunia
The IAPC
( International Auditing Practice Committee )
Bekerja membangun harmonisasi
suatu standar akuntansi dan auditing yang
seragam di seluruh dunia.
IS FRAMEWORK FOR ASSURANCE ENGAGEMENTS
AND RELATED SERVICES
Objective
To provide Firms with reasonable assurance that:
1.The firm and its personnel comply with professional standards
and applicable legal and regulatory requirements; and
2.Reports issued by the firm or engagement partners are
appropriate in the circumstances.
INTERNATIONAL STANDARDS ON QUALITY
CONTROL (ISQCS)
Human Resources
Engagement Performance
Monitoring
INTERNATIONAL STANDARDS ON
AUDITING (ISAS)
2000 - 2699
4000 - 4699
Any Questions?