Jawaban UTS Auditing1 08 09
JAWABAN SOAL UTS
AUDITING 1
2008-2009
SOAL 1
a. Jawab:
Assurance Service : pelayanan atau jasa professional independen yang dapat meningkatkan kualitas informasi bagi para pembuat keputusan.
Non Assurance Service : accounting and bookkeeping services, tax services, management consulting services
Jasa Atestasi : salah satu jenis jasa assurance yang disediakan oleh kantor akuntan publik, dimana akuntan public (CPA) akan menerbitkan laporan tertulis yg isinya antara lain berupa suatu kesimpulan tentang keterpercayaan atas asersi (pernyataan yg menyebutkan sesuatu itu benar) yg dibuat oleh pihak lain.
The relationship among audit services, attestation services, and assurance services is reflected in Figure 1-3 on page 13 of the text. An assurance service is an independent professional service to improve the quality of information for decision makers. An attestation service is a form of assurance service in which the CPA firm issues a report about the reliability of an assertion that is the responsibility of another party. Audit services are a form of attestation service in which the auditor expresses a written conclusion about the degree of correspondence between information and established criteria.
The most common form of audit service is an audit of historical financial statements, in which the auditor expresses a conclusion as to whether the financial statements are presented in conformity with generally accepted accounting principles. An example of an attestation service is a report on the effectiveness of an entity’s internal control over financial reporting. There are many possible forms of assurance services, including services related to business performance measurement, health care performance, and information system reliability.
b. Jawab:
Standards of field work
Concern evidence accumulation and other activities during the actual conduct of the audit.
Adequate planning and supervision
Understand the entity and its environment, including internal control
AUDITING 1
2008-2009
SOAL 1
a. Jawab:
Assurance Service : pelayanan atau jasa professional independen yang dapat meningkatkan kualitas informasi bagi para pembuat keputusan.
Non Assurance Service : accounting and bookkeeping services, tax services, management consulting services
Jasa Atestasi : salah satu jenis jasa assurance yang disediakan oleh kantor akuntan publik, dimana akuntan public (CPA) akan menerbitkan laporan tertulis yg isinya antara lain berupa suatu kesimpulan tentang keterpercayaan atas asersi (pernyataan yg menyebutkan sesuatu itu benar) yg dibuat oleh pihak lain.
The relationship among audit services, attestation services, and assurance services is reflected in Figure 1-3 on page 13 of the text. An assurance service is an independent professional service to improve the quality of information for decision makers. An attestation service is a form of assurance service in which the CPA firm issues a report about the reliability of an assertion that is the responsibility of another party. Audit services are a form of attestation service in which the auditor expresses a written conclusion about the degree of correspondence between information and established criteria.
The most common form of audit service is an audit of historical financial statements, in which the auditor expresses a conclusion as to whether the financial statements are presented in conformity with generally accepted accounting principles. An example of an attestation service is a report on the effectiveness of an entity’s internal control over financial reporting. There are many possible forms of assurance services, including services related to business performance measurement, health care performance, and information system reliability.
b. Jawab:
Standards of field work
Concern evidence accumulation and other activities during the actual conduct of the audit.
Adequate planning and supervision
Understand the entity and its environment, including internal control