Resume

Auditing
Arens Loebecke

2011
 DAFTAR ISI

Auditing Tujuan Sekilas 1

Laporan Audit 3
Etika Profesi 6
Kewajiban Hukum 8
Audit Responsibilities and Objectives 10
Audit Evidence 11
Audit Planning and Documentation 12
Materiality and Risk 14
Study of Client’s Internal Control and Assessment of Control Risk 15
Overall Audit Plan and Audit Program 17
Audit of The Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions 19
Audit Sampling for Tests of Controls and Substantive Tests of Transactions 21
Completing The Tests in The Sales and Collection Cycle: Accounts Receivable 23
Audit Sampling for Tests of Details of Balance 24
Auditing Complex EDP Systems 25
Audit of The Payroll and Personnel Cycle 28
Audit of The Acquisition and Payment Cycle 29
The Acquisition and Payment Cycle: Verification of Selected Accounts 31
Audit of Inventory and Warehousing Cycle 32
Audit of The Capital Acquisition and Repayment Cycle 35
Audit of Cash Balances 38
Completing The Audit 40
Other Audit, Attestation Services, and Compilation Engagements Review and Compilation Services 42
Internal and Governmental Financial Auditing and Operational Auditing 44