Daftar Isi

KATA PENGANTAR v

BAB 1 KONSEP DASAR AUDITING 1
A. Sejarah Pengauditan. ..................................................................................................1
B. Perspektif Pengauditan.............................................................................................3
C. Perbedaan Akuntansi-Auditing. ...............................................................................5
D. Hubungan Pelaporan Keuangan dengan Auditing . ..........................................11
E. Kebutuhan Audit. ......................................................................................................13
F. Macam Audit dan Auditor. ......................................................................................14
G. Konsep Profesi Akuntan Publik............................................................................18

BAB 2 LAPORAN AUDITOR INDEPENDEN 33
A. Laporan Auditor Independen. ................................................................................33
B. Pendapat Atau Opini Auditor Independen. .........................................................37
C. Elemen Laporan Auditor Independen. .................................................................42

BAB 3 BUKTI AUDIT DAN KERTAS KERJA 55
A. Pendahuluan. ..............................................................................................................55
B. Audit Top-Down dan Audit Bottom-Up. ..............................................................56
C. Keputusan Penting tentang Bukti Audit. ...........................................................58
D. Persuasivitas Bukti. .................................................................................................61
E. Sumber dan Jenis Bukti Audit. ..............................................................................67
F. Langkah Kerja Audit. .................................................................................................71

BAB 4 STANDAR AUDITING 93
A. Pendahuluan. ..............................................................................................................93
B. Perlunya Standar Auditing. ....................................................................................94
C. Perumusan Standar Auditing di Indonesia. .......................................................95
D. Proses Penetapan Standar Audit. ........................................................................97
E. Implementasi dan Aplikasi Standar Auditing. ..................................................98
F. Penerapan Standar Auditing. ..............................................................................110
G. Standar Atestasi. ....................................................................................................110
H. Keyakinan yang Disediakan oleh Audit. ............................................................114
I. Audit Internal. ..........................................................................................................114
J. Fraud Audit. ..............................................................................................................119

BAB 5 PENERIMAAN PERIKATAN AUDIT, PERENCANAAN AUDIT, DAN PROSEDUR ANALITIS 133
A. Pendahuluan. ............................................................................................................133
B. Perencanaan Audit. ................................................................................................152
C. Prosedur Analitis Audit. ........................................................................................160

BAB 6 STRUKTUR PENGENDALIAN INTERNAL DAN EVALUASINYA 173
A. Struktur Pengendalian Internal. ............173
B. Pemahaman Atas SPI dan Komponen Pengendalian Internal. ...................193

BAB 7 KONSEP MATERIALITAS 207
A. Materialitas. ...............................................................207
B. Risiko Audit. ........................................................217
C. Menilai Risiko Audit yang Dapat Diterima. ...............................233
DAFTAR PUSTAKA 243
PARA PENULIS 249