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GAAS

Generally Accepted Accounting Standars

SPAP

Standar prinsip akuntan publik

Standar Audit

Standar umum, standar lapangan

Standar umum

1. Teknis 2. Profesional 3. Independensi

Standar Lapangan

1. Audit plan 2. Penguasaan internal control 3. Pengumpulan Bukti audit kuat

Asersi manajemen

Kewajaran penyajian lapkeu

Bukti audit

4pdkti


1. Peninjauan ulang


2.


3.


4.


5. Dokumentasi


6. Konfirmasi


7. Inquiry/wawancara

Tujuan asersi manajeman

1. Eksistensi dan


2. Kelengkapan


3. Penilaian dan alokasi

Pernyataan auditor

1. Unqualified


2. Qualifed


3. Disclaimer


4. Accept for

Unqualified

Wajar tanpa pengecualian

Qualified

Wajar dengan pengecualian

Disclaimer

Tidak bersedia memberikan pendapat apapun

Accept for

Pernyataan audit yg sebagian dibuat oleh auditor lain

X

Xx