A systematic process is a series of steps or procedures are logical, structured, and organized. SPAP is a professional guidelines relating to the audit process in Indonesia.
Obtaining and objectively evaluate the evidence base examining means asersi and evaluate the results of the investigation impartially and prejudice, either for or against individuals (or entities) that make it asersi.
Asersi about activities and events that represent the economy created by the individual or entity. This is the subject Asersi auditing subject. This is Asersi presentation and management of information conducted by management, of financial information, internal controls, and the tax notice.
Degree of conformity refers to the proximity of where asersi can be identified and compared with predetermined criteria. The expression of this correspondence may take the form of quantity, such as the amount of petty cash shortfalls, or may also form a qualitative, such as the fairness (or validity) of financial reporting.
Predetermined criteria are standards that are used as a basis for assessing asersi or statements. Criteria may include specific regulations made by the legislative bodies, budget or other performance measures determined by management, PABU.
Submitting the results obtained through a written report showing the degree of correspondence between asersi and criteria that have been defined. Submission of this result could increase or decrease the degree of confidence in the financial information of the user asersi made by the audited party.
The parties concerned are those who use (or rely on) the findings of the auditor. In a business environment, they are the shareholders, management, creditors, government offices, and the wider community.
The difference between audit and accounting records:
- Accounting purposes under
The end goal is the communication of accounting data relevant & reliable so it can be useful for decision makers. Thus, accounting is a creative process. The employees of entities involved in this accounting process, while the final responsibility for financial reports lies in the management of the entity.
- Viewed from the process accounting records
Includes accounting activities and transactions to identify evidence that could affect the entity. Once identified, the evidence of these transactions is measured, dicata, categorized, and made an overview of akuntnsi records. The results of this process is the preparation and distribution of financial statements in accordance with PABU (GAAP).
- Audit according to the purpose
The main purpose of financial audit is not to create new information, but to increase the reliability of financial statements have been prepared by management. Audit of financial statements is the responsibility of auditors.
- Viewed from the audit process
Financial audit process typically consists of an attempt to understand the business and industry clients as well as obtaining and evaluating evidence relating to the management of financial reporting, allowing auditors to examine whether in fact these financial statements have been presenting entity's financial position, results of operations and cash flows fairly in accordance with GAAP (PABU). Auditors are responsible for compliance with auditing standards generally accepted-SABU (Generally Accepted Auditing Standards) in gathering and evaluating evidence, and in published reports containing the auditor's conclusions expressed in the form of opinion or an opinion on these financial statements. So in addition to the audit based on PABU also guided by SABU (Generally Accepted Auditing Standards).
More brief accounting is the recording of historical data of financial economics in the form of an entity's financial statements under audit is PABU whereas a systematic process to drill down from an entity's financial statements until the transaction evidence of economic events entity to express an opinion on these financial statements have been made by SABU based management that such financial statements have been prepared in accordance PABU.