PERTIMBANGAN AUDITOR DALAM MENGUMPULKAN BUKTl AUDIT TERHADAP PENDAPAT WAJAR TANPA PENGECUALIAN
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Date
2009-09
Journal Title
Journal ISSN
Volume Title
Publisher
Jurnal Bisnis Manajemen dan Ekonomi, Universitas Widyatama
Abstract
Audit evidence has a significant influence on the activities of the audit because the audit
evidence was used as the basis for the auditor to issue a fairness opinion on the audited
financial statements. In gathering audit evidence the auditor to consider many factors,
including the factor of cost, time, data provider, the effectiveness of internal control, own
knowledge gained auditor and qualifications of data providers. Unqualified opinion can be
issued when the financial statements were presented with a complete, general standards
met by the auditor, the materials are adequate and sufficient evidence has been collected,
there are things that need explanation of the language and the financial statements have
been prepared in accordance with general accepted accounting principles
Description
Keywords
Auditor, Bukti audit, Pendapat Wajar Tanpa Pengecualian