Audit is generally divided into three groups, namely: audit reports
finance, audit compliance, and operational audits.
1) Audit of financial reports (financial statement audit). Financial statement audit is an audit conducted by external auditors on the financial statements his client to give an opinion whether the financial statements prepared in accordance with the criteria that have been specified. Audit results and then distributed to parties outside the company as creditors, shareholders, and tax services office.
2) compliance audit (compliance audit). This audit aims to determine whether that is checked in accordance with the conditions, regulations, and specific laws. These criteria set out in the audit of compliance comes from different sources. For example it may stem from management in the form of internal control procedures. Compliance audit is usually called the internal audit function, because by company officials.
3) Operational audit (operational audits). Operational audit is a systematic review of the organization operating in conjunction with a specific purpose. Within the operational audit, the auditor is expected to make observations of an objective and comprehensive analysis of the operations are specified. The purpose of the operational audit is to:
1). Assessing the performance, the performance compared to the policies, standards and targets set by management,
2). Identifying opportunities and,
3). Provide recommendations for improvement or further action. The parties may ask does the operational audit is a management and third parties. Audit results
outsourced operations requesting the implementation of audit
finance, audit compliance, and operational audits.
1) Audit of financial reports (financial statement audit). Financial statement audit is an audit conducted by external auditors on the financial statements his client to give an opinion whether the financial statements prepared in accordance with the criteria that have been specified. Audit results and then distributed to parties outside the company as creditors, shareholders, and tax services office.
2) compliance audit (compliance audit). This audit aims to determine whether that is checked in accordance with the conditions, regulations, and specific laws. These criteria set out in the audit of compliance comes from different sources. For example it may stem from management in the form of internal control procedures. Compliance audit is usually called the internal audit function, because by company officials.
3) Operational audit (operational audits). Operational audit is a systematic review of the organization operating in conjunction with a specific purpose. Within the operational audit, the auditor is expected to make observations of an objective and comprehensive analysis of the operations are specified. The purpose of the operational audit is to:
1). Assessing the performance, the performance compared to the policies, standards and targets set by management,
2). Identifying opportunities and,
3). Provide recommendations for improvement or further action. The parties may ask does the operational audit is a management and third parties. Audit results
outsourced operations requesting the implementation of audit
0 komentar:
Posting Komentar