10
tersebut dengan kriteria-kriteria yang telah ditetapkan dilakukan oleh orang yang
kompeten dan independen.
2.2.
Jenis-Jenis Auditing
Jenis-jenis auditing
menurut Boynton, William C., and Johnson
dalam
bukunya
(Modern Auditing: Assurance Services and
the Integrity of Financial
Reporting (2006:8) menyatakan dalam pelaksanaannya audit dibedakan menjadi tiga
jenis yaitu:
1.
Financial Statement Audit
A financial statement audit involves obtaining and evaluating evidence about an
entity’s presentation of its financial position, result of operations, and cash flows
for the purpose of expressing an opinion on whether they are presented fairly in
conformity with established criteria-usually generally accepted accounting
principles (GAAP).
2.
Operational Audit
An operational audit involves obtaining and evaluating evidence about the
efficiency and effectiveness of an entity’s operating activities in relation to
specified objectives.
3.
Compliance Audit
A compliance audit involves obtaining and evaluating evidence to determine
whether certain financial or operating activites of an entity conform to specified
conditions, rules, or regulations.
2.3.
Pengendalian Internal
2.3.1
Pengertian Pengendalian Internal
Menurut Boynton, W.C., Johnson, R.N., (2006) dalam laporan Committee of
Sponsoring Organizations
(COSO) dari Tradeway Commission
yaitu suatu inisiatif
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