17
2.4 Audit La poran Keuangan
Definisi aud it
lap oran keu an gan
(Arens, 2003, p 4):
“Audit
of
historica l financia l
statements
is
a
form
of
attestation
service
in
which
the
auditor
issues
a
written
report
expressing an opinion about wh ether the financia l statements are in material conformity
with
generally
accep ted
accounting
principles”.
Arens
meny atakan
bahwa
definisi
ini
meman g men genai “audit [as
attesta tion] for the historical financia l statements ”.
Batasan p engertian tersebut
selar as den gan def inisi
d
ari
AAA (The
American
Accounting
Association)
Committee
on BasicAud iting
Con cepts
tentang
audit
lap oran
keuan gan ( audit sebagai atestasi terhadap asersi
manajemen p erusahaan) seb agai berikut
:
“Auditing
is
a
process
by
which
of
competent,
independent
person
accumulates
and
evaluates
evidence abou t quantifiable information related to a specific economic en tity
for the purpose of determining and reporting on the degree of correspondence between
the quantifiable information and established criteria ”.
Pada bagian
lain, def inisi aud it ( audit
lap oran keu an gan, gen eral financia l audit)
dari
The American
Accoun ting Associa tin Committee on Basic
Auditing Concep ts
y
ang
men gandun g p emahaman
y
ang lebih
lu as, adalah
:
“A Systematic process
of objectively
obtaining
and
evaluation
evidence regarding
assertions
the degree of correspondence
between those
assertion and estab lished criteria and communicating th e
results to
interested user ”.
Dari
uraian di atas
dap at
disimp ulkan bahwa audit
lap oran keuangan
adalah
suatu
p
roses
p
emeriksaan
oleh
or an g-oran g
y
ang
mamp u
komp eten
dan
indep ende,
dengan
men ghimp un dan
men gevaluasi bukti-bukti dan keterangan
y
ang terukur suatu kesatuan
ekonomi, d en gan
tujuan
untuk
memp ertimbangk an dan
melap orkan tin gkat
kesesuaian
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