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The Audit Board of Indonesia (Indonesian: Badan Pemeriksa Keuangan Republik Indonesia, lit. 'Financial Audit Board of the Republic of Indonesia') is a high state body in Indonesia which is responsible for evaluation of management and accountability of state finances conducted by the central government, local governments, Bank Indonesia, state-owned enterprises, the Public Service Board, and ...
Audit Risk and Materiality in Conducting an Audit full-text: December 1983 48: The Effects of Computer Processing on the Audit of Financial Statements full-text: July 1984 49: Letters for Underwriters full-text: September 1984 50: Reports on the Application of Accounting Principles full-text: July 1986 51
www.pajak.go.id The Directorate General of Taxes ( Indonesian : Direktorat Jenderal Pajak ; also known as DJP ) is an Indonesian government agency under Ministry of Finance which has the task of formulating and implementing taxation policies and technical standardization in the field of taxation .
The primary customer of internal audit activity is the entity charged with oversight of management's activities. This is typically the audit committee, a sub-committee of the board of directors. To provide hierarchical independence, most chief audit executives report to the chairperson of the audit committee as to the performance of his/her duties.
The first laws surrounding audit formed in England in the beginning of the nineteenth century and helped the financial sector in England prosper. To fully gain the trust of the public, the auditor profession would need to grow and standardize itself and establish organizations, becoming equally accountable across the country and the world. [17]
Stern declared bankruptcy in 1925. Ultramares sued Touche Niven for the amount of the Stern debt, declaring that a careful audit would have shown Stern to be insolvent. The audit was found to be negligent, but not fraudulent. The judge set this finding aside based on the doctrine of privity, which protects auditors from third party suits.
A scope limitation is a restriction on the applicability of an auditor's report that may arise from the inability to obtain sufficient appropriate evidence about a component in the financial statements. When all the audit procedures that are considered necessary, either by circumstances, engagement, or client limitation, the audit is limited in ...
In audit management, a desk audit or desk review is a document review of an organization's documents. [1] These reviews which do not require interviews or activity observation, can be conducted at a remote desk. [1] Desk audits are conducted ahead of more costly thorough onsite process audits and system audits. [1]