
A.
Pengertian
Auditing
Menurut Arens and Beaslev (2003): Auditing is the accumulation and evaluation of
evidence about information to determine and report on the degree of
correspondence between the information and established criteria. Auditing
should be done by a competent, independent person
Menurut William C. Boynton, Raymon N.Johson dan
Welter G.Kell yang diterjemahkan oleh Budi S.I (2003:5), memberikan...