Audit Bisnis

Yulius Jogi Cristiawan • Beta Benaja
Journal article Jurnal Akuntansi dan Keuangan Universitas Kristen Petra • November 1999 Indonesia


The purpose of financial audit is to give opinion that the financial statement present fairly, in all material respect, the financial position, the result of operation and cash flow in conformity with generally accepted accounting principles. In this case, the focus of financial audit is financial statement. A Independent Auditor do not consider that the financial statement is the reflections of company business transaction that result from accounting process. In the accounting process, the distorsion information could be happened in business transaction. For examples the finished good must be presented at historical cost at financial statement, but if, the competitor could sell with the lower price or there are any substitutes, its presentation must be adjusted. A financial statement could not present the information about the competitors. Hence the auditor must be understand all aspects of client business. A conceptual framework for understanding client business will be presented in this article.




Jurnal Akuntansi dan Keuangan Universitas Kristen Petra

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