DOI: https://doi.org/10.9744/jak.2.1.pp.%209-20

KONSEP PENGAUDITAN DALAM LINGKUNGAN PENGELOHAN DATA AKUNTANSI TERKOMPUTERISASI

Yulius Jogi Christiawan

Abstract


Auditing concept pertaining to the assessment of control risk, control testing and substantive testing related to the collection of evidence. Used of Electronic Data Processing (EDP) into processing of accounting data has effects on controls and the audit trail. The independent auditor must evaluate these effects on the element of the control structure and must be aware of how EDP may change the audit trail. Additional controls that have been specified in response to the effects of EDP on the processing of accounting data include general and application control. Computer auditor, the computer and computer testing can play major roles in controls and substantive testing.


Abstract in Bahasa Indonesia :

Konsep pengauditan berkaitan dengan menilai resiko pengendalian, uji pengendalian dan pengujian substantif berkenaan dengan pengumpulan bukti guna mendukung pendapat auditor independen. Penggunaan Electronic Data Processing (EDP) dalam pemrosessan data akuntansi memiliki pengaruh terhadap pengendalian dan jejak audit. Auditor independen harus mengevaluasi pengaruh ini dalam kaitannya dengan struktur pengendalian dan menyadari bagaimana EDP mempengaruhi jejak Audit. Pengendalian tambahan yang seharusnya ada untuk merespon pengaruh penggunaan EDP dalam pemrosessan data akuntansi dikenal dengan Pengendalian Umum dan Pengendalian Aplikasi. Auditor komputer, komputer dan pengujian komputer memegang peranan penting dalam pengujian pengendalian dan pengujian substantif.

Kata kunci: pengauditan, pengendalian umum, pengendalian aplikasi, pengujian pengendalian, pengujian substantif.

Keywords


auditing, general control, application control, test of control, substantive test.

Full Text:

PDF


DOI: https://doi.org/10.9744/jak.2.1.pp.%209-20



Template for Preparing Article for JAK

The Journal is published by The Institute of Research & Community Outreach - Petra Christian University. It available online supported by Directorate General of Higher Education - Ministry of National Education - Republic of Indonesia.

©All right reserved 2018. Jurnal Akuntansi dan Keuangan, ISSN: 1411-0288, e-ISSN: 2338-8137

click tracking
View My Stats