KONSEP PENGAUDITAN DALAM LINGKUNGAN PENGELOHAN DATA AKUNTANSI TERKOMPUTERISASI
:
https://doi.org/10.9744/jak.2.1.pp.%209-20Keywords:
auditing, general control, application control, test of control, substantive test.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.Downloads
Published
2004-06-14
How to Cite
Christiawan, Y. J. (2004). KONSEP PENGAUDITAN DALAM LINGKUNGAN PENGELOHAN DATA AKUNTANSI TERKOMPUTERISASI. Jurnal Akuntansi Dan Keuangan, 2(1), pp. 9-20. https://doi.org/10.9744/jak.2.1.pp. 9-20
Issue
Section
Articles
License
Authors who publish with this journal agree to the following terms:
- Authors retain the copyright and publishing right, and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) followingthe publication of the article, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).<a href="http://creativecommons.org/lice