AUDITING: Teori dan Konsep

Penulis

Prof. Dr. Dwi Hariyanti,S.E., M.M., Akt, CA. , Prof. Dr. Jaelani La Masodinda, S.E., M.M., Tri Retno Hariyati, S.E., M.S.A. & Wa Asrida, S.E., M.Si.

Kata Kunci:

Auditing, prinsip-prinsip dasar audit, audit

Sinopsis

Buku Auditing: Konsep dan Teori disusun sebagai referensi komprehensif untuk memahami landasan konseptual dan teoretis dalam dunia audit, baik dalam konteks sektor swasta maupun sektor publik. Buku ini mengupas secara sistematis prinsip-prinsip dasar audit, tujuan dan fungsi audit, jenis-jenis audit, serta evolusi teori-teori audit yang menjadi fondasi praktik profesional di era modern.

Di tengah dinamika globalisasi dan perkembangan teknologi informasi, profesi audit dituntut untuk tidak hanya memastikan kewajaran laporan keuangan, tetapi juga memberikan nilai tambah melalui audit keberlanjutan, audit berbasis risiko, dan audit berbasis data. Buku ini menghadirkan pembahasan mendalam mengenai teori-teori audit klasik seperti Agency Theory, Signaling Theory, dan Expectation Gap Theory, serta pendekatan baru seperti Audit 4.0 dan ESG Auditing yang relevan dengan isu kontemporer.

Setiap bab dalam buku ini dilengkapi dengan studi kasus, contoh soal, serta referensi dari jurnal internasional terkini (Scopus indexed) guna memberikan pemahaman akademik yang kuat sekaligus aplikatif. Selain itu, pembahasan mengenai standar audit internasional (ISA), kerangka pengendalian internal (COSO), dan prosedur audit sesuai praktik profesional menjadi bagian integral dari buku ini.

Buku ini dirancang untuk menjadi pegangan utama dalam perkuliahan auditing serta referensi profesional dalam memahami tantangan audit di era tata kelola modern yang menuntut integritas, transparansi, dan akuntabilitas.

Bab

  • KATA PENGANTAR
  • DAFTAR ISI
  • BAB 1 PENDAHULUAN
  • BAB 2 LANDASAN TEORI AUDITING
  • BAB 3 STANDAR AUDIT DAN PROFESI AUDITOR
  • BAB 4 PERENCANAAN AUDIT BERBASIS TEORI RISIKO
  • BAB 5 PENGENDALIAN INTERNAL DAN RISIKO PENGENDALIAN
  • BAB 6 KONSEP BUKTI AUDIT DAN PROSEDUR AUDIT
  • BAB 7 PENDEKATAN KONSEPTUAL AUDIT PADA TRANSAKSI DAN AKUN
  • BAB 8 KONSEP OPINI AUDIT DAN LAPORAN AUDIT
  • BAB 9 TEORI DALAM AUDIT KHUSUS DAN KONTEKSTUAL
  • TENTANG PENULIS

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Referensi

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Auditing: Teori dan Konsep

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6 Agustus 2025
Hak Cipta (c) 2025 Prof. Dr. Dwi Hariyanti,S.E., M.M., Akt, CA. , Prof. Dr. Jaelani La Masodinda, S.E., M.M., Tri Retno Hariyati, S.E., M.S.A. & Wa Asrida, S.E., M.Si. (Author)

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AUDITING: Teori dan Konsep. (2025). Penerbit KBM Indonesia. https://librarypenerbitkbm.science/index.php/buku/catalog/book/437