Dipikir2 jd auditor kok ribet banget sih.. harus tau ini harus tau itu.. auditor harus tau everything about both accounting and auditing jg... HAHA... kalo jd accountant, ga seribet itu ah.. accountant cuma perlu tau principles of accounting, record transactions, taro di income statements ato statement of financial statements, etc... sedangkan auditing itu harus punya basic accounting sama harus experience dibidang accounting dlu. Terlebih dari itu, auditor harus org yg independence and competence. Kalo mau jd auditor, harus memenuhi banyak criteria dan bakal kena sue kalo ada apa2 dgn material misstatement in the financial statement due to errors especially frauds. Kan employee kadang2 sengaja (ada intention or opportunities) utk melakukan frauds such as fraudulent financial reporting and misappropriation of assets. Trus kalo ada error or frauds, the auditor has to gather evidence related to the case. Ga sembarangan jg auditor gather evidence. The evidence must be appropriate and sufficient.
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