Audit... audit... audit

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.

understanding the entity's background adalah salah satu tugas auditor jg. Dia harus tau history of the company, dmn weakness of internal control, how to improve the internal control, etc. 

itu masih auditor yg buat public company yg manual system (not automated). yg automated beda cerita lg. blm tentu kalo pake computer gitu bisa lesser frauds and errors. kadang2 kan system bisa ada risks such as the authorization (harus pake password kalo ga bisa ke access ke org laen), loss of data, employee jg harus yg udh ngerti system computer... harus ada back up files nya jg... and many more :)

in providing the services, auditors are responsible to perform reasonable assurances in conducting the financial reporting. 

*i write this because i'm pouring out what i've learned in auditing.... ^^