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Auditing is the process of accumulation and evaluation of evidence conducted by an independent auditor that can be computed by a particular economic unit with the purpose of stated an opinion on the fairness in all material respects, the financial position and results of operations and cash flows in accordance with the principles generally accepted accounting principles and implemented consistently.



1. Audit of Financial Statements (Financial Auditing)
It is the examination of the financial statements to determine whether the overall financial statements, after verifying the information that can be calculated and expressed in accordance with certain criteria that have been established (assertions).

2. Audit Compliance
Examination was performed to determine whether the auditee (parties under investigation) to implement the provisions (assertions) are set by the authorities for it.

3. Operational Audit (Operational / Management Auditing)

It is an activity of a review of the operation of a unit or part of a company or organization to carry out the procedure and method of operation for the purpose of evaluation of efficiency and effectiveness.

The results of the operational audit are recommendations to management to improve business operations. Audit compliance and operational audits included in the attestation services aimed at providing confidence (assurance), about the reliability of a written assertion that is the responsibility of the other party

4. Other types of audits, such as Risk Management Audit