KONSEP PENGAUDITAN DALAM LINGKUNGAN PENGELOHAN DATA AKUNTANSI TERKOMPUTERISASI

KONSEP PENGAUDITAN DALAM LINGKUNGAN PENGELOHAN DATA AKUNTANSI TERKOMPUTERISASI

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...

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Bibliographic Details
Main Author: Yulius Jogi Christiawan
Format: Article
Language:Indonesian
Published: Petra Christian University 2000-01-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
auditing
general control
application control
test of control
substantive test.
Online Access:http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/15664

Internet

http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/15664

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