MAKALAH AUDIT INTERNAL THE PLANNING PHASE
OLEH : KELOMPOK V UMMI KALSUM
4514013002
AYU AYU WANDINI WANDINI HM
4514013009
AYU PUTRI UTAMI
4514013012
MOH. MOH. AFANDI NDI FA FARIAN IANSYA SYAH
45140 514013 1301 019 9
NUR QOLI
451401302!
SU"I ANUGRAH ILAHI
451401302#
AYANG ARIASA
451401305$
PRODI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS OSOWA MAKASSAR 201#
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M ,% R'(* (,/ I,+ A%/' =RIA> + (,8' (%% ('(, ) ,('* 8-6 (,%+%- (+,' +,(7( =''(' +'('*7 / '7 > /'*%* (,(%' /, ,+, / *,,% ) 8,+*% (,-' (,%+%- '* +'('*7 '-,+, ) 8,+/ /' ( +'(* ,', ,+%(- / /'%+%* ,&/' +'('*7 +'/% ) 8,+/ /' 86- +'(* ,',. K7/'(' '' * ,8,+'* '* +788'') /+' ,' %&% ,+%(- (,*' 8,(+ (,-' * ,8,+'* ,'* '' ,+%(- = 7+7+, @%,>. S,8,% ,*(* RIA ,+% /'(%(% ,+, RIA /, %&% /- ,-('* C+'(* / %/' %'@,+(, ) ,+%* /+ (,%+%- +'('*7
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) /'''*' ,+%(-; (,+ %/' ) * /'*(* %%* ,('* 8-6 +7(,( ,,7 +'('*7 ,- /'*(* (,+ ,,*' (,+ ,-('* +, %/' -% =PKPT>; ) /'(,8% A%/' P. S,/* *-?*- ,+, RIA /'*%* /, +: 1. M,*%* ,@%(' '* *, =%+') ,@,> ( ,,+ &,, +'('*7. 2. M,,%* A%/'8, U'U' L)* A%/' =ULA> 3. M,)%(% A%/' P =PKPT>
Komponen yang dibutuhkan dalam menerapkan RBIA
D ,*(* RIA / 8,8,+ *77, ) -+%( /'''*' ,+%(-: 1. D+ R'(* A((,((, =R"SA> 2. P,/7 P,,+ M&,, R'('*7 3. P,/7 R'(* A((,((, =R"SA> 4. P,/7 P,-'% R'(* M%+') L,@, 5. P,/7 R'(* (,/ A%/' !. P,/7 R'(* (,/ I,+ "7+7
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A III PENUTUP 3.1 K,('% A%/'7+ ( /'%% * *,%) ,8,+'* &( ) ,+8'* / (,' ,%/'; / (,(%' /, ) /'8%%-* (,+ /',+'-* 7,- '' ,+'' '((' % 8/. O,- *+, '% (,8,% ,&* +7(,( %/'; ,% (& +7(,( %/' -+%( /'+,* ,+,8'- /-%%. D ,,8* +, %/' *,(,%+%-; %/'7+ ,%* ' * ,+ / +7(,( ,+, /, %&% %%* ,8% %/'7+ / ,,8* +, / +7+ %/' ) ,'(', / ,,*'. <,'( ,%&' ,+(,8% /- /(+ ) / /'%* / ,,%* *- 7+ *,% ,+(,8% ,- /'(&'* (,+ 6&+.
DAFTAR PUSTAKA Elder.landar J, Beasly. Mark S, Arens. Alfin A, Jusuf. Amir abadi. 2011. Jasa audit dan assurance.Jakarta: Salemba Empat http://anhyfreedom.blogspot.co.id/2012/10/prosesa!ditinternal.htm
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http://yannachmad.blogspot.co.id/2012/04/a!ditor.html
