Know the Types of Audits and the Scope of the Auditor

Accounting and auditing are very closely related matters. Even in the world of work, graduates of accounting studies are competing to pursue careers to become auditors. In addition to its prestigious profession, auditors also have relatively lucrative revenues, especially if they have supporting certifications such as the CIA.

But actually, what is meant by an audit and what is the scope of an auditor?

1. Types of Audits

Audit means inspection. In the context of accounting, an audit is an examination relating to the files and financial statements of an organization or institution.

Types of Audit Based on the Field Examined

Operational Audit

This audit examines operational activities carried out by a company. The matters included in operational audits are the accounting policies and operational management that have been determined. The auditor will check whether operational activities are running in accordance with the corridor effectively and efficiently.

Audit of Financial Statements

As the name suggests, financial audits mean evaluating the reports of an entity in an organization or agency. Arguably, financial statement audit is a type of audit that is quite sensitive and thrilling. The auditor will check the suitability between the data in the report and the real data to produce an opinion whether the report is in accordance or not in accordance with applicable principles.

Obedience Audit

Financial audit aims to determine whether the organization or institution has carried out its activities in accordance with applicable regulations or not. The rules that must be fulfilled are not only from internal organizations or institutions, but also from external factors such as government regulations.

Information Systems Audit

In this digital age, accounting also takes advantage of the presence of technology. Public Accounting Firm (KAP) will conduct an examination of organizations or institutions that process accounting data in the EDP system.

In this audit process too, there are things that must be considered. Auditors must be able to maintain data confidentiality and protect computers from various sides such as data modification, access from unauthorized phak, and so on.

In addition to these four types, there are other types of audits conducted, namely environmental audits, forensic audits, and investigative audits.

Types of Audit Based on Audit Area

General Inspection

This audit is conducted on financial statements conducted by an independent Public Accountant Firm.

Special Inspection

This audit is carried out at the request of an audit specifically by the Public Accounting Firm.

2. Types of Auditors

When deciding to become an auditor, you should already know what type of auditor you will choose. The reason is, there are also several types of auditors such as the following.

Internal Auditor

Being an internal auditor means that you join an organization and agency, then oversee the operational activities and assets of the organization or agency.

External Auditor

Contrary to internal auditors, you are not actually from the organization or institution to be audited. You are a public accounting firm as a third party who works objectively and independently.

Tax Auditor

Obviously as it is called, the tax auditor deals with matters relating to taxation. The tax auditor will audit the taxpayer compliance in accordance with applicable laws.

Government Auditor

Government auditors are clearly pursuing careers to audit the fairness of financial information that exists on government-owned assets. The auditor team usually comes from the BPK (Supreme Audit Agency) or BPKP (Supreme Audit Agency and Development).

Well, that is information about the audit and its types complete with the scope of the auditor. Increasingly interested in a career as an auditor?

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