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Buku Panduan Praktikum Audit Kontemporer ini berisi tentang landasan teori, standar dan prosedur audit serta contoh-contoh kertas kerja pemeriksaan dan studi kasus audit. Dalam pandangan kami, audit merupakan proses yang sistematis untuk mengumpulkan bukti-bukti yang cukup dan relevan dalam rangka menilai suatu asersi dengan kriteria standar akuntansi yang berterima umum semestinya dipelajari dengan teknik memadukan konsep teoritis, standar professional audit, prosedur audit dengan praktek simulasi senyatanya. Hal ini diharapkan agar peserta didik bisa memahami secara komprehensif baik teori-teori audit maupun prakteknya. Peserta didik dan pengguna buku panduan ini diharapkan dapat mengetahu...
Sebagai sebuah profesi, seorang auditor dituntut memiliki kompetensi dan independensi terutama berkaitan dengan pemberian opini auditor. Dalam suatu pemeriksaan, suatu entitas bisnis dianggap akan berlangsung terus keberadaannya. Meskipun demikian, auditor memiliki tanggung jawab untuk mengevaluasi apakah entitas bisnis tersebut memiliki kemampuan going concern untuk suatu periode yang beralasan, yang tidak melebihi satu tahun setelah laporan keuangan diperiksa. Buku ini hadir untuk memberikan gambaran kepada pembaca tentang bagaimana kualitas audit seorang auditor. Oleh karena itu, buku ini cocok untuk pembaca yang peduli tentang kualitas audit, terutama para mahasiswa ekonomi akuntansi.
The International Management Accounting Conference 4 was held in August 2007 in Kuala Lumpur to discuss issues pertaining to the role of accounting in liberalized economy. From the conference, it was clear that liberalized economy does impact the direction, nature and practices of accounting. In response to these challenges, accounting must play a proactive and relevant role to sustain the competitiveness of companies in the business environment. Therefore it is the intention of the conference organizers to share the issues, problems and challenges in sustaining competitiveness in liberalized economy with a larger audience through the publication of this book. The book is organized in the fo...
THEORIES IN SOCIAL PSYCHOLOGY Theories in Social Psychology develops a deeper, more robust understanding of the theoretical framework underlying the field. Providing rich insights into the central theories and perspectives that continue to shape the discipline, this edited volume brings together a panel of distinguished scholars to address thirteen social psychological theories relating to social cognition, social comparison, social reinforcement, and self. In-depth critical discussions examine topics including cognitive dissonance, reactance, attribution, social comparison, relative deprivation, equity, interdependency, social identity, and more. The expanded second edition fills a substant...
"This is the first ever compilation of leading articles in the field of Islamic accounting from the path defining contribution of Abdel-Majd in 1981 to the most important articles by Rifaat Ahmed Abdel Karim, founder of AAOIFI and former Secretary General of the IFSB. The collection is an essential purchase for all university libraries with Islamic finance collections as well as business schools where financial reporting is considered from different cultural perspectives. The editors are to be congratulated on their efforts.'
The Proceeding book presented the International Conference of Economics, Business & Entrepreneurship (ICEBE), which is an international conference hosted by Faculty of Economics & Business Universitas Lampung (FEB-UNILA) in collaboration with Magister Manajemen Teknologi Universitas Multimedia Nusantara. Total 50 full papers presented were carefully reviewed and selected from 85 submissions with the topics not limited to Finance, Accounting, Marketing and Digital Innovation. The ICEBE 2020 Conference was conducted virtually, on 01 October 2020 which had been attended by academics and researchers from various universities worldwide including practitioners with the theme Innovation and Sustainability in the Digital Age.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
One of the main challenges faced by all entrepreneurs, is the need to growth. Growth is part of all organizations, it implies continuous growth of sales, purchases, number of employees, profit and thus the growth of the enterprise. Most innovations that are part of the organizations are derived from the internal organization. Industrial Revolution 4.0 provides both opportunities and challenges to all entrepreneurs to grow their business. The rapid development of technology and all digital aspects create opportunities of innovation in organizations. These proceedings provide details beyond what is possible to be included in an oral presentation and constitute a concise but timely medium for the dissemination of recent research results. It will be invaluable to professionals and academics in the field of business, entrepreneurship and economics to get an understanding of recent research developments.
We proudly present the proceedings of 2nd International Conference on Law, Economic and Governance 2021 (ICOLEG 2021). It focuses on how the wave of digitalization influences the ethics and law, especially in Law and Democracy, Law and Indigenous People, Law in Contemporary Issues, Law and Economics, Digital Economics, Good Governance etc. As we know, the world today is changing and the world we are facing now is the one where everything is connected. The contemporary social issues based on complex problems, complex interest, beyond borders and powers. More than 125 manuscripts from various countries were presented at this conference with around 66 of them selected to be published in proceedings. We hope by this conference, discussions on how research on Law, Economic and Government is possible in a disruptive era will give a perspective for the social and humanities studies development.
We are delighted to introduce the Proceedings of the Second International Conference on Progressive Education (ICOPE) 2020 hosted by the Faculty of Teacher Training and Education, Universitas Lampung, Indonesia, in the heart of the city Bandar Lampung on 16 and 17 October 2020. Due to the COVID-19 pandemic, we took a model of an online organised event via Zoom. The theme of the 2nd ICOPE 2020 was “Exploring the New Era of Education”, with various related topics including Science Education, Technology and Learning Innovation, Social and Humanities Education, Education Management, Early Childhood Education, Primary Education, Teacher Professional Development, Curriculum and Instructions, A...