Konsep Auditing dalam Perspektif Teori dan Standar Profesional

Abstract

Auditing plays a vital role in ensuring the credibility of financial information while promoting organizational transparency and accountability. This study aims to analyze the concept of auditing from theoretical and professional standards perspectives and to identify the fundamental elements that constitute auditing. The study employed a qualitative approach using a library research design. Data were collected from relevant books, professional standards, and scholarly publications and analyzed through a literature review involving the identification, classification, and synthesis of information. The findings indicate that auditing is a systematic process of obtaining and objectively evaluating evidence to determine the degree of correspondence between information and established criteria and communicating the results to interested users. Furthermore, the study identifies five essential elements of auditing: a systematic process, the collection and evaluation of audit evidence, established audit criteria, auditor independence, and the communication of audit opinions. The findings also reveal that the concept of auditing has evolved from a transaction verification function into a strategic mechanism that supports risk management, organizational governance, and stakeholder confidence. Therefore, a comprehensive conceptual understanding of auditing serves as an important foundation for implementing high-quality auditing practices in accordance with the evolving business environment and professional standards.