The auditing profession is evolving rapidly in response to globalization, digital transformation, increasingly complex business transactions, and the convergence of international accounting and auditing standards. Audit of Financial Statements for Private Entities: Modern Risk-Based Audit under ISA and SAK EP Framework, written by Dr. H. Payamta, CPA and Prof. Dr. M. Agung Prabowo, M.Si., Ak, presents a comprehensive and practice-oriented guide that integrates International Standards on Auditing (ISA), Indonesian Standards on Auditing (SPAP), and the Financial Accounting Standards for Private Entities (SAK EP) within a modern risk-based audit approach.

The book systematically covers the entire audit process, from professional ethics, client acceptance, audit planning, risk assessment, materiality, internal control evaluation, substantive testing, audit evidence, documentation, and auditor reporting to post-audit responsibilities. It also discusses the application of Computer-Assisted Audit Techniques (CAATs), Data Analytics, Artificial Intelligence (AI), cloud-based auditing, cybersecurity, continuous auditing, ATLAS, and the latest audit quality management standards, including ISQM 1, SA 220, and SA 230.

Designed for accounting students, CPA candidates, public accountants, internal and government auditors, educators, researchers, and other financial professionals, this book combines conceptual foundations with practical applications, case illustrations, and standardized audit documentation. It is particularly relevant following Indonesia’s adoption of SAK EP and serves as both an academic textbook and a professional reference. The manuscript has been reviewed by Archana Reddivari (India), further strengthening its international perspective and academic quality.

Author :  Dr. H. Payamta, CPA & Prof. Dr. M. Agung Prabowo, M.Si, Ak

Halaman buku: 493

DOWNLOAD

PRE-ORDER | Rp 125.000