Audits and reviews
Auditing for the entity is quite important because it provides a big influence in the activities of the entity concerned. In the early development of auditing only for the purpose of seeking and finding fraud and error, and then evolved into the examination of financial statements to give an opinion on the truth of the presentation of the financial statements of entities and also one of the factors in the decision.
As the development of the company, the audit function is increasingly important and arising needs of government, shareholders, financial analysts, bankers, investors, and public to assess the quality of management based on the operating results and performance of the managers. To cope up with these needs, management audit arises as reliable means to assist the implementation of their responsibilities by providing analysis, assessment, and recommendation towards the activities that have been carried out.