Kind Of Accounting Job
1) Auditor :
-External Auditor :
External Examination (External
Auditing): public accountant or external auditors, who provide an opinion on
the fairness of the financial statements of the client. In his opinion, the
auditor states whether the audited financial statements that are free or
contain a material misstatement and whether the financial statements have been
prepared in accordance with accounting principles generally accepted. Client's
financial statements are the responsibility of management of the client and not
the responsibility of public accountants. Public accountants do not provide full guarantee (warranty) but only provide reasonable assurance that the
financial statements are audited are free from material misstatement. External
examination is often named as a public accounting.
-Internal Auditor :
internal auditors
evaluate the efficiency and effectiveness of the performance of the unit or
division and the company as a whole and ensure that all operations of the
company had a 'walk' in accordance with the procedures and policies that have
been set management. The internal auditor did not provide an opinion on the
fairness of the financial statements of the company where he worked, but only
make recommendations (suggestions) improvements for increased efficiency and
effectiveness. The internal auditor is not an opinion, because of its position
in the organizational structure that is not independent as an employee of the
company concerned. External Auditing Internal Auditing is more independent
than, by outside parties trust the opinions given by the External Auditor on
the fairness of the financial statements.
2)Goverment accounting
Government accounting is
accounting field working in the institutions of government institutions are not
oriented to look for a profit or gain.
Government accounting
purposes:
a. Accountability
In government, public
finance should be held according to the mandate constitutional
b. managerial
Accounting rule allows
the government to do the planning in the form of the preparation of the state
budget and other development strategies, to undertake the implementation of
development activities and control over these activities in order to achieve
compliance with the legislation, efficiency, effectiveness and economical.
c. Supervision
Audit in Indonesia
consists of a general financial scrutiny, examination and inspection of the
observance of operational or managerial.
