Minggu, 08 Juni 2014

TUGAS SOFTSKILL : STRATEGY OF STRUCTURE TOEFL

Nama         :  Riesky Ramadhian
Kelas         :  3 EB 25
NPM          :  26211166

STRATEGY OF STRUCTURE TOEFL

According to wikipedia is “grammar is the set of structural rules that govern the composition of clauses, phrases, and words in any given natural language. The term refers also to the study of such rules, and this field includes morphology, syntax, and phonology, often complemented by phonetics, semantics, and pragmatics. Linguists do not normally use the term to refer to orthographical rules, although usage books and style guides that call themselves grammars may also refer to spelling and punctuation.” While understanding the grammar by Oxford learner's pocket dictionary is: book that describes the rules for forming words and making sentences.
TOEFL stands for Test of English as a Foreign Of Language. TOEFL is a standardized English language skills in writing a person who covers four aspects of mastery: Listening, Writing and Reading.

Strategy of Structure
1.    First study the sentence.
Your purpose is to determine what is needed to complete the sentence correctly.
2.    Then study each answer based on how well it completes the sentence.
Eliminate answers that do not complete the sentence correctly.
3.    Do not try to eliminate incorrect answers by looking only at the answers.
The incorrect answers are generally correct by themselves. The incorrect answers are generally incorrect only when used to complete the sentence.
4.    Never leave any answers blank.
Be sure to answer each question even if you are unsure of the correct response.
5.    Do not spend too much time on the Structure questions.
Be sure to leave adequate time for the Written Expression questions.

Skill 1: Make sure that sentence has a subject and a Verb .
You know that a sentence in English should have a subject and a verb. The most common types of problems that you will encounter in the Structure section of the TOEFL test are related to subjects and verbs; perhaps the sentence is missing either the subject, or the verb, or both; perhaps the sentence has an extra subject or verb.
Example :
______was ringing continuously for hours.

(A) Loudly
(B) In the morning
(C) The phone
(D) The bells

Analysis:
In this example, you should notice immediately that there is a verb, was ringing, but there is no subject. Answer (C) is the best answer because it is a singular subject that agrees with the singular verb was ringing. Answer (A), loudly, and answer (B), in the morning, are not subjects, so they are not correct. Although answer (D), bells, could be a subject, it is not correct because bells is plural and it does not agree with the singular verb was ringing.

SKILL 2: BE CAREFUL OF OBJECTS OF PREPOSITIONS
Object (what comes after) preposition MUST noun or pronoun). An example of the preposition that in, at, of, to, by, on, behind, and others. Please refer to the dictionary to determine the form of the preposition.
example:
After his exams Tom will take a trip by boat.
In the sentence above, there are two preposition: after and by. The word exam (noun) is the object of the preposition after, and the boat is an object of the preposition by.
The object of the preposition can create confusion on the part of the TOEFL test structure / grammar. REMEMBER! The object of the preposition is not the subject of the sentence.
Example :
With his friends _____ found the movie theater.
a) has
b) he
c) later
d) when

Analysis:
In this example you should look first for the subject and the verb. You should notice the verb found and should also notice that there is no subject. Do not think that friend is the subject; friend is the object of the preposition with, and one noun cannot be both a subject and an object at the same time. Because a subject is needed in this sentence, answer (B), he, is the best answer. Answers (A), (C), and (D) are not correct because they cannot be subjects

SKILL 3: BE CAREFUL OF PRESENT PARTICIPLES
Present participle is verb + ing : talking , playing , watching, etc. . Present participle form of the problem can be Spieler Structure TOEFL test . Present participle can only be an adjective ( adjective ) which generally describes the subject of like Appositive ( see here on appositive ) or be part of keja word ( verb ) when preceded by be ( am , is , are , was , were ) .
The man is talking to his friend .
The man talking to his friend has a beard .
In the first sentence talking present participle form of the verb part because preceded by Be ( is ) . While no. 2 talking present participle is an adjective ( describes the men 's ) and not as part of a verb because it is not preceded by some as the first sentence . Verb of the sentence into two: has ( the man has a beard ) .
Sample sentences below illustrates how the present participle can be a rapscallion in Structure TOEFL test.
Example :
The child ____ playing in the yard is my son.
a.       Now
b.      Is
c.       He
d.      was

Analysis:
In this example, if you look at only the first words of the sentence, it appears that child is the subject and playing is part of the verb. If you think that playing is part of the verb, you might choose answer (B), is, or answer (D), was, to complete the verb. However, these two answers are incorrect because playing is not part of the verb. You should recognize that playing is a participial adjective rather than a verb because there is another verb in the sentence (is). In this sentence there is a complete subject (child) and a complete verb (is), so this sentence does not need another subject or verb. The best answer here is (A).

SKILL 4 : BE CAREFUL OF PAST PARTICIPLES
Past participles can cause confusion in the Structure section of the TOEFL test because a past participle can be either an adjective or a part of a verb. The past participle is the form of the verb that appears with have or be. It often ends in -ed, but there are also many irregular past participles in English. (See Appendix F for a list of irregular past participles).
Example :
The packages____ mailed at the post office will arrive Monday.
a.       Have
b.      Were
c.       Them
d.      just

Analysis :
In this example, if you look only at the first few words of the sentence, it appears that packages is the subject and mailed is either a complete verb or a past participle that needs a helping verb. But if you look further in the sentence, you will see that the verb is will arrive. You will then recognize that mailed is a participial adjective and is therefore not part of the verb. Answers (A) and (B) are incorrect because mailed is an adjective and does not need a helping verb such as have or were. Answer (C) is incorrect because there is no need for the object them. Answer (D) is the best answer to this question.

Skill 5 : Use a Adverb Time Connector and Cause Connector correctly
Sentences using clauses of clause adverb of time has 2 basic patterns:
§  I will sign the check before you live.
§  Before you live, I will sign the check.
Each of the examples above, there are two clauses: you live and I will sign the check. The second clause of the adverb time clause which (you live) because it is preceded by a conjunctive adverb time connector (before). Note the use of the coma when the time adverb connector located at the front of the sentence.
The example below illustrates how the pattern is used as a matter of sentence in Structure TOEFL test.
Example :
____ was late, I missed the appointment.
a.       I
b.      Because
c.       The train
d.      Since he

Analysis :
In this example you should recognize easily that there is a verb, was, that needs a subject. There is also another clause, I missed the appointment. If you choose answer (A) or answer (C), you will have a subject for the verb was, but you will not have a connector to join the two clauses. Because you need a connector to join two clauses, answers (A) and (C) are incorrect. Answer (B) is incorrect because there is no subject for the verb was. Answer (D) is the best answer because there is a subject, he, for the verb was, and there is a connector, since, to join the two clauses.

Skill 6 : Use the information that the Other Adverb Other Connectors with correct
OTHER ADVERB CONNECTORS
Condition(pengandaian)
Contrast (berlawanan)
Manner(cara)
Place
If (jika)
In case (if)
Provided (if)
Providing (if)
Unless (kecuali jika)
Whether
Although (walaupun)
Even though (although)
Though (although)
While (walaupun/sedangkan/tapi)
Whereas (while)
As
In that
Where
Wherever (di manapun)
Contoh:
Bob Went to school even though he felt sick.
Even though Bob felt sick, he went to school. 

Note:
Note the use of the coma when the connector at the beginning of the sentence.
Pay attention to the subject (the word is blocked) and verbs (words that are blocked and underlined) in each clause
Except: While or whereas always use comma (,)
·         The Smith family arrived at 2:00, while the Jones family arrived an hour later.
·         Mary is rich, while John is poor.
·         While John is poor, Mary is rich.
·         Whereas John is poor, Mary is rich.
The example below illustrates how the pattern is used as a matter of sentence in Structure TOEFL test.
Example :
You will get a good grade on the exam provided _____.
a) studying
b) study
c) to study
d) you study

SKILL 7 : INVERT THE SUBJECT AND VERB WITH QUESTION WORDS
There is some confusion about when to invert the subject and verb after question words such as what, when, where, why, and how. These words can have two very different functions in a sentence. First, they can introduce a question, and in this case the subject and verb that follow are inverted.
Example :
The lawyer asked the client why____it.
a.       did he do
b.      did he
c.       he did
d.      did

Analysis :
In this example the question word why is used to connect the two clauses, so a subject and verb are needed after this connector; this is not a question, so the subject and verb should not be inverted. The best answer is therefore answer (C).

SKILL 8 : INVERT THE SUBJECT AND VERB WITH PLACE EXPRESSIONS
After ideas expressing place, the subject and the verb sometimes invert in English. This can happen with single words expressing place, such as here, there, or nowhere.
Example :
On the second level of the parking lot ...................
a.       is empty
b.      are empty
c.       some empty stalls are
d.      are some empty stalls

Analysis :
This example begins with the place expression on the second level of the parking lot, which consists of two prepositional phrases, on the second level and of the parking lot. This sentence needs a subject and a verb to be complete, and the two answers that contain both a subject stalls and verb are are answers (C) and (D). The subject and verb should be inverted because the place expression is necessary to complete the idea some empty stalls are ......The best answer is therefore answer (D).

SKILL 9 : INVERT THE SUBJECT AND VERB WITH CONDITIONALS
In certain conditional structures, the subject and verb may also be inverted. This can occur when the helping verb in the conditional clause is had, should, or were, and the conditional connector if is omitted.
Example :
The report would have been accepted____in checking its accuracy.
a.       if more care
b.      more care had been taken
c.       had taken more care
d.      had more care been taken

Analysis :
In this example a connector (if) and a subject and verb are needed, but if could be omitted and the subject and verb inverted. Answer (A) is incorrect because it contains the connector if and the subject care but no verb. Answer (B) is incorrect because it contains the subject care and the verb had been taken but does not have a connector. In answers (C) and (D), if has been omitted. Because it is correct to invert the subject more care and the helping verb had, answer (D) is correct.

SKILL 10 : INVERT THE SUBJECT AND VERB WITH COMPARISONS
An inverted subject and verb may occur also after a comparison. The inversion of a subject and verb after a comparison is optional, rather than required, and it is a rather formal structure. There have been a number of inverted comparisons on recent TOEFL tests, so you should be familiar with this structure.
Example :
The results of the current experiment appear to be more consistent than____the results of any previous tests.
a.       Them
b.      Were
c.       they were
d.      were they

Analysis :
In this example you should notice the comparison more consistent than, and you should also understand that the results of the current experiment is being compared with the results of any previous tests. Because the results of any previous tests is the subject, only a verb is needed; the best answer to this question is therefore answer (B). We know that it is possible for a subject and a verb to be inverted after a comparison, and in this case the subject the results of any previous tests comes after the verb were.

Sumber :
·         http://englishahkam.blogspot.com/
·  http://bahasainggris-jepang.blogspot.com/2013/11/strategi-cara-menjawab-soal-structure.html
·         http://popi-irawan.blogspot.com

·         http://argumentunram.blogspot.com/2013/02/strategies-of-structure-and-written.html

Sabtu, 26 April 2014

Tugas Softskill Bahasa Inggris tentang memberikan pendapat pada berita

Prosecutors demand 10 years for Rudi
Haeril Halim, The Jakarta Post, Jakarta | Headlines | Wed, April 09 2014, 9:30 AM

Former Upstream Oil and Gas Regulatory Special Task Force (SKKMigas) head Rudi Rubiandini seemingly took the demands of Corruption Eradication Commission (KPK) prosecutors for a 10-year sentence — for his alleged corruption and money laundering activities — in his stride Tuesday.

“Our examination has found the defendant was guilty of corruption and money laundering,” prosecutor Riyono told the panel of judges at the Jakarta Corruption Court.

After the hearing, Rudi, his face lit up by a media-friendly smile, spoke to reporters: “My legal team and I are preparing my defense statement ready for the next session.” He said expected his defense statement to convince the panel of judges he was worthy of leniency.

Prosecutors have accused him of violating the 1999 Corruption Law, by accepting US$2.42 million from a number of local and foreign companies for allegedly rigging oil and gas tenders, as well as the 2010 Money Laundering Law for using the dirty money for his own gain and that of alleged middleman Deviardi, in addition to channeling cash to lawmakers supervising oil and energy at the House of Representatives.

The charges carry a maximum 20-year sentence.

Prosecutors claimed that Rudi was involved in more than six instances of illicit practices during his tenure from January to August, the month he was allegedly caught in the act of accepting a $400,000 bribe.

Among the allegations include bribes amounting to S$200,000 and $900,000 in bribes from the president of Singapore-based oil trading firm Kernel Oil, Widodo Ratanachaithong, through Deviardi, whom the KPK prosecutors also demanded be sentenced five years for his affiliation to Rudi’s activities.

Prosecutors allege Rudi laundered the bribe money through cars, homes and luxury watches.

Rudi is accused of instructing Deviardi to spend Rp 1.6 billion ($141,730) on a Volvo XC90; Rp 630 million on a Toyota Camry; and $11,500 on a Rolex watch as birthday gifts for Rudi’s wife. He is also accused of using the money to buy a house in Central Jakarta.

The prosecutors’ demand for Rudi was the lowest among his contemporaries who are currently serving time behind bars.

Last year, KPK prosecutors demanded 18 years for former national traffic police commander Insp. Gen. Djoko Susilo, who was later sentenced to 10 years for the part he played in a simulator-procurement graft case at the National Police; 18 years and 17.5 years for former Prosperous Justice Party (PKS) chairman Luthfi Hasan Ishaaq and his aide Ahmad Fathanah, who were later sentenced to 16 years and 14 years respectively for a beef-graft case at the Agriculture Ministry.

Money-laundering expert Yenti Garnasih deplored the lenient demand, saying that Rudi might be handed down two-thirds of the demanded sentence by the panel of judges, which he approximated to be around six years.

“Prosecutors should have taken into account exacerbating factors such him being a respected professor who allegedly committed corruption. When the alleged crime took place, he was still a state-owned Bank Mandiri commissioner who received a high salary [around Rp 80 million] per month,” she said adding that prosecutors should at least demanded a harsh punishment.

opinion

Corruption is the act of theft is very detrimental to the State, the actions of public officials, politicians and civil servants, as well as other parties involved in the act of senseless violence and abuse the public trust that authorizes them to gain unilateral advantage. According to I strongly disagree with the officials who commit acts of corruption, because such action could jeopardize the country with the amount of corruption is getting worse every year. The law in this country should be tightened, officials are not sufficiently punished with 8-18 years of corruption, officials who engage in corruption should be put to death or sentenced to life so that there is no corruption.

Kamis, 20 Maret 2014

Strategi Dalam Menjawab Soal Toefl Bagian Listening & Masalah Dalam Listening

Strategi Dalam Menjawab Soal Toefl Bagian Listening & Masalah Dalam Listening

Toefl test consists of three parts, as follows:

Toefl Listening Comprehension Test, consisting of 50 questions
Toefl Structure and Written Test, consisting of 40 questions
Toefl Reading Comprehension Test, consisting of 50 questions
Here I will give you tips on how to game the Toefl listening test. Listening Comprehension Test consists of 50 questions, divided into three sections namely section A = 30 questions, section B = 8 questions and section C = 12 matter. Listening section A form of dialogue or conversation between two people (the first ask and answer the second person. Narrator will make inquiries based on conversations between the first and second., And all questions Narrator only intended to answer the second. Means you should focus more on people's answers second.

First question: do you have to listen to all the conversations of the first and the second? The answer may be - may be, but more importantly that you should be able to catch the second person answers.

The second question: Do you have to listen to all who answered the second sentence? The answer may be - is okay. But more importantly you should be able to catch one of the key words in the answer to the second.

The third question: what is the keyword? Keywords that are meant here is a verb (verbs) and adjectives (adjective). Why adjectives and verbs used as keywords? Because you are looking for is OTHERWISE / synonyms (words that have the same meaning) with the key words in the answer to -2.

Examples of the conversation:

Merry: Hi Bob, do you bring my English book? I need to finish my homework tonight.
Bob: Oh, sorry. I forget to bring it.
Narrator: What does the man (Bob) mean?
A. The man Forgets to bring the book.
B. The man does not know about the book.
C. The man brings Merry's book.
D. The man does not remember to bring the book.
The correct answer is D (The man does not remember to bring the book). Key words in the answer to -2 is forget. Then you have to find another answer which means the same as the word forget that does not remember. Forget is a verb (verb). Usually synonymous form adjectives (adjective) and verb (verb).
How / strategy applies to Listening Comprehension Part A, number 1 s / d 30.
Easy - I hope you understand my explanation of this brief. Hopefully useful. Good luck.
Tips to improve reading skills (Reading)
Reading in a foreign language is an analytical skill. You can master the skills of reading if you use your logic and look at the sentence. Train yourself to notice and remember details of writing such as accent and gender disparities (in English, for example, his or her).
• Look for reading text that contains a list of vocabulary and questions, for example from the book TOEFL test. First of all, read the list of vocabulary used, and then read the questions about the reading. Only then read the whole text two or three times to guess the meaning based on context. Avoid translation per word, because only a waste of time.
• Isolate new vocabulary and learn separately. Do not be written in a single line, but use a memory card. Write one foreign word on the card and the translation on the opposite page. Take it wherever you go and read it several times a day as you like. Learn continues until memorized by rote (ie you do not need to flip the card to know what it means, or you know the English language a particular word in the Indonesian language without you flip the card that reads words in Indonesian).
• Isolate new grammatical forms and study them separately. Write the pattern on the memory card and memorize. Make an example sentence. If you see a pattern when reading the sentence, stop and look at the pattern for mengenalinya.Tips to improve speaking skills (Speaking)
Speaking is a skill performance. You can do well if you are trying to talk a lot. Students in foreign language classes sometimes have difficulty listening and speaking because they are afraid of making mistakes. It's okay to do wrong. Take your time in talking.
• Speak out loud. Imitate the sound of the language. Do not mumble. Although most people feel ashamed for making strange noises, you will be more familiar with the language.
• If invited to speak in class, say something even if it's wrong. You will be able to learn from those mistakes. If you need time to think, ask them to repeat the question. If you do not know the answer, say in a foreign language, "I do not know" or "Help!"
• Practice with foreign students or other students who can help you to learn English.
Pronunciation Practice
• Prepare a book or article in English (up to you, but it's better if the book / article you like, such as fiction, children or even books). Prepare a small dictionary with english pronunciation guide at your side.
• Go to bed awake so your privacy
• Read aloud a page of the book or article, as if you are a TV broadcaster or storyteller.
• If you encounter a word that confused pronunciation, check the dictionary
• If possible, do not read word for word, but see the sentence as a whole. If possible, read one sentence Repeat until comfortable pronunciation
Tips on improving listening skills (Listening)
Listening is a skill performance. You can do well if you are trying to talk a lot. Students in foreign language classes sometimes have difficulty listening and speaking because they are afraid of making mistakes. It's okay to do wrong. Take your time in talking.
• Persering use the language lab, reading exercises in the book, then listen and read at the same time. Then listen without looking at the book. Say keras-keras/tuliskan you hear.
• Listen to your friends while you talk, focus on what he says, and do not worry how you'll speak.
• If you feel tense, relaxed for a moment to take a deep breath. If you are asked to speak, stop, quiet for a moment, and give you a minute to respond.
• Listen to your friends when you dictate and write what you hear. Check the truth.
• For this exercise, join a language club, see foreign TV, listen to foreign radio.

Tips vocabulary (Vocabulary)
Often encounter problems when you try to memorize so many vocabulary words in English? No more! Try doing the following strategies and practical tips that can help build your vocabulary!
• Connect: It is easier to memorize vocabulary based on the same theme. Make your own connections between vocabulary and if possible arrange them into a spider diagram.
• Write: The use of a practical vocabulary can help you get attached to these words in your head. Write the sentences using new vocabulary or create a story using a particular group of words or expressions.
• Picture: Show me your artistic talents by creating images that relate to the words you are studying. Your image can help trigger your memory in the future.
• Perform the action: Draw the words and expressions / expressions you are studying through your body movements. Or, imagine and do the words in a situation where you need to use it.
• Create: Create a design / design mini cards and study them at your leisure. Make new cards every week, but keep their overall learning and periodic.
• Association: Give different colors to different words. Associations such as these will help you remember your vocabulary later.
• Listen: Think of other words that sound similar to the words you are studying, especially complex words. Associate these words with new words to assist you in pronunciation.
• Select: Remember that it's easier to learn when the topic is something that interests you. So, be careful to choose words that you think is useful or interesting. Be aware that the choice of words was also a way to help you memorize and remember!
• Limit: Do not try to memorize the dictionary in a day! Limit yourself to as many as 15 words per day, and you will gain confidence and no longer feel overwhelmed.
• Note: Pay careful attention to the words you learn when reading or listening to something in English.
•Take past TOEFL listening tests and become familiar with the format. Quickly read the comprehension questions before the recording begins - this helps you to listen out for key points – often there is a lot of content that you will not be tested on – keep your focus and energy for the points that count!
•Practice note taking whenever you are listening to something in English – only write down key words or phrases, use abbreviations for long words and always write in English. Record only the major points – you won’t have time to write down the minor, unimportant details in the exam.
•Improve your vocabulary – the more words you know, the easier it will be for you to understand the listening section. Learn new vocab and save words you have trouble with by becoming an English, baby! Super member.
•Listen for signal words that indicate major steps, changes or ideas such as seldom, at the moment, in 1975, so far, usually, often, up to now, at the moment. Make sure to also listen out for repetition, synonyms and pronouns.
•Download listening practice lessons, such as lessons on Daily English Audio and stop it at different times. Try and guess what will happen next! This is a great way to practice your ability to connect and combine ideas. Then go back and listen to the lesson in full and see how well you did.
•Determine the purpose of a conversation or speech– what do you think the speakers are trying to do? Are they angry? Trying to resolve a conflict? Sad? Express an idea? Practice this technique every time you hear English including English movies or TV shows, daily English lessons on English, baby!, even people you hear speaking English on the street! This will help you focus on the key points and improve your ability to filter out information that is not necessary for the TOEFL listening exam questions.
•Recognize key points – who or what is the conversation about? What is the main point of the lecture? Why are they talking about this? Remember, the TOEFL listening exam is testing your comprehension, not your ability to memorize and repeat what you have just heard!
•Find connections between ideas – how do these points connect to the key ideas of the passage? If they do NOT connect to the key ideas, they are probably not the major ideas of the passage and you should not focus on them.
•Pay attention when someone in the exercise asks a question – often it is a clue that information is about to be given. However, this is not always true so be careful for responses that sound a lot like the answer to a question. Listen very carefully as these responses are often there to test your ability to understand the context of what you heard.
•Categorize the type of exercise you are listening to when taking practice TOEFL listening tests. Ask yourself is it a lecture (mostly one-sided and on academic topics) or a conversation (language is more informal, two or more people)? This will help you understand the flow of the conversation more clearly.

Problem in listening :
1. Listening device is not working properly ( Example : audio device)

2. Nerves

Simulasi
1.      Just as remote-controlled satellites can be employed to explore outer space, _______employed to investigate the deep sea.
(A) can be robots
(B) robots can be
(C) can robots
(D) can robots that are

2.      Although many people use the word “milk” to refer cow’s milk, _______ to milk from any animal,
including human milk and goat’s milk.
(A) applying it also
(B) applies also
(C) it also applies
(D) but it also applies

Humans, ________, interact through communicative behavior by means
of signs or symbols used conventionally.
(A) like other animals
(B) how other animals
(C) other animals that
(D) do other animals

Jumat, 03 Januari 2014

PENGERTIAN AUDITING MENURUT PARA TOKOH

UNIVERSITAS GUNADARMA
TUGAS SOFTSKILL BAHASA INDONESIA

Nama       :  Riesky Ramadhian
Kelas       :  3 EB 25
NPM         :  26211166
Dosen      :  Danang Wijayanto

PENGERTIAN AUDITING MENURUT PARA TOKOH
Pengertian Auditing Menurut ASOBAC (A Statement of Basic Auditing Concepts)
“Proses sistematik untuk memperoleh dan mengevaluasi bukti-bukti secara obyektif mengenai pernyataan tentang kebijakan dan tindakan ekonomiuntuk menentukan tingkat kesesuaian antara pernyataan tersebut dengan kriteria yang ditetapkan dan untuk menyampaikan hasilnya kepada pemakai yang berkepentingan”.

Pengertian Auditing Menurut (Konrath,2002:5)
“Suatu proses sistematis untuk secara objektif mendapatkan dan mengevaluasi bukti mengenai asersi tentang kegiatan-kegiatan dan kejadian-kejadian ekonomi untuk meyakinkan tingkat keterkaitan antara asersi tersebut dan kriteria yang telah ditetapkan dan mengkomunikasikan hasilnya kepada pihak-pihak yang berkepentingan”.

 Pengertian Auditing Menurut (Mulyadi, 2002)
“Suatu proses sistematik untuk memperoleh dan mengevaluasi bukti secara objektif mengenai pernyataan-pernyataan tentang kegiatan dan kejadian ekonomi dengan tujuan untuk menetapkan tingkat kesesuaian antara pernyataan-pernyataan tersebut dengan kriteria yang telah ditetapkan, serta penyampaian hasil-hasilnya kepada pemakai yang berkepentingan”.

Pengertian Auditing Menurut (PSAK - Tim Sukses UKT Akuntansi, 2006)
“Suatu proses sistematik yang bertujuan untuk memperoleh dan mengevaluasi bukti yang dikumpulkan atas pernyataan atau asersi tentang aksu-aksi ekonomi dan kejadian-kejadian dan melihat bagaimana tingkat hubungan antara pernyataan atau asersi dengan kenyataan dan menkomunikasikan hasilnya kepada yang berkepentingan”

Pengertian Auditing Menurut (Sukrisno Agoes, 1996:1)
“Suatu pemeriksaan yang dilakukan secara kritis dan sistematis, oleh pihak yang independen, terhadap laporan keuangan yang telah disusun oleh pihak manajemen beserta catatan-catatan pembukuan dan bukti-bukti pendukungnya, dengan tujuan untuk dapat memberikan pendapat mengenai laporan kewajaran laporan keuangan tersebut”.

Pengertian Auditing Menurut (Sukrisno Agoes, 2004)
“Suatu pemeriksaan yang dilakuakan secara kritis dan sistematis oleh pihak yang independen terhadap laporan keuangan yang telah disusun oleh manajemen berserta catatan-catatan pembukuan dan bukti-bukti pendukungnya, dengan tujuan untuk dapat memberikan pendapat mengenai kewajaran laporan keuangan tersebut”.

Pengertian Auditing Menurut (Arens dan Loebbecke, 1996:1)
“Proses pengumpulan dan pengevaluasian bahan bukti tentang informasi yang dapat di ukur mengenai suatu entitas ekonomi yang dilakukan seorang yang kompeten dan independen untuk dapat menentukan dan melaporkan kesesuaian informasi”.

Pengertian Auditing menurut (Arens dan Loebbecke, 2003)
“Suatu proses pengumpulan dan pengevaluasian bahan bukti tentang informasi yang dapat diukur mengenai suatu entitas ekonomi yang dilakukan seorang yang kompeten dan independen untuk dapat menentukan dan melaporkan kesesuaian informasi dengan kriteria-kriteria yang telah ditetapkan. Auditing seharusnya dilakukan oleh seorang yang independen dan kompeten”.

Pengertian auditing menurut William F. Meisser, Jr (Auditing and Assurance Service, A Systematic Approach, 2003:8)
“Proses yang sistematik dengan tujuan mengevaluasi bukti mengenai tindakan dan kejadian ekonomi untuk memastikan tingkat kesesuaian antara penugasan dan kriteria yang telah ditetapkan, hasil dari penugasan tersebut dikomunikasikan kepada pihak pengguna yang berkepentingan”.

Pengertian auditing menurut The American Accounting Association’s Committee on Basic Auditing Concepts (Auditing: Theory And Practice, edisi 9, 2001:1-2)
“ Suatu proses yang sistematis untuk memperoleh dan mengevaluasi bukti secara obyektif mengenai pernyataan tentang kegiatan dan kejadian ekonomi dengan tujuan umtuk menetapkan tingkat kesesuaian antara pernyataan-pernyataan tersebut dengan kriteria yang telah ditetapkan serta menyampaikan hasilnya kepada pemakai yang berkepentingan”.

Catatan Kaki :

Ø Sistematis adalah segala usaha untuk meguraikan dan merumuskan sesuatu dalam hubungan yang teratur dan logis sehingga membentuk suatu sistem yang berarti secara utuh, menyeluruh, terpadu , mampu menjelaskan rangkaian sebab akibat menyangkut obyeknya .

Ø Independen adalah bebas, merdeka atau berdiri sendiri .

Ø Entitas adalah sesuatu yang memiliki keberadaan yang unik dan berbeda, walaupun tidak harus dalam bentuk fisik. Abstraksi, misalnya, biasanya dianggap juga sebagai suatu entitas. Dalam pengembangan sistem, entitas digunakan sebagai model yang menggambarkan komunikasi dan pemrosesan internal seperti misalnya membedakan dokumen dengan pemrosesan pesanan.

Ø Kompeten adalah ketrampilan yang diperlukan seseorang yang ditunjukkan oleh kemampuannya untuk dengan konsisten memberikan tingkat kinerja yang memadai atau tinggi dalam suatu fungsi pekerjaan spesifik. Kompeten harus dibedakan dengan kompetensi, walaupun dalam pemakaian umum istilah ini digunakan dapat dipertukarkan.

Ø Objektif adalah berita harus dikemukakan secara faktual, berpatokan pada informasi yang sah tentang apa yang benar-benar terjadi, bukannya berpatokan pada orang yang memberitakannya, ataupu penonton.

MENURUT PENULIS
Dapat disimpulkan bahwa audit adalah laporan keuangan perusahaan yang telah disusun dan dievaluasi oleh tenaga ahli sebagai akuntan public, akan melakukan pemeriksaan dan memberikan pendapat mengenai wajar atau tidaknya laporan keuangan sebuah perusahaan.


DAFTAR PUSTAKA

Halim, Abdul (1994). Pemeriksaan Akuntansi 1.Depok : Universitas Gunadarma.

Agoes, Sukrisno (2011). Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik. Jakarta : Salemba Empat.

Arens,Alvin A, Elder,Randal J, Mark S. Beasley (2010).Auditing and Assurance Service, An Integrated Approach,19tn Edition,Prentice Hall,Englewood Clifts,New Jersey.


William F. Messier, dan Margareth Boh. (2003). Auditing and Assurance: A Systematic Approach (3th edition). USA : McGraw-Hill.

PENGERTIAN AUDITING MENURUT PARA TOKOH

UNIVERSITAS GUNADARMA
TUGAS SOFTSKILL BAHASA INDONESIA

Nama       :  Riesky Ramadhian
Kelas       :  3 EB 25
NPM         :  26211166
Dosen      :  Danang Wijayanto

PENGERTIAN AUDITING MENURUT PARA TOKOH
Pengertian Auditing Menurut ASOBAC (A Statement of Basic Auditing Concepts)
“Proses sistematik untuk memperoleh dan mengevaluasi bukti-bukti secara obyektif mengenai pernyataan tentang kebijakan dan tindakan ekonomiuntuk menentukan tingkat kesesuaian antara pernyataan tersebut dengan kriteria yang ditetapkan dan untuk menyampaikan hasilnya kepada pemakai yang berkepentingan”.

Pengertian Auditing Menurut (Konrath,2002:5)
“Suatu proses sistematis untuk secara objektif mendapatkan dan mengevaluasi bukti mengenai asersi tentang kegiatan-kegiatan dan kejadian-kejadian ekonomi untuk meyakinkan tingkat keterkaitan antara asersi tersebut dan kriteria yang telah ditetapkan dan mengkomunikasikan hasilnya kepada pihak-pihak yang berkepentingan”.

 Pengertian Auditing Menurut (Mulyadi, 2002)
“Suatu proses sistematik untuk memperoleh dan mengevaluasi bukti secara objektif mengenai pernyataan-pernyataan tentang kegiatan dan kejadian ekonomi dengan tujuan untuk menetapkan tingkat kesesuaian antara pernyataan-pernyataan tersebut dengan kriteria yang telah ditetapkan, serta penyampaian hasil-hasilnya kepada pemakai yang berkepentingan”.

Pengertian Auditing Menurut (PSAK - Tim Sukses UKT Akuntansi, 2006)
“Suatu proses sistematik yang bertujuan untuk memperoleh dan mengevaluasi bukti yang dikumpulkan atas pernyataan atau asersi tentang aksu-aksi ekonomi dan kejadian-kejadian dan melihat bagaimana tingkat hubungan antara pernyataan atau asersi dengan kenyataan dan menkomunikasikan hasilnya kepada yang berkepentingan”

Pengertian Auditing Menurut (Sukrisno Agoes, 1996:1)
“Suatu pemeriksaan yang dilakukan secara kritis dan sistematis, oleh pihak yang independen, terhadap laporan keuangan yang telah disusun oleh pihak manajemen beserta catatan-catatan pembukuan dan bukti-bukti pendukungnya, dengan tujuan untuk dapat memberikan pendapat mengenai laporan kewajaran laporan keuangan tersebut”.

Pengertian Auditing Menurut (Sukrisno Agoes, 2004)
“Suatu pemeriksaan yang dilakuakan secara kritis dan sistematis oleh pihak yang independen terhadap laporan keuangan yang telah disusun oleh manajemen berserta catatan-catatan pembukuan dan bukti-bukti pendukungnya, dengan tujuan untuk dapat memberikan pendapat mengenai kewajaran laporan keuangan tersebut”.

Pengertian Auditing Menurut (Arens dan Loebbecke, 1996:1)
“Proses pengumpulan dan pengevaluasian bahan bukti tentang informasi yang dapat di ukur mengenai suatu entitas ekonomi yang dilakukan seorang yang kompeten dan independen untuk dapat menentukan dan melaporkan kesesuaian informasi”.

Pengertian Auditing menurut (Arens dan Loebbecke, 2003)
“Suatu proses pengumpulan dan pengevaluasian bahan bukti tentang informasi yang dapat diukur mengenai suatu entitas ekonomi yang dilakukan seorang yang kompeten dan independen untuk dapat menentukan dan melaporkan kesesuaian informasi dengan kriteria-kriteria yang telah ditetapkan. Auditing seharusnya dilakukan oleh seorang yang independen dan kompeten”.

Pengertian auditing menurut William F. Meisser, Jr (Auditing and Assurance Service, A Systematic Approach, 2003:8)
“Proses yang sistematik dengan tujuan mengevaluasi bukti mengenai tindakan dan kejadian ekonomi untuk memastikan tingkat kesesuaian antara penugasan dan kriteria yang telah ditetapkan, hasil dari penugasan tersebut dikomunikasikan kepada pihak pengguna yang berkepentingan”.

Pengertian auditing menurut The American Accounting Association’s Committee on Basic Auditing Concepts (Auditing: Theory And Practice, edisi 9, 2001:1-2)
“ Suatu proses yang sistematis untuk memperoleh dan mengevaluasi bukti secara obyektif mengenai pernyataan tentang kegiatan dan kejadian ekonomi dengan tujuan umtuk menetapkan tingkat kesesuaian antara pernyataan-pernyataan tersebut dengan kriteria yang telah ditetapkan serta menyampaikan hasilnya kepada pemakai yang berkepentingan”.

Catatan Kaki :

Ø Sistematis adalah segala usaha untuk meguraikan dan merumuskan sesuatu dalam hubungan yang teratur dan logis sehingga membentuk suatu sistem yang berarti secara utuh, menyeluruh, terpadu , mampu menjelaskan rangkaian sebab akibat menyangkut obyeknya .

Ø Independen adalah bebas, merdeka atau berdiri sendiri .

Ø Entitas adalah sesuatu yang memiliki keberadaan yang unik dan berbeda, walaupun tidak harus dalam bentuk fisik. Abstraksi, misalnya, biasanya dianggap juga sebagai suatu entitas. Dalam pengembangan sistem, entitas digunakan sebagai model yang menggambarkan komunikasi dan pemrosesan internal seperti misalnya membedakan dokumen dengan pemrosesan pesanan.

Ø Kompeten adalah ketrampilan yang diperlukan seseorang yang ditunjukkan oleh kemampuannya untuk dengan konsisten memberikan tingkat kinerja yang memadai atau tinggi dalam suatu fungsi pekerjaan spesifik. Kompeten harus dibedakan dengan kompetensi, walaupun dalam pemakaian umum istilah ini digunakan dapat dipertukarkan.

Ø Objektif adalah berita harus dikemukakan secara faktual, berpatokan pada informasi yang sah tentang apa yang benar-benar terjadi, bukannya berpatokan pada orang yang memberitakannya, ataupu penonton.

MENURUT PENULIS
Dapat disimpulkan bahwa audit adalah laporan keuangan perusahaan yang telah disusun dan dievaluasi oleh tenaga ahli sebagai akuntan public, akan melakukan pemeriksaan dan memberikan pendapat mengenai wajar atau tidaknya laporan keuangan sebuah perusahaan.


DAFTAR PUSTAKA

Halim, Abdul (1994). Pemeriksaan Akuntansi 1.Depok : Universitas Gunadarma.

Agoes, Sukrisno (2011). Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik. Jakarta : Salemba Empat.

Arens,Alvin A, Elder,Randal J, Mark S. Beasley (2010).Auditing and Assurance Service, An Integrated Approach,19tn Edition,Prentice Hall,Englewood Clifts,New Jersey.


William F. Messier, dan Margareth Boh. (2003). Auditing and Assurance: A Systematic Approach (3th edition). USA : McGraw-Hill.