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"Known in the academic market for its clear writing style and accessibility, this extensive revision focuses on auditor decision making and the auditor?s role in providing assurance about the integrity of the financial reporting system. This is particularly important in light of the recent events involving WorldCom, Enron, Xerox, Aldelphia, Tyco, Waste Management, and other recent incidents that have questioned the quality of work in the auditing profession. Intended for a junior- or senior-level course in auditing or assurance services taught at most four-year schools."

"Skripsi ini tentang Analisis dan Audit atas Penerapan PSAK 30 serta dampaknya terhadap Laporan Keuangan Perusahaan Jasa Angkutan Udara: Studi Kasus pada PT EEA. PT EEA merupakan perusahaan jasa angkutan udara, bergerak di bidang jasa charter pesawat terbang dan penerbangan reguler. PT EEA memperoleh aset utamanya, yaitu pesawat, dengan cara sewa. Isu utama yang terdapat dalam pencatatan dan pengakuan sewa adalah mengenai klasifikasi perjanjian sewa, yang dari sisi PT EEA sebagai lessee, dapat dibagi menjadi sewa pembiayaan dan sewa operasi yang masing-masing memiliki perbedaan pencatatan yang signifikan terhadap laporan keuangan. Kesimpulannya adalah di dalam perusahaan jasa angkutan udara ini, klasifikasi sewa yang tepat dan konsisten berdasarkan substansi perjanjian sewa pesawat dan semua kriteria-kriteria dalam PSAK 30 adalah sewa operasi.

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This thesis contains the Analysis and Audit of the Application of PSAK 30 and Its Impact on Air Transportation Services Company Financial Statement's: A Case Study in PT EEA. PT EEA is an air transportation service company engaged in aircraft charter services and regular flights. PT EEA acquire its main asset, the aircraft used in its business, by lease. The main issues contained in the lease recording and recognition is the classification of lease agreement, by which PT EEA in this case act as lessee, that can be divided into finance leases and operating leases, each of which has the significant distinction of recording in the financial statements. The conclusion is, in this air transportation service company, the correct and consistent classification of aircraft leases based on the substance of the lease agreement and the criteria?s in PSAK 30 is an operating lease."

"Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks."

"uditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks."