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©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 14 - 6 Sales Transaction Accounts Sales Accounts receivable Business Functions Processing customer

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Sementara menurut Arens, Elder & Beasley (2006) auditing adalah pengumpulan dan pengevaluasian bukti informasi untuk menentukan dan melaporkan tingkat kesesuaian