Essential and Characteristics of Non-audit Service

Abstract

Non-audit contract work is a type of contract work, and it has its characteristics, separate standards to be followed, implementation procedure, report structure, and conclusion content that are different from audit contract work. Therefore, we performed this theoretical research to determine the main types and nature of non-audit contractual work and to determine the characteristics of this contractual work from audit or financial statement audit. From a preliminary perspective, non-audit engagements involve a variety of engagements and differ from audit engagements in terms of the level of assurance provided to the client and the form of opinion. However, it is interesting to see the appropriate audit procedures for performing non-audit contract work and how contract work disputes are resolved.