bukti audit-prosedur audit-kertas kerja

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BUKTI AUDITBUKTI AUDIT

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PENDAHULUANPENDAHULUAN

Top-Down vs. Bottom-Up Audits Important Decisions About Audit Evidence Specific Audit Objectives and Audit Evidence Audit Evidence, Corroborating Information, and Audit

Procedures Electronic Data Processing and Audit Procedures Audit Programs Working Papers

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Top-down audit evidence focuses the auditor’s attention on obtaining an understanding of: The business and industry, Management’s goals and objectives, How management uses its resources to attain those

goals, The organization’s competitive advantage in the

marketplace, Core business processes, and The earnings and cash flow that result.

TOP-DOWN VS BUTTOM-UP AUDIT TOP-DOWN VS BUTTOM-UP AUDIT

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Bottom-up audit evidence focuses on directly testing: Transactions, Account balances, and The systems that record the transactions and resulting

account balances.


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When planning the audit, the auditor must make 4 important decisions about scope and conduct of the audit. These include:1. The nature of tests to be performed2. The timing of tests to be performed3. The extent of tests to be performed4. The assignment of staff to perform audit tests

KEPUTUSAN TERKAIT BUKTI AUDITKEPUTUSAN TERKAIT BUKTI AUDIT

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Five Management Assertions (GAAS)

– Existence and Occurrence– Completeness– Rights and Obligations– Valuation or Allocation– Presentation and Disclosure

TUJUAN KHUSUS AUDITTUJUAN KHUSUS AUDIT

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Assertion Transaction Class SpecificCategory or Balance Audit Objective

Existence or occurrence Transactions All sales (EO1), cash receipts(EO2), and sales adjustment (EO3)transactions that have beenrecorded occurred during theperiod.

Balance EO4. Accounts receivablerepresent valid amounts owed bycustomers at the balance sheetdate.


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Completeness Transaction Class C1. All sales transactions thatoccurred during the period havebeen recorded.C2. All cash receipts transactionsthat occurred during the periodhave been recorded.C3. All sales adjustmenttransactions that occurred duringthe period have been recorded.

Balance C4. Accounts receivable includeall claims on customers at thebalance sheet date.

Rights and obligations Balance RO1. Accounts receivable at thebalance sheet date represent legalclaims of the entity on customersfor payment.


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Valuation or allocation Transactions All sales (VA1), cash receipts(VA2), and sales adjustments(VA3) are correctly valued at theirhistorical costs and correctlyjournalized, summarized, andposted.

Balance VA4. Accounts receivablerepresent gross claims oncustomers at the balance sheetdate and agree with the sum of theaccounts receivable subsidiaryledger.VA5. The allowance foruncollectable accounts representsa reasonable estimate of thedifference between grossreceivables and their net realizablevalue.


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Nature of Evidential Matter Third Standard of Field WorkUNDERLYING ACCOUNTING DATA Books of original entry. General and subsidiary ledgers. Related accounting manuals. Informal and memorandum records, such as work sheets, computations, and reconciliations. SUFFICIENT

COMPETENTCORROBORATING INFORMATION EVIDENTIAL Documents such as checks, invoices, contracts, MATTER and minutes of meetings. Confirmation and other written representations. Information from inquiry, observation, inspection, and physical examination. Other information obtained or developed by the auditor.

}KATEGORI BUKTI AUDITKATEGORI BUKTI AUDIT

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Faktor yang mempengaruhi kecukupan bukti audit:

• Materiality• Risk of Material Misstatement• Size of Population• Characteristics of Population

KECUKUPAN BUKTI AUDITKECUKUPAN BUKTI AUDIT

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• Relevance of Audit Evidence• Reliability of Audit Evidence• Professional Judgment

KOMPETENSI BUKTI AUDITKOMPETENSI BUKTI AUDIT

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KEANDALAN BUKTI AUDITKEANDALAN BUKTI AUDIT

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KEANDALAN BUKTI AUDITKEANDALAN BUKTI AUDIT

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PROSEDUR AUDITPROSEDUR AUDIT

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10 types of audit procedures: 1. Analytical procedures 2. Inspecting 3. Confirming 4. Inquiring 5. Counting 6. Tracing 7. Vouching 8. Observing 9. Reperforming10. Computer-assisted audit techniques


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Terms Types of Evidence

Examine Documentation

Scan Analytical procedures

Read

Analytical procedures

Documentation

Compute

Recompute Reperformance

Foot Reperformance


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Terms Types of Evidence

Trace Documentation

Compare Documentation

Count

Observation

Physical examination

Observe

Inquire Inquiries of client

Vouch Documentation


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Information Source

AssetsCash in bank BankAccounts receivable CustomerNotes receivable MakerOwned inventory out on consignment ConsigneeInventory held in public warehouses WarehouseCash surrender value of life insurance Insurance co.

KONFIRMASIKONFIRMASI

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Information Source

LiabilitiesAccounts payable CreditorNotes payable LenderAdvances from customers CustomerMortgages payable MortgagorBonds payable Bondholder


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Information Source

Owners’ EquityShares outstanding Registrar and

transfer agent


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Information Source

Other InformationInsurance coverage Insurance companyContingent liabilities Bank, lender, and

client’s counselBond indenture agreements BondholderCollateral held by creditors Creditor


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VOUCHING DAN TRACINGVOUCHING DAN TRACING

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• Auditing around the computer• Auditing with the computer• Auditing through the computer

– Advantageous when:• Significant part of internal controls is imbedded in a

computer program• Significant gaps in visible audit trail• Large volumes of records to be tested

TEKNIK AUDIT BERBANTUAN KOMPUTERTEKNIK AUDIT BERBANTUAN KOMPUTER

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• Parallel Simulation

• Test Data

• Integrated Test Facility


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PARALLEL SIMULATION VS TEST DATAPARALLEL SIMULATION VS TEST DATA

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It includes a list of the audit proceduresthe auditor considers necessary.

Most auditors use computers to facilitatethe preparation of audit programs.

PROGRAM AUDITPROGRAM AUDIT

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The auditor can use computer audit software to do the following: Perform the calculations and comparisons used in

analytical procedures. Select a sample of accounts receivable for confirmation. Scan a file to determine that all documents in a series

have been accounted for. Compare data elements in different files for agreement. Submit test data to the client’s programs to

determinethat computer aspects of internal controls are functioning.

Reperform a variety of calculations such as totaling the accounts receivable subsidiary ledger or inventory file.


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ELEMEN POKOK PROGRAM AUDITELEMEN POKOK PROGRAM AUDIT

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CONTOH PROGRAM AUDITCONTOH PROGRAM AUDIT

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CONTOH PROGRAM AUDITCONTOH PROGRAM AUDIT

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KERTAS KERJA AUDITKERTAS KERJA AUDIT

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SAS 41 describes working papers as the records kept by the auditor of:1. The procedures applied,2. The tests performed,3. The information obtained, and4. The pertinent conclusions reached in the audit.

KERTAS KERJAKERTAS KERJA

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Working papers provide: The principal support for the auditor’s report. A means for coordinating and supervising the audit. Evidence that the audit was made in accordance with

GAAS.


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INTEGRASI KERTAS KERJA KASINTEGRASI KERTAS KERJA KAS

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FINANCIAL STATEMENTSCash 122

Acc. ………………….

WORKING TRIALBALANCE

Prelim. AIE’s FinalCash 212 (90) 122

AIE’sExpense 90

Cash 90

HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGANHUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN

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LEAD SCHEDULE – CASH A-1 Per G/1 AIE’s Final

Petty Cash A-2 5 5Cash in Bank:

General A-3 186 (90) 96Payroll A-4 21 21

212 (90) 122


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A-2CashCountSheet

A-3BankReconciliation

A-3/1Confirmation

A-3/2O/S Check List


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A-4BankReconciliation

A-4/1Confirmation

A-4/2O/S Check List


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The following essential techniques of good working paper preparation should always be observed: Heading Each working paper should contain the name

of the client, a descriptive title identifying the content of the working paper, and the balance sheet date or the period covered by the audit.

Index number Each working paper is give an index or reference number, for identification and filing purposes.

Cross-referencing Data on a working paper that is taken from another working paper or that is carried forward to another working paper should be cross-referenced with the index numbers of those working papers.

PENYIAPAN KERTAS KERJAPENYIAPAN KERTAS KERJA

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Tick marks Tick marks are symbols that are used on working papers to indicate that the auditor has performed some procedure on the item to which the tick mark is affixed, or that additional information about the item is available elsewhere on the working paper.

Signatures and dates Upon completing their respective tasks, both the preparer and reviewer of a working paper should initial and date it.

PENYIAPAN KERTAS KERJAPENYIAPAN KERTAS KERJA

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Derrickson AssociatesTrial Balance

12/31/2003

Cash $165,237Accounts Receivable 275,050Prepaid Insurance 37,795Interest Receivable 20,493

FinancialStatements andAudit Report

WorkingTrial Balance

AdjustingJournal Entries

ContingentLiabilities

Operations

Liabilities and Equity

Assets

AnalyticalProcedures

Test of Controls& Substantive

TOT

InternalControl

GeneralInformation

AuditPrograms

PermanentFiles

ORGANISASI KERTAS KERJAORGANISASI KERTAS KERJA

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These files are intended to containdata of a historical or continuing

nature pertinent to the current audit.

KERTAS KERJA PERMANENKERTAS KERJA PERMANEN

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Audit program

General information

Working trial balance

Adjusting and reclassification entries

Supporting schedules

KERTAS KERJA SEMENTARAKERTAS KERJA SEMENTARA

bukti audit-prosedur audit-kertas kerja

Documents

audit techniquesprosedur

keandalan bukti audit

kategori bukti audit

edition bukti audit

disclosuretujuan khusus

audit evidenceaudit

types of audit procedures

vs buttom