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Pertemuan 13eBusiness, AIS, Financial Statement and
Accounting Professionals
Matakuliah : F0662/ Web Based Accounting
Tahun : 2005
Versi : 1/0
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Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Mutu/keandalan laporan akuntansi keuangan dalam eBusiness environment (TIK-13)
• Paradigma baru sistem akuntansi (TIK-13)• Dampak eBusiness pada Profesi akuntan (TIK-13)
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Outline Materi
• Materi 1 Financial statement in eBusiness
• Materi 2 New Forms of Assurance to facilitate eBusienss
• Materi 3 EBusiness and Accounting Professional
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Assurance Services
Assurance services are professionalservices that improve the quality of
information for decision makers.
Assurance services can beperformed by CPAs or by
a variety of other professionals.
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Attestation Services
An attestation service is a type of assuranceservice in which the CPA firm issues a
report about the reliability of an assertionthat is the responsibility of another party.
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Other Assurance Services
Most other assurance services do not meet theformal definition of attestation services.
The CPA must be independent.
The CPA is not required to provide a written report.
The CPA must provide assurance.
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Assurance Services onInformation Technology
There is an increased demand for assuranceabout computer controls surroundinginformation transacted electronicallyand the security of the information
related to the transactions.
– assurance over Web site controls
– assurance about information system reliability
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Assurance Services onInformation Technology
WebTrust is an attestation service, and theWebTrust seal is a symbolic representation
of the CPA’s report on management’sassertions about its disclosure ofelectronic commerce practices.
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Assurance Services onInformation Technology
SysTrust is an attest-type engagement to evaluate and test system reliability inareas such as security and data integrity.
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Assurance Services onOther Types of Information
CPA Performance View
CPA ElderCare Services
CPA Risk Advisory Services
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Assurance, Attestation, and Nonassurance Services
ASSURANCE SERVICES
Other Attestation Services(e.g., WebTrust, SysTrust)
Other Assurance Services(e.g., CPA Performance View)
CertainManagementConsulting
ATTESTATION SERVICES
Audits Reviews
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Assurance, Attestation, and Nonassurance Services
NONASSURANCE SERVICES
Other ManagementConsulting
TaxServices
CertainManagementConsulting
Accounting andBookkeeping
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Economic Demandfor Auditing
Information risk reflects the possibility thatthe information upon which the businessrisk decision was made was inaccurate.
Auditing can have a significant effecton information risk.
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Causes of Information Risk
1. Remoteness of information
2. Biases and motives of the provider
3. Voluminous data
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Reducing Information Risk
1. User verifies information
2. User shares information risk with management
3. Audited financial statements are provided
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Nature of Auditing
Auditing is the accumulation andevaluation of evidence aboutinformation to determine and
report on the degree ofcorrespondence between the
information and established criteria.
Auditing should be done by a competent, independent person.
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Accumulating andEvaluating Evidence
Evidence is any information used by the auditorto determine whether the information being
audited is stated in accordance with theestablished criteria.
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Competent, Independent Person
The auditor must be qualified to understand thecriteria used and must be competent to know
the types and amount of evidence to accumulateto reach the proper conclusion after the
evidence has been examined.
The competence of the individual performing the audit is of little value if he or she is biased in the
accumulation and evaluation of evidence.
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Reporting
The final stage in the auditing processis preparing the Audit Report which is
the communication of the auditor’sfindings to users.
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Types of Audits
Financial Statement Audit
Operational Audit
Compliance Audit
Efficiency Effectiveness
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Operational Audit
ExampleEvaluate computerized payroll system
for efficiency and effectiveness
InformationNumber of records processed, cost ofthe department, and number of errors
EstablishedCriteria
Company standards for efficiency andeffectiveness in payroll department
AvailableEvidence
Error reports, payroll records, andpayroll processing costs
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Compliance Audit
ExampleDetermine whether bank requirementsfor loan continuation have been met
Information Company records
EstablishedCriteria
Loan agreement provisions
AvailableEvidence
Financial statements andcalculations by the auditor
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Financial Statement Audit
ExampleAnnual audit of Boeing’s
financial statements
InformationBoeing's financial
statements
EstablishedCriteria
Generally accepted accountingprinciples
AvailableEvidence
Documents, records, and outsidesources of evidence
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Types of Auditors
Internal Auditors
Certified Public Accounting Firms
Internal Revenue Agents
General Accounting Office Auditors
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The Electronic NetworkEnvironment
Discuss how e-commerce
and the Internet affect
CPA firm operations.
Discuss how e-commerce
and the Internet affect
CPA firm operations.
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E-Commerce and CPA Firm Operations
CPA firms are using the Internetto market their services.
They also use the Internet to connecttheir global professional staff.
Sender’smail
server
Receiver’smail
server
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The CPA Requirements
Educational
Passing the CPA Exam
Experience
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The AICPA sets professional requirementsfor CPAs, conducts research, and publishesmaterials on many different subjects related
to accounting, auditing, attestation andassurance services, managementconsulting services, and taxes.
AICPA
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Assurance, Attestation, and Nonassurance Services
NONASSURANCE SERVICES
Other ManagementConsulting
TaxServices
CertainManagementConsulting
Accounting andBookkeeping
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Summary
• Mahasiswa diwajibkan membuat summary