tugas auditing program audit

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MATHEUS MARULI 3111101097 AK-PAJAK III A PROGRAM AUDIT PENGUJIAN SUBSTANTIF PERSEDIAAN No Program Pengujian Substantif Tujuan audit EO C RO VA PD Prosedur Awal 1 Memperoleh pemahaman mengenai bisnis dan industri dan menentukan - Signifikan harga pokok penjualan dan persediaan bagi entitas. - Penggerak ekonomi utama yang mempengaruhi harga pokok penjualan, marjin kotor, dan kemungkinan keusangan persediaan entitas - Sejauh mana klien memiliki persediaan konsinyansi (masuk atau keluar) - Eksistensi komitmen pembelian dan konsentrasi aktivitas dengan pemasok 2 Melakukan prosedur awal atas saldo dan catatan persediaan yang akan diuji lebih lanjut - Menelusuri saldo awal persediaan ke kertas kerja tahun sebelumnya - Menelaah aktivitas dalam akun persediaan dan menyelidiki ayat jurnal yang tampak tidak biasa menyangkut jumlah atau sumbernya Prosedur Analitis 3 Melakukan prosedur analitis - Menelaah pengalaman dan kecenderungan industri - Melakukan analisis perputaran persediaan - Menelaah hubungan saldo persediaan dengan aktivitas pembelian, produksi dan penjualan terakhir - Membandingkan saldo persediaan dengan volume penjualan yang diantisipasi Pengujian Rincian Transaksi 4 Atas dasar pengujian, memvoucing ayat jurnal dalam akun persediaan ke dokumentasi pendukungnya (misalnya: faktur penjual, catatan biaya pebrikasi, laporan produksi yang sudah selesai, serta catatan penjuala n dan retur penjualan) 5 Atas dasar pengujian, menelusuri data dari catatan pembelian, pabrikasi, produksi yang sudah selesai, serta catatan penjualan kea kun persediaan 6 Pengujian pisah batas retur pembelian , perpindahan barang melalui departemen pabrikasi (routing), dan penjualan Pengujian Rincian Saldo 7 Mengamati penghitungan fisik persediaan yang dilakukan klien

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Page 1: Tugas Auditing Program Audit

7/28/2019 Tugas Auditing Program Audit

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