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A6 Chapter 6 - Tugas Kelompok Untuk Pengerjaan Soal 6 26, 6 27, dan 6 30.

6 - 26
a.
b.
c.
d.
e.
f.
g.
h.

Completeness
Valuation & allocation-accuracy
Existence
Valuation & allocation classification
Valuation & allocation
Valuation & allocation-detail tie in
Valuation & allocation-classification
Valuation & allocation-cutoff

6 27
a. 1. Transactions and events : apakah aktiva atau utang entitas ada pada tanggal tertentu
dan apakah transaksi yang dicatat telah terjadi selama periode tertentu.
2. Account balances : apakah komponen-komponen aktiva, kewajiban, pendapatan dan
biaya sudah dicantumkan dalam laporan keuangan pada jumlah yang semestinya.
3. Presentation and disclosure : berhubungan dengan apakah komponen-komponen
tertentu laporan keuangan diklasifikasikan, dijelaskan, dan diungkapkan semestinya.

b. a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
k.
l.
m.

Transactions and events


Account balances
Transactions and events
Presentation and disclosure
Transactions and events
Account balances
Transactions and events
Presentation and disclosure
Account balances
Presentation and disclosure
Transactions and events
Account balances
Presentation and disclosure

c. Name of assertion made by management


Specific Transaction Related Audit
Management Assertions
Objective
a. Recorded sales transaction have
Occurrence
occurred.
b. There are no liens or other restrictions
Valuation and Allocation
on accounts receivable.
c. All sales transactions have been
Completeness
recorded.
d. Receivables are appropriately
Classification and
classified as to trade and other
Understandability
receivables in the financial statements
and are clearly described
e. Sales transactions have been recorded Cutoff
in the proper period.
f. accounts receivable are recorded at the Valuation and Allocation
correct amounts.
g. Sales transactions have been recorded Classification
in the appropriate accounts.
h. All required disclosures about sales
Completeness
and receivables have been made.
i. All accounts receivable have been
Completeness
recorded.
j. Disclosures related to receivables are at Accuracy and Valuation
the correct amounts.
k. Sales transactions have been recorded Accuracy
at the correct amounts.
l. Recorded accounts receivable exist.
Existence
m. disclosures related to sales and
Occurrence and Rights
receivables relate to the entity.
and Obligations

6 30
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
k.

l.

(9) Occurrence
(6) Detail tie-in
(12) Classification
(15) Occurrence and rights & (16) Completeness
(10) Completeness
(7) Realizable value
(13) Timing
(1) Existance& (7) Realizable Value
(16) Completeness
(14) Posting and summarization
(1) Existance, (3) Accuracy, & (9) Cutoff
(18) Classification and understandability

General Transaction
Related Audit Objective
Occurrence
Completeness
Completeness
Completeness

Timing
Accuracy
Classification
Completeness
Completeness
Accuracy
Accuracy
Occurrence
Occurrence