Scribd Logo
Upload

Welcome to Scribd!

  • Daftar Isi 1. SPM

    Uploaded by

    Rifai matsuyama
    15 views2 pages
    The document outlines the contents of an audit program, listing various sections including: 1) Planning the audit engagement with items like understanding the client's business and controls 2) Auditing the financial statements including the balance sheet and profit and loss 3) Audit procedures for cash and equivalents such as bank reconciliations and cash counts 4) Audit procedures for accounts receivable like vouching transactions and confirmation of balances 5) Audit procedures for inventory including vouching, valuation, and turnover analysis.

    Original Description:

    sip, jossh

    Original Title

    Daftar Isi

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The document outlines the contents of an audit program, listing various sections including: 1) Planning the audit engagement with items like understanding the client's business and controls 2) Auditing the financial statements including the balance sheet and profit and loss 3) Audit procedures for cash and equivalents such as bank reconciliations and cash counts 4) Audit procedures for accounts receivable like vouching transactions and confirmation of balances 5) Audit procedures for inventory including vouching, valuation, and turnover analysis.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    15 views2 pages

    Daftar Isi 1. SPM

    Uploaded by

    Rifai matsuyama
    The document outlines the contents of an audit program, listing various sections including: 1) Planning the audit engagement with items like understanding the client's business and controls 2) Auditing the financial statements including the balance sheet and profit and loss 3) Audit procedures for cash and equivalents such as bank reconciliations and cash counts 4) Audit procedures for accounts receivable like vouching transactions and confirmation of balances 5) Audit procedures for inventory including vouching, valuation, and turnover analysis.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    DAFTAR ISI

    1. SPM
    A. Surat Jaminan Kerahasiaan
    B. Survei Pendahuluan
    C. Komunikasi Dengan Auditor Pendahuluan
    D. Evaluasi Penerimaan / Pemberlanjutan Klien
    E. Susunan Tim Audit (Tentative)
    F. Pernyataan Bebas Benturan Kepentingan & Kerahasiaan
    G. Jadwal audit (Tentative)
    H. Proposal / Surat Perikatan
    I. Pemahaman Bisnis Klien
    J. Pemahaman Pengendalian Intern
    K. Perhitungan Materialitas
    L. Penilaian Risiko
    M. Identifikasi Risiko Pada Golongan Transaksi
    N. Penentuan Sampel
    O. Rencana Audit

    2. FS
    A. Balance Sheet
    B. Profit and Loss

    3. Cash and Equivalent


    A. Audit Program
    B. Leadsheet
    C. Disclosure
    D. Bank Reconciliation
    E. Confirmation Control
    F. Cash Opname
    G. Cash Rollbackward

    4. Account Receivable
    A. Audit Program
    B. Leadsheet
    C. Disclosure
    D. Subsequent
    E. Outstanding Account Receivable
    F. Vouching
    G. Confirmation Control
    H. Adjustment
    I. Other Receivable

    5. Other Receivable
    A. Audit Program
    B. Leadsheet
    C. Disclosure
    D. Adjustment

    6. Inventory
    A. Audit Program
    B. Leadsheet
    C. Disclosure
    D. Vouching
    E. Adjustment
    F. Confirmation Purchase
    G. Inventory Turn Over
    H. Inventory Backward
    I. NRV Test
    J. Inventory Valuation

    You might also like