TUGAS KASUS WEEK 5

PENGAUDITAN II

Disusun Oleh : Kelompok 10

1. Khoirul Ulum Mashuda (041911333057)
2. Salsabila Qotrunnada (041911333150)
3. Sofia Nur Hidayati (041911333229)
4. Syarifah Ismatillah (041911333238)

PROGRAM STUDI AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS AIRLANGGA
EXERCISE 16-27

NO Audit Procedure TOC / TOD / Balance related

STOT audit objective

1 Confirm accounts receivable ending balances and TOD Existence

sales terms, such as right of return
and consignment arrangements.

2 Review sales returns after the balance sheet date TOD Cutoff
to determine whether any are
applicable to the current year.

3 Compare dates on shipping documents with the STOT Cutoff

sales journal throughout the year.

4 Perform alternative procedures for nonresponses TOD Existence

to confirmations.

5 Examine sales transactions for related-party or STOT Classification

employee sales recorded as regular sales.

6 Examine duplicate sales invoices for consignment STOT Right

sales and other shipments for which title has not
passed.

7 Trace a sample of accounts from the accounts TOD Completeness

receivable master file to the aged trial balance.

8 Trace recorded sales transactions to shipping TOD Existence

documents to determine whether a document
exists.

9 Examine duplicate sales invoices for initials that TOC Accurancy

indicate internal verification of extensions and
footings.

10 Trace a sample of shipping documents to related STOT Completeness

sales invoice entries in the sales journal.

11 Compare amounts and dates on the aged trial TOD Existence

balance with the accounts receivable master file.

12 Trace from the sales journal to the accounts STOT Detail tie in
receivable master file to make sure the
information is the same.
 13 Inquire of management whether there are notes TOD Classification
from related parties included with trade
receivables.

Intruction :
a. Identify which procedures are tests of details of balances, which are tests of controls,
and which are substantive tests of transactions.
b. For each balance-related audit objective, identify which test of details of balances and
test of controls or substantive test of transactions partially satisfy the balance-related
objective.