QUIS AUDITING – Kelas B (11.00 – 11.

30)

Untuk pilihan ganda :

- Jawaban yang benar nilai +12

- Jawaban yang salah dan tidak menjawab nilainya -6
- Jawaban di email ke wirawanilyas06@gmail.com

I. Pilihan Ganda (60%)

1. Which of the following does not increase the needs for sufficient
appropriate audit evidence ?
 A lower acceptable level of detection risk
 An increase in the assessed control risk
 A lower acceptable audit risk
 A decrease in the assessed inherent risk

2. Which of the following characteristics is most likely to heighten an

auditor’s concern about the risk of material misstatements due to fraud
in an entity’s financial statements ?
 The entity’s industry is experiencing declining customer demand
 Employees who handle cash receipts are not bonded
 Internal auditors have direct access to the board of directors and
the entity’s management
 The board of directors is active in overseeing the entity’s financial
reporting policies

3. Vendor account reconciliations are performed by three clerks in the

accounts payable department on Friday of each week. The accounts
payable supervisor reviews the completed reconciliations the following
Monday to ensure they have been completed. The work performed by
the supervisor is an example of which COSO component ?
 Control activities
 Information and Communication
 Risk Assessment
 Monitoring

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4. A material weakness in internal control represents a control deficiency
that
 More than remotely adversely affects a company’s ability to initiate,
authorize, record, process, or report external financial statements
reliably
 Results in a reasonable possibility that internal control will not
prevent or detect material financial statement misstatements
 Exists because a necessary control is missing or not properly
designed
 Reduces the efficiency and effectiveness of the entity’s operations

5. The auditor faces a risk that the audit will not detect material
misstatements that occur in the accounting process. To minimize this
risk, the auditor relies primarily on
 Substantive tests
 Tests of controls
 Internal control
 Statistical analysis

II. (40%)
PT ABC (perdagangan obat-obatan) pada laporan keuangan 2021 sebagai
berikut (sebagian) :

Income Statement
For The Year Ended December 31, 2021

Sales Rp 12.000.000.000
Cash Discount Rp (400.000.000)
COGS Rp (8.000.000.000)
Gross Profit Rp 3.600.000.000

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 The Statement of Financial Position
At December 31, 2021 & 2020

Un Audited 2021 Audited 2020

A/R Rp 5.000.000.000 Rp 3.000.000.000
Inventory Rp 3.000.000.000 Rp 1.000.000.000

Kebijakan manajemen sebagai berikut :

1). Sales term 2/20 n/20
2). Inventory (obat-obatan) harus segera terjual, maksimal berada di
gudang atau ditoko selama 80 hari, lewat dari jangka waktu tersebut
harus di write off. Saudara sebagai auditor dari KAP Anton & Rekan
diminta melakukan audit atas A/R dan Inventory dengan menggunakan
bukti audit Analytical Procedures

Diminta :
1. Bagaimana pendapat saudara tentang saldo Cash Discount Taken
Rp 400.000.000 ? jelaskan secara rinci !
2. Bagaimana pendapat saudara tentang nilai akhir inventory, asumsi
physical examination semua ok.

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