BUKTI AUDIT DAN

DOKUMENTASI
RANGKA PEMBELAJARAN
 PENGENALAN
 CIRI-CIRI BUKTI AUDIT
 BUKTI AUDIT DAN KOS
 TATACARA AUDIT
 DOKUMENTASI/KERTAS KERJA AUDIT
PENGENALAN - HUBUNGAN BUKTI AUDIT
DAN LAPORAN AUDIT

Financial Audit
Statements Report

Management
Assertions

Audit Evidence
Procedures
PERNYATAAN PENGURUSAN (MANAGEMENT
ASSERTIONS)
• Assertions about classes of transactions and events and related disclosures for
the period under audit
•
(i) Occurrence – the transactions and events that have been recorded or disclosed have
occurred, and such transactions and events pertain to the entity.
(ii) Completeness – all transactions and events that should have been recorded have
been recorded, and all related disclosures that should have been included in the financial
statements have been included.
(iii) Accuracy – amounts and other data relating to recorded transactions and events have
been recorded appropriately, and related disclosures have been appropriately measured
and described.
(iv) Cut–off – transactions and events have been recorded in the correct accounting
period.
(v) Classification – transactions and events have been recorded in the proper accounts.
(vi) Presentation – transactions and events are appropriately aggregated or
disaggregated and clearly described, and related disclosures are relevant and
understandable in the context of the requirements of the applicable financial reporting
framework.
PERNYATAAN PENGURUSAN (MANAGEMENT
ASSERTIONS)
• Assertions about account balances and related disclosures at the period end
• (i) Existence – assets, liabilities and equity interests exist.
• (ii) Rights and obligations – the entity holds or controls the rights to assets, and liabilities are the
obligations of the entity.
• (iii) Completeness – all assets, liabilities and equity interests that should have been recorded have
been recorded, and all related disclosures that should have been included in the financial
statements have been included.
• (iv) Accuracy, valuation and allocation – assets, liabilities and equity interests have been included
in the financial statements at appropriate amounts and any resulting valuation or allocation
adjustments have been appropriately recorded, and related disclosures have been appropriately
measured and described.
• (v) Classification – assets, liabilities and equity interests have been recorded in the proper
accounts.
• (vi) Presentation – assets, liabilities and equity interests are appropriately aggregated or
disaggregated and clearly described, and related disclosures are relevant and understandable in
the context of the requirements of the applicable financial reporting framework.
CIRI-CIRI BUKTI AUDIT
Two determinants:

Appropriateness Sufficiency

The persuasiveness of evidence can be evaluated only after

considering the combination of appropriateness and sufficiency
HUBUNGAN ANTARA BUKTI AUDIT DAN
PERSUASIVENESS Qualities Affecting Persuasiveness
Audit Evidence Decisions
Audit procedures and timing
Sample size and items to select
of Evidence
Appropriateness
Relevance
Reliability
Independence of provider
Effectiveness of internal controls
Auditor's direct knowledge
Qualifications of provider
Objectivity of evidence
Timeliness
When procedures are performed
Portion of period being audited
Sufficiency
Adequate sample size
Selection of proper population items
BUKTI YANG BOLEH DIPERCAYAI
1. Independence of provider
2. Effectiveness of client’s
internal controls
3. Auditor’s direct knowledge
4. Qualification of individuals
providing the information
5. Degree of objectivity
6. Timeliness
BUKTI AUDIT DAN KOS
In making decisions about evidence
for a given audit, both persuasiveness
and cost must be considered.

The auditor’s goal is to obtain a

sufficient amount of appropriate
evidence at the lowest total cost.
BAGAIMANA MENDAPATKAN BUKTI
Physical
Observation Examination
Confirmation

Reperformance
Audit Documentation

Evidence
Recalculation
Analytical
procedures

CAATs Inquiry
PEMERIKSAAN FIZIKAL
It is the inspection or count by the
auditor of a tangible asset.

This type of evidence is most often

associated with inventory and cash.

Confirms existence, gives evidence of valuation.

Does not confirm rights and obligations.
Evidence of completeness.
PENGESAHAN
Requirements
Auditor must confirm
accounts receivable
Auditors control the mailing
and receipt of replies
Electronic confirmations
are permitted

Existence and rights.

PEMERIKSAAN DOKUMENTASI
It is the auditor’s inspection of the
client’s documents and records.

Internal External
documents documents

Occurrence, existence, completeness, cut-off,

valuation, measurement, rights and obligations,
presentation and disclosure.
TATACARA ANALITIKAL
 Understand the client’s industry and business
 Assess the entity’s ability to continue as a
going concern
 Indicate the presence of possible misstatements
in the financial statements
 Reduce detailed audit tests

Evaluation on financial information.

PERTANYAAN KEPADA PELANGGAN

It is the obtaining of written or oral

information from the client in response to
questions from the auditor.

Depends on knowledge and integrity of source

of information. Unpredictable – do not follow
last year working papers.
PENGIRAAN SEMULA

It involves rechecking a sample of calculations

made by the client.

Checking arithmetical accuracy of

records.
SEMAK SEMULA
It is the auditor’s independent tests of client
accounting procedures or controls that
were originally done.

Re-doing procedures.
PEMERHATIAN
 Use one’s senses to assess
client activities.
 Tour plant to obtain a general
impression of client’s facilities.
 Observation is rarely sufficient
by itself.
 Often need to corroborate
with another kind of evidence.

Confirms procedures took place.

Stock take, cash count.
Computer assisted audit techniques (CAATs)
Using computerized audit
programmes.
TERMA DALAM MENDOKUMENTASI KERJA
AUDIT Examine Documentation
Scan Analytical procedures
Read Documentation
Compute Analytical procedures
Recompute Recalculation
Foot Recalculation
Trace Documentation/Reperformance
Compare Documentation
Count Physical examination
Observe Observation
Inquire Inquiries of client
Vouch Documentation
TAHAP KESESUAIAN BUKTI AUDIT
DOKUMENTASI AUDIT
Audit documentation is the principal record
of auditing procedures applied, evidence
obtained, and conclusions reached by
the auditor in the engagement.

 Purposes of audit documentation

Ownership of audit files

Confidentiality of audit files

KANDUNGAN KERTAS KERJA AUDIT
FAIL TETAP
These files are intended to contain
data of a historical or continuing
nature pertinent to the current audit.
FAIL SEMASA
 Audit program

General information

Working trial balance

Adjusting and reclassification entries

Supporting schedules
PENYEDIAAN KERTAS KERJA AUDIT
Proper identification of each file

Files indexed and cross-referenced

Clear indication of work performed

Include sufficient information

State conclusions reached
CONTOH KERTAS KERJA AUDIT