Nama

: Sarah Aleigra Yuarrakhma

NIM : 01017210018
Pemeriksaan Akuntansi 1 – Sesi 6

6-20
a. 2
b. 3
c. 1

6-21
a. 1
b. 2
c. 1


6-22
a. 3
b. 2
c. 2

6-29
a. Assertions about classes of transactions and events for the period under audit cover
transactions and events that take place during the accounting period, assertion about
account balances deals with the correctness of the account balances whereas assertion
about presentation and disclosure deals with assertions related to presentation and
disclosure of financial statements
b. a. assertions about presentation and disclosure
b. assertions about classes of transactions and events
c. assertions about classes of transactions and events
d. assertions about classes of transactions and events
e. assertions about presentation and disclosure
f. assertions about account balances
g. assertions about presentation and disclosure

h. assertions about classes of transactions and events
i. assertions about account balances
j. assertions about presentation and disclosure
k. assertions about classes of transactions and events
l. assertions about account balances
m. assertions about classes of transactions and events
c. a. classification and understandability
b. cut-off
c. accuracy
d. classification and understandability
e. completeness
f. completeness
g. accuracy and valuation
h. accuracy
i. existence
j. occurrence, rights and obligations
k. occurrence
l. rights and obligations
m. completeness

6-31
a. the management assertions about classes of transactions and event are
management implied or expressed representations of the management about a class
of transactions whereas general transaction related audit objectives are audit
objectives which an auditor wants to confirm for transactions. The specific
transaction related audit objectives are those general transaction related audit
 objectives which are tailored for a specific group of transaction. These three aspects
are similar as each management assertions would be similar to a general transaction
related audit objective and a specific transactions related audit objective
b. a. completeness
b. accuracy
c. accuracy
d. occurrence
e. classification
f. cut-off
c. a. completeness
b. accuracy
c. posting and summarization
d. occurrence
e. classification
f. timing

6-32
a. sample of duplicate sales invoices – occurance, transaction related audit objective is
met
b. addition of cust balances – detail tie-in, total of the AR mentioned in the trial
balance agrees with the amount shown in the master general ledger
c. sample sales transactions – posting and summarization, sales transactions are
properly reported in the sub ledger and is correctly summarized
d. inquire of the client – occurrence and rights, obligations fot the company exists and
are included in footnote of the long-term debt
e. sample shipping doc – completeness, transaction related audit objective of
complete recording of transactions is met
f. discuss with the credit department – realizable value, whether the accounts that
have high balance and are due over a year will be realized or not
g. examine sales invoices – cut-off, sales transactions and shipping related
information in the same period
h. sample of customer AR balances – existence and realizable value, balances exist
and the amount is realizable in January the following year
i. risks related to accounts receivables are adequately disclosed – completeness,
risks involved in AR are disclosed in the financial statement clearly
j. foot the sales journal – posting and summarization, sales transactions are properly
reported in the sub ledger and is correctly summarized
k. send letters to a sample of AR – existence, shown that the balances exist
l. determine whether the long term receivables – classification and unerstandability,
the accounts are classified accordingly and are easily understandable to the readers
of financial statements