AUDIT PLANNING

PERANCANGAN AUDIT
PENTINGNYA PERANCANGAN AUDIT

Mengawal Kos Audit

Elak Salah Faham dengan Klien
Mengumpul Bukti yang Mencukupi &
‘Competent’ bagi Menyokong Pendapat
Audit
PENILAIAN RISIKO AUDIT & RISIKO SEMULAJADI

Audit Risk – the potential that a material

misstatement in the financial statements will not be
detected by audit procedures, resulting in the
auditor issuing an unqualified opinion.
Acceptable audit risk is the probability the auditor is
willing to take that audit risk occurs

Inherent Risk – is the likelihood, without

considering the internal control structure that a
material misstatement will enter the accounting
records thereby affecting the financial statements
 LANGKAH PERANCANGAN AUDIT
Penerimaan Klien & Laksana Perancangan Awal
Memahami Perniagaan & Industri Klien
Ukur Risiko Perniagaan Klien
Lakukan Prosedur Analitikal Awal
Tetapkan Kematerialan & Nilai Tahap Penerimaan
Risiko Audit & Risiko Semulajadi
Fahami Struktur Kawalan Dalaman & Nilai Risiko
Kawalan.
Sediakan Plan Audit Keseluruhan & Program Audit.
 Steps 1: Penerimaan Klien & Laksanakan
Perancangan Awal

Tentukan sama ada untuk meneruskan kerja

audit dengan klien yang sedia ada atau pun
mengenai klien baru.
Kenalpasti tujuan klien mendapatkan kerja audit.
Dapatkan surat perlantikan - “engagement”
Tentukan kakitangan audit
Nilai keperluan terhadap pakar luar
 Steps 2: Memahami Perniagaan & Industri Klien
Industri & Persekitaran Luaran Juruaudit terdahulu,
Operasi & Proses Perniagaan pelanggan klien, bahan
penerbitan, jaringan
Pengurusan & Urus Tadbir
Objectif & Strategi
Industri & Persekitaran Luaran
Pengukuran & Prestasi

Sebab!!!
• Terdpt risiko berhubung dgn industri
tertentu situasi ekonomi,
•Terdpt IR yg biasa bg sesetgh industri persaingan & keperluan
(inventory yg lapuk – fesyen) peraturan/perundangan
•Keperluan perakaunan yg Unik bg
sesebuah industri
Steps 2: Memahami Perniagaan & Industri Klien (Samb)

Proses & Operasi Perniagaan

Major sources of revenue

Key customers & suppliers
Sources of financing
Identified related parties
Tour the plants & offices – obtaining better
understanding of the client’s business operation
Steps 2: Memahami Perniagaan & Industri Klien (Samb)

Pengurusan & Urus Tadbir

Falsafah & gaya operasi

pihak pengurusan,
keupayaan utk kenalpasti Struktur orgn, activities of BOD
& respon kpd risiko & audit committee
Effisien – take appropriate risks

Memorandum & Articles of Association

Minutes of Meeting
 Steps 2: Memahami Perniagaan & Industri Klien (Samb)

Objektif & Strategi Klien

Berkaitan dgn: Pendekatan yg diguna utk capai

Kebolehpercayaan PK objektif
Keberkesanan & Keefisienan
operasi CPA perlu memahami obligasi
Pematuhan terhadap undg- perundangan - Long term
undg & peraturan notes, bond BB, opsyen
saham, pension plan, contract,
leases dll
M & A syarikat; buku minit mesyuarat lembaga dan MAT; kontrak-
kontrak perniagaan; perundangan mengikut jenis perniagaan
Steps 2: Memahami Perniagaan & Industri Klien (Samb)

Pengukuran & Prestasi

Sistem pengukuran
prestasi klien
Termasuk ‘key
performance indicators’ Risiko salahnyata meningkat
utk ukur progres objektif jika:
Set unreasonable objectives
Performance measurement
system encourages aggressive
accounting
Steps 3: Ukur Risiko Perniagaan Klien (CBR)

Risiko klien akan gagal mencapai objektif yg

ditetapkan:
Dipengaruhi oleh faktor klien, industri &
persekitaran klien
Contoh: Teknologi baru dlm industri, perubahan
polisi kerajaan, kedudukan klien dalam pasaran
(persaingan) dll
(Therefore: memahami klien & industri klien dlm
step2 penting utk ukur CBR
 Steps 4: Lakukan Prosedur Analitikal
Preliminari

“Preliminary analytical procedures”

membantu juruaudit memahami perniagaan
klien.
menilai sama ada klien masih lagi berkeupayaan
meneruskan perniagaan “going concern.”
kenalpasti kemungkinan “misstatements.”
mengurangkan ujian-ujian nilai baki
yang terperinci
 KERTAS KERJA JURUAUDIT

TUJUANNYA
Bukti kerja-kerja audit mengikut ISA.
Asas perancangan audit seterusnya.
Rekod pengumpulan bukti dan keputusan
ujian-ujian.
Data bagi menentukan jenis lapuran audit.
Asas penilaian kerja oleh penyelia dan rakan
kongsi.
KERTAS KERJA JURUAUDIT (B’samb)
Permanent Files
Historical info. & data, year to year:
Copies of long-term contracts, obligations, M&A,
bylaws, terms of debenture & bond issues.
Analysis of accounts with continuing importance
(chart of accounts & accounting manual).
Organization chart
Info. supporting understanding of internal
control structure eg. flowcharts.
Results of analytical procedures from previous
audits.
KERTAS KERJA JURUAUDIT (B’samb)

Current Files
Copy of financial statement & auditor’s report
Audit Plan & Audit Programme
General Information & copies of minutes of
important committee meeting
Lead schedules
Working trial balance
Adjusting & reclassifying entries
Supporting schedules
KERTAS KERJA JURUAUDIT (B’samb)
Supporting schedules
An analysis - shows activity in an Account
Trial balance - gives details comprising of a
control account
Reconciliation of amounts
Test of reasonableness
Summary of procedures
Examination of supporting documents
Informational data
Outside evidence
 CIRI-CIRI KERTAS KERJA AUDIT

Maklumat Pengenalan (Proper identification)

Rujukan & Indeks (Indexing & cross-
referencing)
c. Kerja-kerja dilakukan (Indication of work
performed)
d. Maklumat mencukupi (Sufficient
information)
e. Keputusan diambil (Conclusions reached)
 WORKING PAPER ORGANISATION (EXAMPLE)
Dolah BHd Balance
Sheet (31/12/2010)
Cash RM15,000
Account s Receivable RM42,000

Dolah BHd T/B

Working Trial Balance
Cash RM15,000
Accounts Receivable RM42,000
 Working Paper Organisation (Example) - Cont’d
Dolah BHd A Lead
Cash Lead Schedule
Account W/P Adjusted
No. Ref. Balance
101 A1 Petty cash RM 500
102 A2 Cash-General RM12,000
103 A3 Cash-Payroll RM 2,500
RM15,000
To T/B
 Working Paper Organisation (Example) - Cont’d
Dolah BHd A2
Bank Reconciliation
Balance per bank RM14,000 A2.1
Add: Deposits in transit RM 2,000 Less:
Outstanding Cheques RM 4,000 A2.2 Balance per
books RM12,000
To A Lead

Bank Confirmation A2.1

Cash Balance at bank RM14,000
To A2
Listing of Outstanding Cheques A2.2
Cheque No. Amount
754 RM 246

RM4,000
To A2