Rangkuman Pertemuan

AUDITING AND ASSURANCE 1

INTERNAL CONTROL Internal control— The process designed, implemented and
maintained by those charged with governance, management and
and CONTROL RISKS other personnel to provide reasonable assurance about the
achievement of an entity’s objectives with regard to reliability of
financial reporting, effectiveness and efficiency of operations, and
compliance with applicable laws and regulations.

Internal control is geared to the achievement of objectives in one or

more separate overlapping categories:
1. effective operations — relating to effective and efficient use of
the entity's resources
2. financial reporting — relating to preparation of reliable
published financial statements
3. compliance — relating to the entity's compliance with
applicable laws and regulations
4. safeguarding of assets
INTERNAL CONTROL Auditor’s Primary Control Consideration and Emphasis
and CONTROL RISKS • To understand an entity’s internal control, the auditor will
evaluate the design and implementation of a control.
• The auditor's primary consideration is whether, and how, a
specific control prevents, or detects and corrects, material
misstatements in classes of transactions, account balances or
disclosures.
• The heaviest emphasis by auditors is on controls over classes of
transactions rather than account balances or disclosures.

Design and Implementation of Controls

• To understand the entity’s internal control the auditor will
evaluate the design of a control and judge whether it has been
implemented.
• He determines if the control is designed to prevent, detect, or
correct transactions that misstate the account balances.
• Implementation of a control means that the control exists and
that the entity is using it.
INTERNAL CONTROL Components of Internal Control
and CONTROL RISKS
INTERNAL CONTROL CONTROL ENVIRONMENT
and CONTROL RISKS Control environment—Includes the governance and management
functions and the attitudes, awareness and actions of those charged
with governance and management concerning the entity’s internal
control and its importance in the entity.

Elements Contributing to a Successful Control Environment

• Communication and enforcement of integrity and ethical values;
• Commitment to competence;
• Participation by those charged with governance - independence
and integrity of the board of directors;
• Management's philosophy and operating style - leadership via
control by example;
• Organizational structure;
• Assignment of authority and responsibility; and
• Human resource policies and practices.
INTERNAL CONTROL RISK ASSESSMENT
Management assesses risks as part of designing and operating the
and CONTROL RISKS internal control system to minimize errors and irregularities.

Auditors assess risks to decide the evidence needed in the audit.

If management effectively assesses and responds to risks, the

auditor will typically need to accumulate less audit evidence than
when management fails to, because control risk is lower.

Identify the risks

• identify the essential resources of the business and determine
which are most at risk;
• identify possible liabilities which may arise;
• review the risks that have arisen in the past;
• consider any additional risks imposed by new objectives or new
external factors; and
• seek to anticipate change by considering problems and
opportunities on a continuing basis.
INTERNAL CONTROL CONTROL ACTIVITIES
and CONTROL RISKS Control procedures implement the control policies by specific
routine tasks, performed at particular times by designated people,
held accountable by adequate supervision and evidence of
performance.
• Authorization of transactions and activities, General Controls;
• Performance reviews;
• Information processing: accuracy, adequate documents and
records, Application controls;
• Physical control over assets and records;
• Adequate Segregation of duties.
INTERNAL CONTROL INFORMATION AND COMMUNICATION
and CONTROL RISKS Every enterprise must capture pertinent information related to both
internal and external events and activities in both financial and non-
financial forms. The information must be identified by management
as relevant and then communicated to people who need it in a form
and time frame that allows them to do their jobs.

Not just a matter of reporting, communication occurs in a broader

sense, flowing down, across, and up the organization. All personnel
must receive a clear message from top management that control
responsibilities must be taken seriously.

Employees must understand their own role in the internal control

system, as well as how individual activities relate to the work of
others, and how to report significant information to senior
management.
INTERNAL CONTROL MONITORING
and CONTROL RISKS Monitoring is assessing the design of controls and their operation on
a timely basis and taking necessary corrective actions.

Ongoing monitoring information comes from several sources:

exception reporting on control activities, reports by government
regulators, feedback from employees, complaints from customers,
and most importantly from internal auditor reports.

When evaluating the ongoing monitoring the following issues might

be considered:
• Periodic comparisons of amounts recorded with the accounting
system and with physical assets.
• Responsiveness to internal and external auditor
recommendations to strengthen internal controls.
• Effectiveness of internal audit activities
• Extent to which personnel obtain evidence on internal control
function
ANALYTICAL ANALYTICAL PROCEDURES
PROCEDURES Analytical procedures (AP) are evaluations of financial information
through analysis of plausible relationships among both financial and
non-financial data.

AP includes investigation as necessary of fluctuations or relationships

that differ from expected values by a significant amount.

A basic premise of using analytical procedures is that there exist

plausible relationships among data and these relationships can
reasonably be expected to continue.
ANALYTICAL
PROCEDURES
SAS 56 emphasizes the expectations developed by the auditor.

1. Required in the planning phase

2. Often done during the testing phase
3. Required during the completion phase
ANALYTICAL
TIMING AND PURPOSE OF ANALYTICAL PROCEDURE
PROCEDURES
(Required) (Required)
Planning Testing Completion
Purpose Phase Phase Phase
Understand client’s Primary
industry and business purpose

Assess going concern Secondary Secondary

purpose purpose
Indicate possible Primary Secondary Primary
misstatements purpose purpose purpose
(attention directing)
Reduce detailed tests Secondary Primary
purpose purpose
ANALYTICAL ANALYTICAL PROCEDURES
PROCEDURES Trend analysis is the analysis of changes in an account balance over
time.
Ratio analysis is the comparison of relationships between financial
statement accounts, the comparison of an account with non-
financial data, or the comparison of relationships between firms in
an industry.
Reasonableness testing is the analysis of account balances or
changes in account balances within an accounting period in terms of
their “reasonableness” in light of expected relationships between
accounts.
Statistical analysis is the analysis of data using statistical methods
Data mining is a set of computer-assisted techniques that use
sophisticated statistical analysis, including artificial intelligence
techniques, to examine large volumes of data with the objective of
indicating hidden or unexpected information or patterns. For these
tests auditors generally use computer aided audit software (CAATs).
MAIN AUDIT CONCEPTS The objective of planning is to determine the amount and type of
evidence and review required to give the auditor assurance that
and PLANNING there is no material misstatement of the financial statements.
• Perform audit procedures to understand the entity and its
environment, including the entity’s internal control.
• Assess the risks of material misstatements of the financial
statements.
• Determine materiality.
• Prepare the planning memorandum and audit program
containing the auditor’s response to the identified risks.
MAIN AUDIT CONCEPTS Procedures to obtain understanding
and PLANNING • Inquiries of management
• Analytical procedures
• Observation and inspection

Understanding of entity
• Industry, regulation, financial reporting framework
• Nature of the entity including:
₋ Business operations,
₋ Types of investments
₋ Capital Structure and Financing
₋ Ownership and governance structures
• Accounting Policies
• Objectives and strategies
• Measurement and review of financial performance.
MAIN AUDIT CONCEPTS BUSINESS RISKS
Business risks result from significant conditions, events,
and PLANNING circumstances or actions that could adversely affect the entity’s
ability to achieve its objectives and execute its strategies.

• Operations in regions that are economically unstable.

• Operations exposed to volatile markets.
• High degree of complex regulation.
• Going concern and liquidity issues including loss of significant
customers.
• Constraints on the availability of capital and credit.
• Changes in the industry in which the entity operates.
 Audit risk is the risk that the auditor expresses an inappropriate
MAIN AUDIT CONCEPTS audit opinion when the financial statements are materially
and PLANNING misstated. It includes:
• Inherent risk
• Control risk
• Detection risk

Inherent risk is the susceptibility of an assertion about a class of

transaction, account balance or disclosure to misstatements that
could be material, before consideration of any related controls.

Control risk is the risk that a misstatement that could occur in an

assertion about a class of transaction, account balance or disclosure
and that could be material, will not be prevented, or detected and
corrected, on a timely basis by the entity’s internal control.

The risk that an auditor’s substantive procedures will not detect a

misstatement that exists and that could be material.
Audit Risk F (IR, CR, DR)
MAIN AUDIT CONCEPTS
and PLANNING
MAIN AUDIT CONCEPTS
and PLANNING
 Significant risks generally relate to judgmental matters and
MAIN AUDIT CONCEPTS significant non-routine transactions.
and PLANNING
Risks of material misstatement may be greater for significant
judgmental matters requiring accounting estimates or revenue
recognition and for assumptions about the effects of future events
(e.g. fair value) than for ordinary transactions.

MATERIALITY
Misstatements or omissions are material if they could reasonably be
expected to influence the economic decisions of users taken on the
basis of the financial statements.

Materiality is influenced by size, nature, and circumstances

 Size of the Item. The most common application of materiality has to
MAIN AUDIT CONCEPTS do with the size of the item considered.
and PLANNING
Nature of the Item. The nature of an item is a qualitative
characteristic.

Circumstances The materiality of an error depends upon the

circumstances of its occurrence.

There are additional costs for an auditor to audit with a lower

materiality.
– The lower the materiality, the more costly is the audit.
– If any error of whatever small size needs to be found in the
audit, the auditor would spend significantly more time than
when a certain level of imprecision (higher materiality level) is
considered acceptable.
 The auditor must design and perform further audit procedures whose
AUDITOR’S RESPONSE to nature, timing and extent are based on, and are responsive to, the
ASSESSED RISKS assessed risks.
• The nature of an audit procedure refers to its purpose (that is, test of
controls or substantive procedure) and its type (that is, inspection,
observation, inquiry, confirmation, recalculation, reperformance, or
analytical procedure).
• Timing of an audit procedure refers to when it is performed, or the
period or date to which the audit evidence applies.
• Extent of an audit procedure refers to the quantity to be performed,
for example, a sample size or the number of observations of a
control activity.
 Overall responses to address the assessed risks of material
AUDITOR’S RESPONSE to misstatement include:
ASSESSED RISKS
 Emphasizing to the engagement team the need to maintain
professional skepticism.
 Assigning more experienced staff or those with special skills or using
experts.
 Providing more supervision.
 Incorporating additional elements of unpredictability in audit
procedures.
 Making general changes to the nature, timing or extent of audit
procedures.
 The auditor may respond to an ineffective control environment by:
AUDITOR’S RESPONSE to
 Conducting more audit procedures as of the period end rather than
ASSESSED RISKS at an interim date.
 Obtaining more extensive audit evidence from substantive
procedures.
 Increasing the number of locations to be included in the audit scope.

The auditor must include in the audit documentation the overall

responses to address the assessed risks of material misstatement
and the nature, timing and extent of the further audit procedures
performed. The auditor should also document the linkage of those
procedures with the assessed risks at the assertion level; and the
results of the audit procedures, including the conclusions where
these are not otherwise clear.
 ASSERTIONS about classes of transactions and events for the period
AUDITOR’S RESPONSE to under audit
ASSESSED RISKS
 ASSERTIONS about account balances at the period end
AUDITOR’S RESPONSE to
ASSESSED RISKS
 ASSERTIONS about presentation and disclosure
AUDITOR’S RESPONSE to
ASSESSED RISKS
 ASSERTIONS about presentation and disclosure
AUDITOR’S RESPONSE to
ASSESSED RISKS
 Test of Controls
AUDITOR’S RESPONSE to
ASSESSED RISKS  Test of controls are audit procedures designed to evaluate the
operating effectiveness of controls in preventing, or detecting and
correcting, material misstatements at the assertion level.
 The greater the reliance the auditor places on the effectiveness of a
control, the more persuasive the audit evidence the auditor must
obtain. - ISA 330.

The auditor must design and perform tests of controls to obtain

sufficient appropriate audit evidence as to the operating effectiveness
of relevant controls if:
• The auditor’s assessment of risks of material misstatement at the
assertion level includes an expectation that the controls are
operating effectively (the auditor will rely on the operating
effectiveness of controls in determining substantive procedures); or
• Substantive procedures alone cannot provide sufficient appropriate
audit evidence at the assertion level.
 In designing and performing tests of controls, the auditor must:
AUDITOR’S RESPONSE to
✓ Perform other audit procedures in combination with inquiry to
ASSESSED RISKS obtain audit evidence about the operating effectiveness of the
controls, including: how the controls were applied at relevant times;
the consistency with which they were applied; and by whom or by
what means they were applied.
✓ Determine whether the controls to be tested depend upon other
controls (indirect controls), and, if so, whether it is necessary to
obtain audit evidence supporting the effective operation of those
indirect controls.
 The auditor may test the operating effectiveness of controls at the
AUDITOR’S RESPONSE to same time as evaluating their design and implementation.
ASSESSED RISKS For example, the auditor’s risk assessment procedures may have
included inquiring about management’s use of budgets, observing
management’s comparison of monthly budgeted and actual
expenses, and inspecting reports about the variances between
budgeted and actual amounts. These audit procedures provide
knowledge about budgeting policies and whether they have been
implemented, but may also provide audit evidence about the
effectiveness of the operation of budgeting policies in preventing or
detecting material misstatements in the classification of expenses.
 Substantive Procedures
AUDITOR’S RESPONSE to
A Substantive procedure is an audit procedure designed to detect
ASSESSED RISKS material misstatements at the assertion level.
Two types – (1) tests of details of classes of transactions, account
balances, and disclosures and (2) substantive analytical procedures

Nature of Substantive procedures

 Tests of details of transactions are audit procedures related to
examining the processing of particular classes of transactions
through the accounting systems.
 Tests of balances are substantive tests that provide either
reasonable assurance of the validity of a general ledger balance or
identifies a misstatement in the account.
 Analytical procedures
 Tests of Balances
AUDITOR’S RESPONSE to
 Tests of Balances are used to examine the actual details making up
ASSESSED RISKS high turnover accounts such as cash, Accounts Receivable, Accounts
Payable, etc..

Why is tests of balances so important?

 Because the auditor’s ultimate objective is to express an opinion
on financial statements that are made up of account balances.

In tests of balances the auditor is concerned with overstatement or

understatement of the line item in the financial statement.
 Test makes use of the inherent properties of double-entry
accounting systems.
 From the auditor’s perspective, this means that a test of one side of
the transaction simultaneously tests the other side of the
transactions.
 Interim Testing Using Substantive Procedures
AUDITOR’S RESPONSE to
ASSESSED RISKS ❖ In some instances, primarily as a practical matter, substantive
procedures may be performed at an interim date. Only using interim
testing procedures will increase the risk that misstatements existing at
the period end will not be detected.
❖ Performing audit procedures at an interim date may assist the auditor
in identifying and resolving issues at an early stage of the audit.

Search for Unrecorded Liabilities

➢ To search for unrecorded liabilities, the auditor reviews
disbursements made by the client for a period after the balance sheet
date
➢ Due to pressure from vendors, most unrecorded accounts payable are
paid within a reasonable time after the balance sheet date. By
reviewing cash disbursements subsequent to the balance sheet date,
the auditor has a good idea of the potential population of unrecorded
accounts payable.
AUDIT EVIDENCE Audit evidence is different from the legal evidence.

➢ In a civil lawsuit, evidence must be strong enough to incline a person to

believe one side or the other.
➢ In a criminal case evidence must establish proof of a crime beyond a
reasonable doubt.
➢ Audit evidence provides only reasonable assurance

➢ Evidence is anything that can make a person believe that a fact,

proposition, or assertion is true or false.
➢ Audit evidence is information used by the auditor in arriving at the
conclusions on which the auditor’s opinion is based (ISA 500)
➢ It includes the accounting records and other information underlying the
financial statements.
AUDIT EVIDENCE Sufficient Appropriate Audit Evidence

➢ The objective of the auditor is to design and perform audit procedures

in such a way as to enable the auditor to obtain sufficient appropriate
audit evidence to be able to draw reasonable conclusions on which to
base the auditor’s opinion. – ISA 500
➢ Reasonable assurance is obtained when the auditor has obtained
sufficient appropriate audit evidence to reduce audit risk to an
acceptably low level. – ISA 200

Sufficiency is the measure of the quantity of audit evidence

Appropriateness is the measure of quality of audit evidence, its

reliability, & its relevance in providing support for, or detecting,
misstatements in transactions, balances, disclosures and related
assertions
AUDIT EVIDENCE The auditor’s judgment as to what constitutes sufficient appropriate
audit evidence is influenced by

 the significance of the potential misstatement and the likelihood of

having a material effect on the financial statements: the more material
the item, the greater the sufficiency and appropriateness of evidence;
 the effectiveness of management’s responses and controls to address
the risks
 the experience gained during previous audits with respect to similar
potential misstatements
 persuasiveness of the audit evidence;
 understanding of the entity and its environment, including its internal
control.
AUDIT EVIDENCE
AUDIT EVIDENCE • Relevance of evidence is the logical connection of the evidence to
the audit objective being tested.
• Reliability is the quality of information when it is free from material
error and bias and can be depended upon by users to represent
faithfully that which it either purports to represent or could
reasonably be expected to represent.
Reliability of audit evidence
 Audit evidence obtained directly by the auditor (e.g., observation,
re-performance) is more reliable than audit evidence obtained
indirectly or by inference.
 Audit evidence is more reliable when it exists in documentary form,
whether paper, electronic, or other medium.
 Audit evidence is more reliable when it is obtained from
independent sources outside the entity.
 Audit evidence provided by original documents is more reliable than
audit evidence provided by photocopies or facsimiles.
 The effectiveness of the client’s internal control structure has a
significant impact on reliability of evidence.
AUDIT EVIDENCE Persuasive Evidence

✓ Unlike legal evidence, audit evidence does not have to be conclusive

to be useful. Ordinarily, the auditor finds it necessary to rely on audit
evidence that is persuasive rather than conclusive and will often
seek audit evidence from different sources or of a different nature to
support the same assertion.
✓ Not all the information available is examined. Conclusions can be
reached about controls, transactions, or the account balance by
using a sample of the available information that is analyzed by
statistical sampling or judgment.
AUDIT EVIDENCE Audit Procedures for Gathering Evidence
• Evidence-gathering techniques are techniques employed by an
auditor to obtain evidence.
• Evidence-gathering techniques are:
– Inquiry
– Observation
– Inspection (physical evidence and examination of documents)
– Recalculation
– Reperformance
– Confirmation
– Analytical procedures.
AUDIT EVIDENCE Inquiry

Inquiry consists of seeking information of knowledgeable persons inside

(client) or outside the entity.
Largest amount of audit evidence in an audit is obtained from client
inquiry
cannot be regarded as conclusive because it is not from an
independent source and might be biased
inquiry alone ordinarily does not provide sufficient audit evidence
of the absence of a material misstatement at the assertion level,
nor of the operating effectiveness of controls.
AUDIT EVIDENCE Observation

Observation consists of looking at a process or procedure being

performed by others.
 For example, the observation by the auditor of the counting of
inventories by the entity’s personnel or by the performance of
internal control procedures that leave no audit trail.
Observation should be supported by other types of evidence.

count of physical inventory

 ISA 501 “When inventory is material to the financial statements, the
auditor should obtain sufficient appropriate audit evidence
regarding its existence and condition by:
 Attendance at physical inventory counting.
 Performing audit procedures over the entity’s final inventory
records to determine whether they accurately reflect actual
inventory count results.”
AUDIT EVIDENCE Alternative procedures for attending physical inventory include :

inspection of documentation of the subsequent sale of specific inventory

items acquired or purchased prior to the physical inventory counting,
may provide sufficient appropriate audit evidence about the existence
and condition of inventory.
AUDIT EVIDENCE Inspection

Inspection involves examining records or documents, whether internal or

external, in paper form, electronic form, or other media, or a physical
examination of an asset.

Internal documents and external documents.

 Internal documents processed under good internal controls are more

reliable than those processed under weak controls.
 External documents may be processed by both internal and external
parties representing agreement.
 External documents like title to property, insurance policies and
contracts are very reliable evidence.
AUDIT EVIDENCE Vouching and Tracing

 Vouching is the use of documentation to support recorded

transactions or amounts. It is an audit process whereby
the auditor selects sample items from an account and goes
backward through the accounting system to find the source
documentation that supports the item selected.
 Tracing is an audit procedure whereby the auditor selects sample
items from basic source documents and proceeds forward through
the accounting system to find the final recording of the transactions
(e.g., in the ledger).

Recalculation & Reperformance

Recalculation consists of checking the mathematical accuracy of
documents or records.
Reperformance is the auditor’s independent execution of procedures or
controls that were originally performed as part of the entity’s
internal control, either manually or through the use of CAATs.
AUDIT EVIDENCE Reliability of Procedures

A list of the most reliable to the least reliable evidence gathering

techniques are in general:
1 Recalculation
2. Inspection.
3 Reperformance.
4 Observation.
5 Confirmation.
6 Analytical procedures.
7 Inquiry.
AUDIT EVIDENCE Cost of Procedures

• The auditor considers the relationship between the cost of obtaining

audit evidence and the usefulness of the information obtained. The
evidence-gathering procedures in order of cost from most costly to
least costly are in general:
1 Confirmation.
2 Inspection.
3 Recalculation
4. Reperformance
5 Observation.
6 Analytical procedures.
7 Inquiry.
AUDIT EVIDENCE EXTERNAL CONFIRMATION

• Defined: An external confirmation represents audit evidence obtained

by the auditor as a direct written response to the auditor from a third
party (the confirming party), in paper form, or by electronic or other
medium.
Four Key Characteristics:
1. Information is requested by auditor.
2. Request and response is in writing, sent to the auditor.
3. Response comes from an independent third party.
4. Positive confirmation involves a receipt of information.

Confirmation
 An auditor may use a confirmation in response to a significant risk
 The auditor must ordinarily confirm accounts receivable.
 . Written confirmations received from third parties are highly
persuasive, but very costly and an inconvenience for those who are
asked to supply them.
AUDIT EVIDENCE  Positive confirmation: A request that the confirming party respond
directly to the auditor indicating whether the confirming party agrees
or disagrees with the information in the request or providing the
requested information.
Reliable evidence

 Negative confirmation: A request that the confirming party respond

directly to the auditor only if the confirming party disagrees with the
information provided in the request.
 Use for large number small balances, low control risk, response
is expected
 Apabila keahlian di suatu bidang selain akuntansi atau audit diperlukan
USING THE WORK OF untuk mendapatkan bukti audit kompeten yang cukup dan tepat, auditor
OTHERS harus menentukan apakah ia perlu menggunakan pekerjaan seorang
pakar auditor.

Keahlian di suatu bidang selain akuntansi dan audit diantaranya

mencakup keahlian hal-hal seperti:
• Penalaian atas instrument keuangan yang kompleks, tanah dan
bangunan, mesin dan pabrik, perhiasan, karya seni, barang antik,
asset takberwujud, asset yang diperoleh dan liabilitas yang diambil
alih dalam kombinasi bisnis dan asset yang mungkin telah mengalami
penurunan.
• Perhitungan aktuaris atas liabilitas yang berkaitan dengan kontrak
asuransi atau program manfaat bagi karyawan.
• Estimasi cadangan minyak dan gas
• Penilaian atas liabilitas lingkungan dan biaya pembersihan
lingkungan
• Interpretasi atas kontrak, peraturan perundang-undangan.
 Kompetensi, kapabilitas dan obyektifitas pakar auditor adalah factor
USING THE WORK OF yang secara signifikan mempengaruhi apakah pekerjaan pakar auditor
OTHERS tersebut akan cukup untuk tujuan auditor. Kompetensi berhubungan
dengan sifat dan tingkat keahlian pakar auditor. Kapabilitas berhubungan
dengan kemampuan pakar auditor dalam melaksanakan kompetensinya
dalam kondisi yang berkaitan dengan perikatan. Faktor-faktor yang
mempengaruhi kapabilitas dapat mencakup lokasi, geografis, kesediaan
waktu dan sumber daya.

Informasi tentang kompetensi, kapabilitas dan obyektifitas pakar auditor:

• Pengalaman dengan pekerjaan sebelumnya
• Diskusi dengan pakar tersebut
• Diskusi dengan auditor atau pihak lain
• Kualifiasi, keanggotaan, izin praktik dan bentuk lain pengakuan
eksternal
• Makalah atau buku yang diterbitkan oleh pakar tersebut.
 Aspek-aspek bidang keahlian pakar auditor yang relevan terhadap
USING THE WORK OF pemahaman auditor dapat mencakup
OTHERS • Apakah bidang keahlian pakar tersebut mempunyai area khusus yang
relevan dengan audit
• Apakah ketentuan professional atau standar lain dan peraturan
perundang-undangan yang berlaku
• Apakah asumsi dan metode termasuk model jika relevan, digunakan
oleh pakar auditor dan apakah hal-hal tersebut dapat diterima secara
umum dalam bidang keahlian pakar tersebut dan tepat untuk tujuan
pelaporan keuangan
• Sifat data internal dan data atau informasi eksternal yang digunakan
oleh pakar auditor.
 Prosedur spesifik untuk mengevaluasi kecukupan pekerjaan pakar
USING THE WORK OF auditor untuk tujuan auditor dapat mencakup
OTHERS • Permintaan keterangan pada pakar auditor
• Mereviu kertas kerja pakar auditor
• Prosedur koroborasi: mengobservasi, memeriksa data, konfirmasi.
rekalkulasi
• Mendiskusikan hasil pakar auditor dengan manajemen.

Pengacuan ke pakar auditor dalam laporan auditor

• Apabila peraturan perundang-undangan mensyaratkan pengacuan ke
pekerjaan pakar auditor (untuk transparansi misalnya)
• Laporan auditor yang berisi opini modifikasian, untuk menjelaskan
sifat modifikasi apabila dianggap tepat untuk mengacu ke laporan
pakar auditor, sepanjang mendapatkan izin dari pakar auditor
tersebut.