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BUKTI AUDIT

PENDAHULUAN

Top-Down vs. Bottom-Up Audits Important Decisions About Audit Evidence Specific Audit Objectives and Audit Evidence Audit Evidence, Corroborating Information, and Audit Procedures Electronic Data Processing and Audit Procedures Audit Programs Working Papers

TOP-DOWN VS BUTTOM-UP AUDIT

Top-down audit evidence focuses the auditors attention on obtaining an understanding of: The business and industry, Managements goals and objectives, How management uses its resources to attain those goals, The organizations competitive advantage in the marketplace, Core business processes, and The earnings and cash flow that result.
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TOP-DOWN VS BUTTOM-UP AUDIT

Bottom-up audit evidence focuses on directly testing: Transactions, Account balances, and The systems that record the transactions and resulting account balances.

TOP-DOWN VS BUTTOM-UP AUDIT

KEPUTUSAN TERKAIT BUKTI AUDIT

When planning the audit, the auditor must make 4 important decisions about scope and conduct of the audit. These include: 1. The nature of tests to be performed 2. The timing of tests to be performed 3. The extent of tests to be performed 4. The assignment of staff to perform audit tests

TUJUAN KHUSUS AUDIT

Five Management Assertions (GAAS) Existence and Occurrence Completeness Rights and Obligations Valuation or Allocation Presentation and Disclosure

TUJUAN KHUSUS AUDIT

Assertion Category Existence or occurrence

Transaction Class or Balance Transactions

Specific Audit Objective All sales (EO1), cash receipts (EO2), and sales adjustment (EO3) transactions that have been recorded occurred during the period. EO4. Accounts receivable represent valid amounts owed by customers at the balance sheet date.

Balance

TUJUAN KHUSUS AUDIT


Assertion Category Completeness Transaction Class or Balance Transaction Class Specific Audit Objective C1. All sales transactions that occurred during the period have been recorded. C2. All cash receipts transactions that occurred during the period have been recorded. C3. All sales adjustment transactions that occurred during the period have been recorded. C4. Accounts receivable include all claims on customers at the balance sheet date. RO1. Accounts receivable at the balance sheet date represent legal claims of the entity on customers for payment.

Balance Rights and obligations Balance

TUJUAN KHUSUS AUDIT


Assertion Category Valuation or allocation Transaction Class or Balance Transactions Specific Audit Objective All sales (VA1), cash receipts (VA2), and sales adjustments (VA3) are correctly valued at their historical costs and correctly journalized, summarized, and posted. VA4. Accounts receivable represent gross claims on customers at the balance sheet date and agree with the sum of the accounts receivable subsidiary ledger. VA5. The allowance for uncollectable accounts represents a reasonable estimate of the difference between gross receivables and their net realizable value.

Balance

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KATEGORI BUKTI AUDIT


Nature of Evidential Matter UNDERLYING ACCOUNTING DATA Books of original entry. General and subsidiary ledgers. Related accounting manuals. Informal and memorandum records, such as work sheets, computations, and reconciliations. CORROBORATING INFORMATION Documents such as checks, invoices, contracts, and minutes of meetings. Confirmation and other written representations. Information from inquiry, observation, inspection, and physical examination. Other information obtained or developed by the auditor.

Third Standard of Field Work

SUFFICIENT COMPETENT EVIDENTIAL MATTER

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KECUKUPAN BUKTI AUDIT

Faktor yang mempengaruhi kecukupan bukti audit: Materiality Risk of Material Misstatement Size of Population Characteristics of Population

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KOMPETENSI BUKTI AUDIT

Relevance of Audit Evidence Reliability of Audit Evidence Professional Judgment

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KEANDALAN BUKTI AUDIT

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KEANDALAN BUKTI AUDIT

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PROSEDUR AUDIT

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PROSEDUR AUDIT 10 types of audit procedures: 1. Analytical procedures 2. Inspecting 3. Confirming 4. Inquiring 5. Counting 6. Tracing 7. Vouching 8. Observing 9. Reperforming 10. Computer-assisted audit techniques
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PROSEDUR AUDIT

Terms Examine

Types of Evidence Documentation

Scan
Read Compute Recompute Foot

Analytical procedures
Documentation Analytical procedures Reperformance Reperformance
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PROSEDUR AUDIT

Terms Trace

Types of Evidence Documentation

Compare
Count Observe Inquire Vouch

Documentation
Physical examination Observation Inquiries of client Documentation
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KONFIRMASI

Information Assets Cash in bank Accounts receivable Notes receivable Owned inventory out on consignment Inventory held in public warehouses Cash surrender value of life insurance

Source

Bank Customer Maker Consignee Warehouse Insurance co.

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KONFIRMASI

Information
Liabilities Accounts payable Notes payable Advances from customers Mortgages payable Bonds payable

Source

Creditor Lender Customer Mortgagor Bondholder

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KONFIRMASI

Information
Owners Equity Shares outstanding

Source

Registrar and transfer agent

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KONFIRMASI

Information
Other Information Insurance coverage Contingent liabilities Bond indenture agreements Collateral held by creditors

Source

Insurance company Bank, lender, and clients counsel Bondholder Creditor


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VOUCHING DAN TRACING

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TEKNIK AUDIT BERBANTUAN KOMPUTER

Auditing around the computer Auditing with the computer Auditing through the computer
Advantageous when:
Significant part of internal controls is imbedded in a computer program Significant gaps in visible audit trail Large volumes of records to be tested

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TEKNIK AUDIT BERBANTUAN KOMPUTER

Parallel Simulation Test Data

Integrated Test Facility

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PARALLEL SIMULATION VS TEST DATA

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PROGRAM AUDIT

It includes a list of the audit procedures the auditor considers necessary.

Most auditors use computers to facilitate the preparation of audit programs.

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TEKNIK AUDIT BERBANTUAN KOMPUTER The auditor can use computer audit software to do the following: Perform the calculations and comparisons used in analytical procedures. Select a sample of accounts receivable for confirmation. Scan a file to determine that all documents in a series have been accounted for. Compare data elements in different files for agreement. Submit test data to the clients programs to determinethat computer aspects of internal controls are functioning. Reperform a variety of calculations such as totaling the accounts receivable subsidiary ledger or inventory file.
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ELEMEN POKOK PROGRAM AUDIT

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CONTOH PROGRAM AUDIT

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CONTOH PROGRAM AUDIT

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KERTAS KERJA AUDIT

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KERTAS KERJA

SAS 41 describes working papers as the records kept by the auditor of: 1. The procedures applied, 2. The tests performed, 3. The information obtained, and 4. The pertinent conclusions reached in the audit.

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KERTAS KERJA

Working papers provide: The principal support for the auditors report. A means for coordinating and supervising the audit. Evidence that the audit was made in accordance with GAAS.

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KERTAS KERJA

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INTEGRASI KERTAS KERJA KAS

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HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN

FINANCIAL STATEMENTS Cash 122 Acc. .


WORKING TRIAL AIEs BALANCE Expense 90 Prelim. AIEs Final Cash 90 Cash 212 (90) 122
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HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN

LEAD SCHEDULE CASH Per G/1 Petty Cash A-2 5 Cash in Bank: General A-3 186 Payroll A-4 21 212

A-1 AIEs Final 5 (90) 96 21 122


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(90)

HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN

A-2

A-3

Cash Count Sheet

Bank Reconciliation

A-3/1 Confirmation

A-3/2 O/S Check List


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HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN

A-4

Bank Reconciliation

A-4/1 Confirmation

A-4/2 O/S Check List


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PENYIAPAN KERTAS KERJA The following essential techniques of good working paper preparation should always be observed: Heading Each working paper should contain the name of the client, a descriptive title identifying the content of the working paper, and the balance sheet date or the period covered by the audit. Index number Each working paper is give an index or reference number, for identification and filing purposes. Cross-referencing Data on a working paper that is taken from another working paper or that is carried forward to another working paper should be cross-referenced with the index numbers of those working papers.
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PENYIAPAN KERTAS KERJA

Tick marks Tick marks are symbols that are used on working papers to indicate that the auditor has performed some procedure on the item to which the tick mark is affixed, or that additional information about the item is available elsewhere on the working paper. Signatures and dates Upon completing their respective tasks, both the preparer and reviewer of a working paper should initial and date it.

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ORGANISASI KERTAS KERJA

Derrickson Associates Trial Balance 12/31/2003 Cash Accounts Receivable Prepaid Insurance Interest Receivable $165,237 275,050 37,795 20,493

Financial Statements and Audit Report Working Trial Balance Adjusting Journal Entries Contingent Liabilities
Operations

Analytical Procedures

Test of Controls & Substantive TOT Internal Control


General Information Audit Programs Permanent Files

Liabilities and Equity Assets

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KERTAS KERJA PERMANEN

These files are intended to contain data of a historical or continuing nature pertinent to the current audit.

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KERTAS KERJA SEMENTARA

Audit program
General information Working trial balance Adjusting and reclassification entries Supporting schedules

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