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BUKTI

BUKTI AUDIT
AUDIT

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PENDAHULU
PENDAHULU
AN
AN
 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
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TOP-DOWN
TOP-DOWN VS
VS BUTTOMBUTTOMUP
UP AUDIT
AUDIT
Top-down audit evidence focuses the
auditor’s attention on obtaining an
understanding of:
The business and industry,
Management’s goals and objectives,
How management uses its resources to
attain those goals,
The organization’s competitive advantage
in the marketplace,
Core business processes, and
The earnings and cash flow that result.
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TOP-DOWN
TOP-DOWN VS
VS BUTTOMBUTTOMUP
UP AUDIT
AUDIT

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

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TOP-DOWN TOP-DOWN VS VS BUTTOMBUTTOMUP UP AUDIT AUDIT 5 .

These include: 1. The extent of tests to be performed 4. the auditor must make 4 important decisions about scope and conduct of the audit. The assignment of staff to perform audit tests 6 .KEPUTUSAN KEPUTUSAN TERKAIT TERKAIT BUKTI BUKTI AUDIT AUDIT When planning the audit. The nature of tests to be performed 2. The timing of tests to be performed 3.

TUJUAN TUJUAN KHUSUS KHUSUS AUDIT AUDIT Five Management Assertions (GAAS) – – – – – Existence and Occurrence Completeness Rights and Obligations Valuation or Allocation Presentation and Disclosure 7 .

EO4. cash receipts (EO2). and sales adjustment (EO3) transactions that have been recorded occurred during the period. 8 . Accounts receivable represent valid amounts owed by customers at the balance sheet date.TUJUAN TUJUAN KHUSUS KHUSUS AUDIT AUDIT Assertion Category Existence or occurrence Transaction Class or Balance Transactions Balance Specific Audit Objective All sales (EO1).

TUJUAN TUJUAN KHUSUS KHUSUS AUDIT AUDIT 9 .

TUJUAN TUJUAN KHUSUS KHUSUS AUDIT AUDIT 10 .

KATEGORI KATEGORI BUKTI BUKTI AUDIT AUDIT 11 .

KECUKUPAN KECUKUPAN BUKTI BUKTI AUDIT AUDIT Faktor yang mempengaruhi kecukupan bukti audit: • • • • Materiality Risk of Material Misstatement Size of Population Characteristics of Population 12 .

KOMPETENSI KOMPETENSI BUKTI BUKTI AUDIT AUDIT • Relevance of Audit Evidence • Reliability of Audit Evidence • Professional Judgment 13 .

KEANDALAN KEANDALAN BUKTI BUKTI AUDIT AUDIT 14 .

KEANDALAN KEANDALAN BUKTI BUKTI AUDIT AUDIT 15 .

PROSEDUR PROSEDUR AUDIT AUDIT 16 .

Counting 6. Vouching 8.PROSEDUR PROSEDUR AUDIT AUDIT 10 types of audit procedures: 1. Analytical procedures 2. Observing 9. Computer-assisted audit techniques 17 . Confirming 4. Inspecting 3. Inquiring 5. Reperforming 10. Tracing 7.

PROSEDUR PROSEDUR AUDIT AUDIT Terms Types of Evidence Examine Documentation Scan Analytical procedures Read Documentation Compute Analytical procedures Recompute Reperformance Foot Reperformance 18 .

PROSEDUR PROSEDUR AUDIT AUDIT Terms Types of Evidence Trace Documentation Compare Documentation Count Physical examination Observe Observation Inquire Inquiries of client Vouch Documentation 19 .

KONFIRMA KONFIRMA SI SI 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 Warehous Insurance co 20 .

KONFIRMA KONFIRMA SI SI Information Source Liabilities Accounts payable Notes payable Advances from customers Mortgages payable Bonds payable Creditor Lender Customer Mortgagor Bondholder 21 .

KONFIRMA KONFIRMA SI SI Information Owners’ Equity Shares outstanding Source Registrar and transfer agent 22 .

and client’s counsel Bondholder Creditor 23 . lender.KONFIRMA KONFIRMA SI SI Information Other Information Insurance coverage Contingent liabilities Bond indenture agreements Collateral held by creditors Source Insurance company Bank.

VOUCHING VOUCHING DAN DAN TRACING TRACING 24 .

TEKNIK TEKNIK AUDIT AUDIT BERBANTUAN BERBANTUAN KOMPUTER 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 25 .

TEKNIK TEKNIK AUDIT AUDIT BERBANTUAN BERBANTUAN KOMPUTER KOMPUTER • Parallel Simulation • Test Data • Integrated Test Facility 26 .

PARALLEL PARALLEL SIMULATION SIMULATION VS VS TEST TEST DATA DATA 27 .

28 . Most auditors use computers to facilitate the preparation of audit programs.PROGRAM PROGRAM AUDIT AUDIT It includes a list of the audit procedures the auditor considers necessary.

Select a sample of accounts receivable for confirmation.TEKNIK TEKNIK AUDIT AUDIT BERBANTUAN BERBANTUAN KOMPUTER KOMPUTER The auditor can use computer audit software to do the following: Perform the calculations and comparisons used in analytical procedures. Submit test data to the client’s programs to determinethat computer aspects of internal controls are functioning. 29 . Compare data elements in different files for agreement. Scan a file to determine that all documents in a series have been accounted for. Reperform a variety of calculations such as totaling the accounts receivable subsidiary ledger or inventory file.

ELEMEN ELEMEN POKOK POKOK PROGRAM PROGRAM AUDIT AUDIT 30 .

CONTOH CONTOH PROGRAM PROGRAM AUDIT AUDIT 31 .

CONTOH CONTOH PROGRAM PROGRAM AUDIT AUDIT 32 .

KERTAS KERTAS KERJA KERJA AUDIT AUDIT 33 .

KERTAS KERTAS KERJA KERJA SAS 41 describes working papers as the records kept by the auditor of: 1. 3. The information obtained. and 4. 34 . The tests performed. The pertinent conclusions reached in the audit. The procedures applied. 2.

35 . Evidence that the audit was made in accordance with GAAS.KERTAS KERTAS KERJA KERJA Working papers provide: The principal support for the auditor’s report. A means for coordinating and supervising the audit.

KERTAS KERTAS KERJA KERJA 36 .

INTEGRASI INTEGRASI KERTAS KERTAS KERJA KERJA KAS KAS 37 .

…………………. AIE’s Final Cash 90 Cash 212 (90) 122 38 . WORKING TRIAL AIE’s BALANCE Expense 90 Prelim.HUBUNGAN HUBUNGAN KERTAS KERTAS KERJA KERJA DENGAN DENGAN LAPORAN LAPORAN KEUANGAN KEUANGAN FINANCIAL STATEMENTS Cash 122 Acc.

HUBUNGAN HUBUNGAN KERTAS KERTAS KERJA KERJA DENGAN DENGAN LAPORAN LAPORAN KEUANGAN KEUANGAN LEAD SCHEDULE – CASH A Per G/1 AIE’s Fin Petty Cash A-2 5 5 Cash in Bank: General A-3 186 (90) 9 Payroll A-4 21 212 (90) 122 39 .

HUBUNGAN HUBUNGAN KERTAS KERTAS KERJA KERJA DENGAN DENGAN LAPORAN LAPORAN KEUANGAN KEUANGAN A-2 Cash Count Sheet A-3 Bank Reconciliation A-3/1 Confirmation A-3/2 O/S Check List 40 .

HUBUNGAN HUBUNGAN KERTAS KERTAS KERJA KERJA DENGAN DENGAN LAPORAN LAPORAN KEUANGAN KEUANGAN A-4 Bank Reconciliation A-4/1 Confirmation A-4/2 O/S Check List 41 .

and the balance sheet date or the period covered by the audit.PENYIAPAN PENYIAPAN KERTAS KERTAS KERJA 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. Index number Each working paper is give an index or reference number. for identification and filing purposes. 42 . 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. a descriptive title identifying the content of the working paper.

PENYIAPAN PENYIAPAN KERTAS KERTAS KERJA 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.  Signatures and dates Upon completing their respective tasks. both the preparer and reviewer of a working paper should initial and date it. 43 . or that additional information about the item is available elsewhere on the working paper.

237 275.493 Financial Statements and Audit Report Working Trial Balance Adjusting Journal Entries Contingent Liabilities Operations Liabilities and Equity Assets Analytical Procedures Test of Controls & Substantive TOT Internal Control General Information Audit Programs Permanent Files 44 .050 37.795 20.ORGANISASI ORGANISASI KERTAS KERTAS KERJA KERJA Derrickson Associates Trial Balance 12/31/2003 Cash Accounts Receivable Prepaid Insurance Interest Receivable $165.

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

KERTAS KERTAS KERJA KERJA SEMENTARA SEMENTARA Audit program General information Working trial balance Adjusting and reclassification entries Supporting schedules 46 .

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