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MALINDA KHARISTA
ISA 500
SPECIFIC AUDIT
OBJECTIVES
TRANSACTION OBJECTIVES
A27-A30
&
A31-A33
Logic and Over
Different evidence
affected by statemen For
t
Direction of different assertion
Testing
Existence of
Under Inventory, might not
statemen be relevant in
t A27 A30 determining their
valuation
Preventing
Detecting
Correcting
Test Of
Details
bstantive Procedure & Test of Contro
Substantive
Analytical
SOURCE,
CHARATERISTIC
& CONDITION
OF INFORMATION
RELEVANCE OF
EXTERNAL SOURCE
IS AFFECTED BY A 31- A 33
CONDITION
GENERALIZATION
OF RELIABILITY
AUDIT EVIDENCE
SUFFICIENCY
MATERIALITY
A27-A30
&
A31-A33
QUALITY
MANAGEMENTS EXPERT
An Individual Or
Organization possessing
expertise in a field other
than accounting or
auditing, whose work in
that field is used by the
PROFESSIONAL
JUDGMENT
Inconsiste
ncy in, or Informati
Doubts on to be
over Requirement used as
reliability Audit
of Audit Evidence
Evidence
Selecting
Items for
testing
to obtain
Audit
Evidence
AUDIT PROCEDURE
Inconsiste
ncy in, or Informati
Doubts on to be
over Requirement used as
reliability Audit
of Audit Evidence
Evidence
Selecting
Items for
testing
to obtain
Audit
Evidence
Informati
on
Managem Produced
ent by Entity
Relevanc Expert
e and
Reliabilit 1. Obtaining audit
y evidence about
the completeness
and accuracy of
1. Evaluate The Competence and the information
Objectivity of that expert
2. Evaluating
2. Obtain an Understanding of whether the
the work of that expert
information is
sufficiently
3. Evaluate the appropriateness
of that experts work as audit precise and
evidence for the relevant detailed for the
assertion auditor purposes
Sufficient
Appropri
ate Audit
Evidence
Inconsiste
ncy in, or Informati
Doubts on to be
over Requirement used as
reliability Audit
of Audit Evidence
Evidence
Selecting
Items for
testing
to obtain
Audit
Evidence
1. Selecting all items (100% Test Of Details
examination)
factors as knowledge of the
clients business,
2. Selecting Specific Items preliminary assessments of
inherent and control risks,
3. Audit Sampling and the characteristics of
0 the population being tested
53
ISA This does not constitute
Non-Statistical Sampling audit sampling because
used in tests of control where the it cannot be projected
nature and cause of errors will to the entire population
often be more important than the
statistical analysis of the mere
presence or absence (the count)
of errors
Statistical Sampling
the sample size can be determined
using either probability theory or
professional judgment, but the
items selected must be at random
to make the sample statistically
Sufficient
Appropri
ate Audit
Evidence
Inconsiste
ncy in, or Informati
Doubts on to be
over Requirement used as
reliability Audit
of Audit Evidence
Evidence
Selecting
Items for
testing
to obtain
Audit
Evidence
Conditions:
Audit Evidence obtained from
one source is inconsistent with
that obtained from another
OR
The Auditor has doubts over the
reliability of Information to be
used as audit evidence
Ringka
Teliti
s
KK
P
Jelas Rapi
JENIS-JENIS KERTAS KERJA
PEMERIKSAAN
Current file Permanent file
Correspondence
(berkas
(Berkas tahun file (berkas surat
permanen): menyurat)
berjalan)
Neraca saldo Akte pendirian Berisi
Berita Acara Buku Pedoman korespondensi
Kas Opname Akuntansi dengan klien
Rekonsiliasi (Accounting berupa surat
Bank Manual) menyurat,facxi
Rincian Piutang Kontrak-kontrak mile dll.
Rincian Notulen Rapat
Persediaan
Rincian Hutang
Rincian Biaya,
dll
SUSUNAN KERTAS KERJA
PEMERIKSAAN
1. Draft laporan audit (audit report)
2. Laporan keuangan auditing
3. Ringkasan informasi bagi reviewer
4. Program audit
5. Laporan keuangan atau lembar kerja yang
di buat oleh klien
6. Ringkasan jurnal adjustment
7. Working trial balance
8. Daftar utama
9. Daftar pendukung
KESIMPULAN
Kertas kerja adalah catatan yang diselenggarakan
oleh auditor mengenai prosedur audit yang
ditempuhnya, pengujian yang dilakukannya, informasi
yang diperolehnya, dan simpulan yang dibuatnya
sehubungan dengan auditnya. Kertas kerja
merupakan mata rantai yang menghubungkan
catatan akuntansi klien dengan laporan audit yang
dihasilkan oleh auditor. Manfaat KKP, sebagai dasar
perencanaan audit tahun selanjutnya, sebagai dasar
untuk menentukan jenis laporan audit yang pantas,
sebagai dasar untuk supervisi audit oleh supervisor
dan partner. Hak pemilikan atas kertas kerja
sepenuhnya berada pada tangan akuntan publik,
bukan klien atau auditor. Faktor-faktor dalam
pemenuhan kertas kerja pemeriksaan adalah lengkap,
teliti, ringkas, jelas, rapi.
Thank You for Your Attention
Any Questions?