AUDIT EVIDENCE

Oleh:
FITRIYADI FIRMAN
MUHAMMAD FAJRUL NOVRIZAL
 Definition Audit Evidence

Segala informasi yang mendukung angka angka atau

Mulyadi informasi lain yang disajikan dalam laporan keuangan, yang
(2002:74) dapat digunakan oleh auditor sebagai dasar untuk menyatakan
pendapatnya

Arens, Elder, setiap informasi yang digunakan oleh auditor untuk

dan Beasley menentukan apakah informasi yang diaudit telah dinyatakan
(2008 : 225 sesuai dengan kriteria yang ditetapkan
Audit Evidence Decisions

1 Which Audit Procedurs to Use

2 What sample size to select for a given procedure

3 Which items to select from the population

4 When to perform the procedures (timing)

 Manfaat Penelitian

Competence

Sufficiency
Persuasive
ness of
Evidence
Combined
Effect

Persuasiven
ess and
costs
 Competence

Relevance

Independence of
provider

Effectiveness of
internal control

Auditors direct
knowledge

Qualifications of
individuals

Degree of objectivity

Timelines
 Types of Audit Evidence

Physical examinations

Confirmations

Documentation

Analytical procedurs

Inquiries of the client

Penyeleksian koleksi

Recalcuation

Reperformance

Observation
Relationship Among Auditing Standart, Type of Evidence, and the
Four Audit Evidence Decisions
Information Often Confirmation
Audit Documentation

Purposes of audit documentation

1

Ownership of audit files

2

Confidentialy of audit files

3
 Current Files

Audit Program

General
Working Trial Balance Information
Current
Files

Adjusting and
Supporting Schedules reclassification entries
Effect of E-commerce

Audit evidence is increasingly in electronic form

1

Auditors use computers to read and examine

2 evidence

Software programs are typically windows-based

3