Standar Pekerjaan Lapangan:

Audit ats Cash

Pertemuan 8
Tujuan Pembelajaran:
 Memahami standar pemeriksaan lapangan
terkait dengan audit atas cash
 Memahami tujuan dari audit atas cash
 Memahami internal control atas cash
 Memahami dan mampu membuat
prosedur audit atas cash
 Menyusun temuan audit atas cash
PSAK No. 2 – Par 05 sd 08
Apa yang bisa digolongkan sebagai Kas ?
 Cash on hand dan rekening giro.
 Setara Kas ?
 investasiyang dapat segera diubah menjadi
kas tanpa harus menghadapi resiko
penurunan nilai yang signifikan (segera akan
jatuh tempo dalam waktu 3 bulan dari
tanggal perolehannya)
 Cerukan (bank overdraft)
Audit Objectives of Cash
 Transaction Objectives
 Occurrence
 Completeness
 Accuracy
 Cut off
 Classification
 Balance Objectives
 Existence
 Completeness
 Rights and obligations
 Valuation and Allocation
(Boynton Modern Auditing 8ed p 850)
Audit Objectives of Cash
 Disclosure Objectives
 Occurrence and Right and Obligation
 Completeness
 Classification and understandability
 Accuracy and Valuation
The Importance of Audit of Cash
 Most of transactions involve and end up in
Cash
 Cash is the most favorite asset to be
cheated (fraud)
 Cash does not have any title
(no ownership certification)
Components of
Internal Control of Cash
 The control environment
 Risk assessment
 Control activities
 Information and Communication
 Monitoring
Audit Procedures of Cash
 Test of Beginning balance
 Stated Balance vs Audited Balance
 Test of Transactions
 Receipt Transactions
 Disbursement Transactions
 Test of ending balance
 Physical Examination
 Reconciliation
 Confirmation
 Audit Corrections
Types of Evidence
1. Inquires of the Client
2. Observation
3. Analytical Procedures
4. Documentation
5. Reperformance
6. Confirmation
7. Physical Examination

Diskusikan contoh implementasinya !

How to do Physical Examination
of Cash (1)
1. Get the cash balance on the date of
physical examination.
2. Identify the places where the cash
(money) is stored
3. Identify whether all the cash in the safety
boxes are belong to the company
4. Exclude the cash belong to others
5. Count the cash
How to do Physical Examination
of Cash (2)
6. Make Physical Examination Report
7. Accumulate the transactions of cash for
the period of balance sheet date to
physical examination date
8. Trace back the physical examination
balance to the date of balance sheet
9. Make audit adjustments necessary
10. Discuss the discrepancy with the
management
Berita Acara Pemeriksaan Kas
 Tugas  mahasiswa membuat
Berita Acara Pemeriksaan
menurut versi mereka masing-
masing.
 BERITA ACARA
PEMERIKSAAN KAS