AUDITING EVIDENCE

BY:
Cicilia Wahyu AG (008201705011)
Ratrika Rossa DM (008201705012)

http://www.free-powerpoint-templates-design.com
 01
OBJECTIVE Contrast audit evidence with evidence used by other
professions.

L 02 Identify the four audit evidence decisions that are

needed to create an audit program.

E 03 Characteristics that determine the persuasiveness

of evidence
A 04 Identify and apply the eight types of evidence

R used in auditing.

05
N Understand the purposes of audit documentation.

I 06 Prepare organized audit documentation.

N 07 Describe how technology affects audit evidence

and audit documentation.
G
 Learning Objective 1

“
“
Bukti mencakup informasi yang sangat persuasive dan informasi
yang kurang persuasive.

All use evidence to help them draw conclusions

Learning Objective 2
Identify the four audit evidence decisions that are
needed to create an audit program
 Audit Evidence Decisions
Bukti apa yang harus dikumpulkan dan berapa banyak yang terkumpul:

Which audit procedures to use ? Which items to select from the

01 Instruksi terperinci yang menjelaskan bukti 03 population?
audit yang akan diperoleh selama audit. Metode dapat digunakan untuk memilih item
spesifik yang akan diperiksa.

What sample size to select for When to perform the procedures?

02 a given procedure ? 04 Sebagian keputusan waktu dipengaruhi ketika
Variasikan ukuran sampel dari satu hingga klien membutuhkan audit untuk diselesaikan.
semua item dalam populasi yang diuji
 Learning Objective 3
Characteristics that determine the persuasiveness of
evidence
 Persuasiveness of Evidence
2 faktor penentu persuasif bukti yaitu:

Appropriateness

Ukuran kualitas bukti, yang berarti relevansi dan Sufficiency

keandalannya dalam memenuhi tujuan audit Sufficiency

Memilih prosedur audit yang relevan dengan tujuan

audit yang sedang diuji auditor Jumlah bukti yang diperoleh menentukan kecukupannya.

Kecukupan bukti diukur terutama dengan ukuran sampel

yang dipilih auditor.
 Six Characteristics of Reliable Evidence

Qualification of individuals providing

Independence of provider
the information

Effectiveness of client’s Degree of objectivity

internal controls

Auditor’s direct knowledge Timeliness

 Learning Objective 4
Identify and apply the eight types of evidence used in
auditing
Types of Audit Evidence

01 Physical examination

02 Confirmation

03 Documentation

04 Analytical procedures
Types of Audit Evidence

05 Inquiries of the client

06 Recalculation

07 Reperformance

08 Observation
Cost of Types of Evidence
Most expensive
• physical examination
• confirmation.

Moderately costly
• Documentation
• analytical procedures
• Re-performance

Least-expensive
• Observation
• inquiries of the client
• recalculation
Learning Objective 5
Understand the purposes of audit documentation.
 Audit Documentation
Purposes of Audit Documentation
Memberikan jaminan wajar terhadap audit yg telah dilaksanakan
auditor. 01
05

Ownership of Audit Files

Dokumentasi audit yang disiapkan selama penugasan
merupakan milik auditor.

Confidentiality of Audit Files

Aturan 301 Kode Perilaku Profesional
Learning Objective 6
Prepare organized audit documentation.
 Audit Documentation
Contents and Organization

1 Permanent Files 2 Current Files

Contoh:
Contoh:
 Dokumentasi pengendalian internal
 Program audit
 Hasil prosedur analitis tahun sebelumnya
 Informasi umum
Learning Objective 7
Describe how technology affects audit evidence and
audit documentation.
 Audit Documentation
Effect of Technology on Audit Evidence and Audit Documentation

Bukti Audit meningkat dalam bentuk electronic.

Contoh software audit :

 ACL Software
 IDEA (Interactive Data Extraction and Analysis)