Modul ke

AUDITING 1

08 Fakultas
BUKTI AUDIT ATAS LAPORAN
KEUANGAN

Ekonomi dan Bisnis

Oleh :
Program Studi 1. Dr. Rita Yuniarti, S.E., M.M., Ak., CA.
Akuntansi S1 2. Dr. Islahuzzaman, S.E., M.Si., Ak., CA
3. Syafdinal, S.E., M.M., Ak.
4. Rini Susiani, S.E., M.M., Ak., CA.
5. Mirna Dianita, S.E., M.M., Ak., CA.
6. Robertus Ary Novianto, S.E., M.M., Ak...
Learning Objective 1

Contrast audit evidence with

evidence used by other
professions.
Nature of Evidence

 The use of evidence is not

unique to auditors

 Evidence is also used by

scientists, lawyers,
and historians
.
 
Learning Objective 2
Identify the four audit evidence
decisions that are needed to
create an audit program.
KEPUTUSAN BUKTI AUDIT

1.Prosedur audit yang akan digunakan

2.Berapa ukuran sampel yang akan dipilih
untuk prosedur tersebut
3.Item-item mana yang akan dipilih dari
populasi
4.Kapan melaksanakan prosedur tersebut
Audit Program

It includes a list of the audit procedures

the auditor considers necessary.
 Sample sizes
 Items to select
 Timing of the tests

Most auditors use computers to facilitate

the preparation of audit programs.
Management’s Responsibilities
 Management is responsible for the financial
statements and for internal control.

 The Sarbanes-Oxley Act increases management’s

responsibility for the financial statements.

 It requires the CEO and the CFO of public

companies to certify the quarterly and annual
financial statements submitted to the SEC.
Learning Objective 3

Specify the characteristics that

determine the persuasiveness
of evidence.
PERSUASIVITAS BUKTI
• Relevansi Bukti
Ketepatan • Reliabilitas Bukti
Bukti

• Kuantitas bukti
Kecukupa yang diperoleh akan
n menentukan
kecukupannya
Karakteristik Reliabilitas Bukti

Independensi penyedia bukti

Efektivitas pengendalian internal klien

Pengetahuan langsung auditor

Kualifikasi individu yang menyediakan informasi

Tingkat objektivitas

Ketepatan waktu
Persuasivitas dan Biaya

Dalam membuat keputusan tentang bukti pada audit

tertentu, baik persuasivitas maupun biaya harus
dipertimbangkan.

tujuan auditor adalah memperoleh sejumlah bukti audit

yang tepat dan mencukupi dengan total biaya serendah
mungkin
Learning Objective 4

Identify and apply the eight types

of evidence used in auditing.
 JENIS-JENIS BUKTI AUDIT

. Pemeriksaan fisik (physical examination)

Konfirmasi (confirmation)

Dokumentasi (documentation)

Prosedur analitis (analytical procedures)

Wawancara dengan Klien (inquiries of the client)

Rekalkulasi (recalculation)

Pelaksanaan-ulang (reperformance)

Observasi (observation)
Physical Examination
It is the inspection or count by the
auditor of a tangible asset.

This type of evidence is most often

associated with inventory and cash.
 Analytical Procedures

 Understand the client’s industry and business

 Assess the entity’s ability to continue as a

going concern

 Indicate the presence of possible misstatements

in the financial statements

 Reduce detailed audit tests

Inquiries of the Client

It is the obtaining of written or oral information

from the client in response to questions
from the auditor.
Inquiries of the Client

It is the obtaining of written or oral information

from the client in response to questions
from the auditor.
Recalculation

It involves rechecking a sample of calculations

made by the client.
Reperformance
.
It is the auditor’s independent tests of client
accounting procedures or controls that
were originally done.
 Observation
It is the use of the senses to assess client activities.

The auditor may tour the plant to obtain a general

impression of the client’s facilities.
Appropriateness of Types of
Evidence
Type of evidence
 Independence of provider
 Effectiveness of client’s internal controls
 Auditor’s direct knowledge
 Qualifications of provider
 Objectivity of evidence
Learning Objective 5

Understand the purposes of

audit documentation.
Audit Documentation

Audit documentation is the principal record

of auditing procedures applied, evidence
obtained, and conclusions reached by
the auditor in the engagement.
Audit Documentation
 Purposes of audit documentation
Ownership of audit files
Confidentiality of audit files
Learning Objective 6

Prepare organized audit

documentation.
Permanent Files

These files are intended to contain

data of a historical or continuing
nature pertinent to the current audit.
 Current Files
 Audit program
 General information.
 Working trial balance
 Adjusting and reclassification entries
 Supporting schedules
Terima Kasih Atas Perhatiannya

1. Dr. Rita Yuniarti, S.E., M.M., Ak., CA.

2. Dr. Islahuzzaman, S.E., M.Si., Ak., CA
3. Syafdinal, S.E., M.M., Ak.
4. Rini Susiani, S.E., M.M., Ak., CA.
5. Mirna Dianita, S.E., M.M., Ak., CA.
6. Robertus Ary Novianto, S.E., M.M., Ak...