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Auditing The Expenditure Cycles
Auditing The Expenditure Cycles
AUDITING
EXPENDITURE
CYCLE
Pengauditan 2
TABLE OF CONTENTS
//AUDITING THE EXPENDITURE CYCLES
EXPENDITURE FEATURES OF
01 CYCLES 02 PHOTOGRAPHY
You can describe the topic of the
section here
Yulia Erlina
01
//AUDITING THE EXPENDITURE CYCLES
AUDITING
Auditing typically refers to financial statement
audits or an objective examination and evaluation
of a company’s financial statements – usually
performed by an external third party.
//AUDITING THE EXPENDITURE CYCLES
EXPENDITU
RE
ik-ˈspen-di-chər
Any payment of cash or other assets to
another entity.
//AUDITING THE EXPENDITURE CYCLES
CYCLE
ˈsʌɪk(ə)l
a series of events that are regularly repeated
in the same order.
“Audit siklus pengeluaran merupakan tindakan yang harus dilakukan
oleh perushaan atas aktivitas-aktivitas yang berkaitan dengan akuisisi
—DEFINITION
CONCEPTS
//AUDITING THE EXPENDITURE CYCLES
PURPOSE
Tujuan audit siklus pengeluaran berdasarkan
penilaian pihak manajemen (Hall & Single, 2007)
CHARACTERISTICS
Dalam siklus pengeluaran terdapat dua aktivitas
utama, yaitu (Mulyadi, 2014)
WHAT’S THE PROCESS?
RECREATED PROCESS
WHAT’S THE PROCESS?
Perancangan
program audit untuk pengujian
pengendalian pada transaksi
pengeluaran kas.
UNDERSTANDING YOUR CLIENT
RISIKO PROSEDUR
//AUDITING THE EXPENDITURE CYCLES
RISIKO INHIREN
MATERIALITAS ANALITIS
PENILAIAN AWAL
PEMANTAUAN
MENGUJI
05 Penilaian Kelengkapan, Keberadaan, serta
Hak dan Kewajiban
MENGUJI MENINJAU
PENILAIAN 03 04 Voucher Pengeluaran kas
Akurasi dan Kelengkapan untuk Melihat Tren yang
Tidak Wajar dan
Pengecualian
CASE STUDIES
AUDITING THE
//AUDITING THE EXPENDITURE CYCLES
EXPENDITURE EXPENDITURE
THE COMPANY
PROCESS CYCLES
PT PJB Services (Pembangkit Proses pembayaran yang ada di Proses pembayaran yang ada di
Jawa Bali) PT PJB Services dibedakan PT PJB Services dibedakan
menjadi 3 (tiga) yaitu menjadi 3 (tiga) yaitu
“Ask a question before being questioned”
//AUDITING THE EXPENDITURE CYCLES
QUESTION
TIME
//AUDITING THE EXPENDITURE CYCLES
YOU
THANK