BUKTI AUDIT

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BUKTI AUDIT
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PENDAHULUAN

• Top-Down vs. Bottom-Up Audits
• Important Decisions About Audit Evidence
• Specific Audit Objectives and Audit Evidence
• Audit Evidence, Corroborating Information, and
  Audit Procedures
• Electronic Data Processing and Audit Procedures
• Audit Programs
• Working Papers

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TOP-DOWN VS BUTTOM-UP AUDIT

• Top-down audit evidence focuses the auditors
  attention on obtaining an understanding of
• The business and industry,
• Managements goals and objectives,
• How management uses its resources to attain those
  goals,
• The organizations competitive advantage in the
  marketplace,
• Core business processes, and
• The earnings and cash flow that result.

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TOP-DOWN VS BUTTOM-UP AUDIT

• Bottom-up audit evidence focuses on directly
  testing
• Transactions,
• Account balances, and
• The systems that record the transactions and
  resulting account balances.

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TOP-DOWN VS BUTTOM-UP AUDIT
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KEPUTUSAN TERKAIT BUKTI AUDIT

• When planning the audit, the auditor must make 4
  important decisions about scope and conduct of
  the audit. These include
• 1. The nature of tests to be performed
• 2. The timing of tests to be performed
• 3. The extent of tests to be performed
• 4. The assignment of staff to perform audit tests

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TUJUAN KHUSUS AUDIT

• Five Management Assertions (GAAS)
• Existence and Occurrence
• Completeness
• Rights and Obligations
• Valuation or Allocation
• Presentation and Disclosure

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TUJUAN KHUSUS AUDIT
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TUJUAN KHUSUS AUDIT
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TUJUAN KHUSUS AUDIT
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KATEGORI BUKTI AUDIT
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KECUKUPAN BUKTI AUDIT

• Faktor yang mempengaruhi kecukupan bukti audit
• Materiality
• Risk of Material Misstatement
• Size of Population
• Characteristics of Population

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KOMPETENSI BUKTI AUDIT

• Relevance of Audit Evidence
• Reliability of Audit Evidence
• Professional Judgment

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KEANDALAN BUKTI AUDIT
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KEANDALAN BUKTI AUDIT
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PROSEDUR AUDIT
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PROSEDUR AUDIT

• 10 types of audit procedures
• 1. Analytical procedures
• 2. Inspecting
• 3. Confirming
• 4. Inquiring
• 5. Counting
• 6. Tracing
• 7. Vouching
• 8. Observing
• 9. Reperforming
• 10. Computer-assisted audit techniques

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PROSEDUR AUDIT
Terms
Types of Evidence
Examine
Documentation
Scan
Analytical procedures
Read
Documentation
Analytical procedures
Compute
Recompute
Reperformance
Foot
Reperformance
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PROSEDUR AUDIT
Terms
Types of Evidence
Trace
Documentation
Compare
Documentation
Count
Physical examination
Observation
Observe
Inquire
Inquiries of client
Vouch
Documentation
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KONFIRMASI
Information Source Assets Cash in
bank Bank Accounts receivable Cust
omer Notes receivable Maker Owned
inventory out on consignment Consignee Inventory
held in public warehouses Warehouse Cash
surrender value of life insurance Insurance co.
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KONFIRMASI
Information Source Liabilities Accounts
payable Creditor Notes payable Lend
er Advances from customers Customer Mortgages
payable Mortgagor Bonds payable Bond
holder
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KONFIRMASI
Information Source Owners
Equity Shares outstanding Registrar
and transfer agent
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KONFIRMASI
Information Source Other
Information Insurance coverage Insurance
company Contingent liabilities Bank, lender,
and clients counsel Bond
indenture agreements Bondholder Collateral held
by creditors Creditor
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VOUCHING DAN TRACING
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TEKNIK AUDIT BERBANTUAN KOMPUTER

• Auditing around the computer
• Auditing with the computer
• Auditing through the computer
• Advantageous when
• Significant part of internal controls is imbedded
  in a computer program
• Significant gaps in visible audit trail
• Large volumes of records to be tested

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TEKNIK AUDIT BERBANTUAN KOMPUTER

• Parallel Simulation
• Test Data
• Integrated Test Facility

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PARALLEL SIMULATION VS TEST DATA
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PROGRAM AUDIT
It includes a list of the audit procedures the
auditor considers necessary.
Most auditors use computers to facilitate the
preparation of audit programs.
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TEKNIK AUDIT BERBANTUAN KOMPUTER

• The auditor can use computer audit software to do
  the following
• Perform the calculations and comparisons used in
  analytical procedures.
• Select a sample of accounts receivable for
  confirmation.
• Scan a file to determine that all documents in a
  series have been accounted for.
• Compare data elements in different files for
  agreement.
• Submit test data to the clients programs to
  determinethat computer aspects of internal
  controls are functioning.
• Reperform a variety of calculations such as
  totaling the accounts receivable subsidiary
  ledger or inventory file.

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ELEMEN POKOK PROGRAM AUDIT
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CONTOH PROGRAM AUDIT
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CONTOH PROGRAM AUDIT
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KERTAS KERJA AUDIT
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KERTAS KERJA

• SAS 41 describes working papers as the records
  kept by the auditor of
• 1. The procedures applied,
• 2. The tests performed,
• 3. The information obtained, and
• 4. The pertinent conclusions reached in the audit.

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KERTAS KERJA

• Working papers provide
• The principal support for the auditors report.
• A means for coordinating and supervising the
  audit.
• Evidence that the audit was made in accordance
  with GAAS.

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KERTAS KERJA
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INTEGRASI KERTAS KERJA KAS
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HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN
FINANCIAL STATEMENTS Cash 122 Acc. .
WORKING TRIAL BALANCE Prelim. AIEs
Final Cash 212 (90) 122
AIEs Expense 90 Cash 90
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HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN
LEAD SCHEDULE CASH A-1 Per
G/1 AIEs Final Petty Cash A-2
5 5 Cash in Bank General
A-3 186 (90) 96 Payroll A-4 21
21 212 (90) 122
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HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN
A-2 Cash Count Sheet
A-3 Bank Reconciliation
A-3/1 Confirmation
A-3/2 O/S Check List
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HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN
A-4 Bank Reconciliation
A-4/1 Confirmation
A-4/2 O/S Check List
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PENYIAPAN KERTAS KERJA

• The following essential techniques of good
  working paper preparation should always be
  observed
• Heading Each working paper should contain the
  name of the client, a descriptive title
  identifying the content of the working paper, and
  the balance sheet date or the period covered by
  the audit.
• Index number Each working paper is give an index
  or reference number, for identification and
  filing purposes.
• Cross-referencing Data on a working paper that
  is taken from another working paper or that is
  carried forward to another working paper should
  be cross-referenced with the index numbers of
  those working papers.

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PENYIAPAN KERTAS KERJA

• Tick marks Tick marks are symbols that are used
  on working papers to indicate that the auditor
  has performed some procedure on the item to which
  the tick mark is affixed, or that additional
  information about the item is available elsewhere
  on the working paper.
• Signatures and dates Upon completing their
  respective tasks, both the preparer and reviewer
  of a working paper should initial and date it.

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ORGANISASI KERTAS KERJA
Financial Statements and Audit Report
Analytical Procedures
Test of Controls Substantive TOT
Working Trial Balance
Derrickson Associates Trial Balance 12/31/2003 Ca
sh 165,237 Accounts Receivable
275,050 Prepaid Insurance 37,795 Interest
Receivable 20,493
Adjusting Journal Entries
Internal Control
Contingent Liabilities
General Information
Operations
Liabilities and Equity
Audit Programs
Assets
Permanent Files
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KERTAS KERJA PERMANEN
These files are intended to contain data of a
historical or continuing nature pertinent to the
current audit.
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KERTAS KERJA SEMENTARA
Audit program
General information
Working trial balance
Adjusting and reclassification entries
Supporting schedules
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Terima Kasih