Pertemuan 15 Kertas Kerja

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Pertemuan 15Kertas Kerja Program/Rencana Audit

• Matakuliah ltltF0174gtgt/ltltAudit Lap-Keuangan
  SIABKgtgt
• Tahun ltlt2005gtgt
• Versi ltlt1/0gtgt

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Learning Outcomes

• Pada akhir pertemuan diharapkan mahasiswa
• akan mampu
• Menghasilkan suatu kertas kerja audit
• Menghasilkan program kerja audit
• dalam rangka audit laporan keuangan dengan
• SIA berbasis komputer (TIK-8)

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PLANNING

• PREPLAN
• CLIENT ACCEPTANCE OR CONTINUATION
• INVESTIGATION
• REASONS FOR AUDIT
• ENGAGEMENT LETTER
• SELECT STAFF

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• OBTAIN BACKGROUND INFORMATION
• KNOWLEDGE OF CLIENT INDUSTRY
• TOUR CLIENT FACILITIES
• IDENTIFY RELATED PARTIES
• NEED FOR SPECIALISTS
• CLIENT LEGAL OBLIGATIONS
• CHARTER AND BYLAWS
• MINUTES OF MEETINGS
• CONTARCTS
• PRELIMINARY ANALYTICAL REVIEW

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WORKING PAPERS

• PURPOSES OF WORKING PAPERS
• PLANNING AUDIT
• RECORD EVIDENCE GATHERED
• BASIS FOR AUDIT REPORT
• BASIS FOR REVIEW
• CONTENT AND ORGANIZATION
• PERMANENT FILES
• CURRENT FILES

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• WORKING TRIAL BALANCE
• GROUPED TRIAL BALANCE
• LEAD SCHEDULES
• FOR EACH MAJOR CATEGORY, LISTING OF ALL ACCOUNTS
  OF THAT TYPE
• ADJUSTING AND RECLASSIFICATION ENTRIES
• SUPPORTING SCHEDULES
• ANALYSIS
• TRIAL BALANCE OR LIST
• RECONCILIATION
• TEST OF REASONABLENESS
• SUMMARY OF PROCEDURES
• SUPPORTING DOCUMENTS
• OUTSIDE DOCUMENTATION

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• PREPARATION OF WORKING PAPERS
• HEADING
• INDEXING AND CROSS-REFERENCING
• INDICATE AUDIT WORK PERFORMED
• TICK MARKS
• OBJECTIVE OF PREPARING WORK PAPER
• CONCLUSIONS
• OWNERSHIP OF WORK PAPERS
• CONFIDENTIALITY

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PLANNING

• PREPLAN
• CLIENT ACCEPTANCE OR CONTINUATION
• INVESTIGATION
• REASONS FOR AUDIT
• ENGAGEMENT LETTER
• SELECT STAFF

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• OBTAIN BACKGROUND INFORMATION
• KNOWLEDGE OF CLIENT INDUSTRY
• TOUR CLIENT FACILITIES
• IDENTIFY RELATED PARTIES
• NEED FOR SPECIALISTS
• CLIENT LEGAL OBLIGATIONS
• CHARTER AND BYLAWS
• MINUTES OF MEETINGS
• CONTARCTS
• PRELIMINARY ANALYTICAL REVIEW

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WORKING PAPERS

• PURPOSES OF WORKING PAPERS
• PLANNING AUDIT
• RECORD EVIDENCE GATHERED
• BASIS FOR AUDIT REPORT
• BASIS FOR REVIEW
• CONTENT AND ORGANIZATION
• PERMANENT FILES
• CURRENT FILES

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• WORKING TRIAL BALANCE
• GROUPED TRIAL BALANCE
• LEAD SCHEDULES
• FOR EACH MAJOR CATEGORY, LISTING OF ALL ACCOUNTS
  OF THAT TYPE
• ADJUSTING AND RECLASSIFICATION ENTRIES
• SUPPORTING SCHEDULES
• ANALYSIS
• TRIAL BALANCE OR LIST
• RECONCILIATION
• TEST OF REASONABLENESS
• SUMMARY OF PROCEDURES
• SUPPORTING DOCUMENTS
• OUTSIDE DOCUMENTATION

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• PREPARATION OF WORKING PAPERS
• HEADING
• INDEXING AND CROSS-REFERENCING
• INDICATE AUDIT WORK PERFORMED
• TICK MARKS
• OBJECTIVE OF PREPARING WORK PAPER
• CONCLUSIONS
• OWNERSHIP OF WORK PAPERS
• CONFIDENTIALITY

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TYPES OF TESTS

• PROCEDURES TO OBTAIN UNDERSTANDING OF INTERNAL
  CONTROL
• INQUIRIES OF CLIENT
• READ POLICY AND PROCEDURES MANUALS
• EXAMINE DOCUMENTS
• OBSERVE PERSONNEL
• TESTS OF CONTROL
• OBSERVE PERSONNEL
• REPERFORM PROCEDURES
• WAS PROCEDURE PERFORMED?
• WAS IT PERFORMED CONSISTENTLY
• WHO PERFORMED IT?

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• SUBSTANTIVE TESTS OF TRANSACTIONS
• TEST FOR DOLLAR MISSTATEMENT
• SATISFY ALL SIX TRANSACTION-RELATED OBJECTIVES
  FOR EACH CLASS OF TRANSACTIONS
• RECORED SALES OCCURRED
• RECORDED SALES ARE COMPLETE
• RECORDED SALES ARE ACCURATE
• RECORDED SALES ARE IN CORRECT TIME PERIOD
• RECORDED SALES ARE PROPERLY CLASSIFIED
• RECORDED SALES ARE ACCURATELY SUMMARIZED
• ANALYTICAL PROCEDURES
• COMPARISONS OF DATA
• FOUR PURPOSES

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• TESTS OF DETAILS OF BALANCES
• FOCUS ON ENDING G/L BALANCES
• EXTENT DEPENDENT ON RESULTS OF OTHER TESTS
• TESTS OF CONTROL
• ANALYTICAL PROCEDURES
• TESTS OF TRANSACTIONS
• SUMMARY OF TYPES OF TESTS
• CONTROL RISK ASSESSMENT
• TESTS OF CONTROL
• TESTS OF TRANSACTIONS
• LOWER DETECTION RISK
• TESTS OF TRANSACTIONS
• ANALYTICAL PROCEDURES
• TESTS OF DETAILS OF BALANCES

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RELATIONSHIP BETWEEN TESTS AND EVIDENCE

• RELATIVE COSTS
• ANALYTICAL PROCEDURES
• PROCEDURES TO OBTAIN UNDERSTANDING OF I/C AND
  TESTS OF CONTROL
• SUBSTANTIVE TESTS OF TRANSACTIONS
• TESTS OF DETAIL OF BALANCES
• RELATION BETWEEN TESTS OF CONTROL AND SUBSTANTIVE
  TESTS
• DEVIATION FROM CONTROL INCREASES RISK OF DOLLAR
  ERROR

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EVIDENCE MIX

• TRADE OFF BETWEEN TESTS OF CONTROL AND
  SUBSTANTIVE TESTS
• FIGURE 10-4
• ANALYSIS OF AUDITS 1 TO 4 ON PAGES 337-338

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DESIGN AUDIT PROGRAM

• TESTS OF CONTROL AND SUBSTANTIVE TESTS OF
  TRANSACTIONS
• FOUR STEPS
• APPLY TRANSACTION-RELATED OBJECTIVES
• IDENTIFY SPECIFIC CONTROLS TO REDUCE RISK
• DEVELOP TESTS OF CONTROL
• DESIGN SUBSTANTIVE TESTS OF TRANSACTIONS FOR
  POTENTIAL MISSTATEMENTS
• CONSIDER CONTROL RISK ASSESSMENT

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• ANALYTICAL PROCEDURES
• AUDITOR JUDGMENT
• INDUSTRY-SPECIFIC PROCEDURES
• TESTS OF DETAIL OF BALANCES
• SET MATERIALITY LEVEL, ACCEPTABLE AUDIT RISK, AND
  ASSESS INHERENT RISK
• ASSESS CONTROL RISK
• DESIGN TESTS OF BALANCES FOR EACH BALANCE-RELATED
  OBJECTIVE
• RELATION OF AUDIT OBJECTIVES
• TABLE 10-5

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SUMMARY OF AUDIT PROCESS

• PHASE I
• PLAN AUDIT
• DESIGN APPROACH
• PHASE II
• PERFORM TESTS OF CONTROLS
• PERFORM TESTS OF TRANSACTIONS
• PHASE III
• PERFORM ANALYTICAL PROCEDURES
• PERFORM TESTS OF BALANCES
• PHASE IV
• COMPLETE AUDIT AND ISSUE REPORT