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BAB 11 AUDIT PROGRAM

BAB 11 AUDIT PROGRAM. TUJUAN AUDIT PROGRAM GENERALIZED AUDIT PROGRAM PROSEDUR AUDIT PROGRAM KESIMPULAN AUDIT PROGRAM. TUJUAN AUDIT PROGRAM. Audit Program merupakan kumpulan dari prosedur audit yg akan dijalankan dan dibuat scr tertulis Tujuan Audit Program:

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BAB 11 AUDIT PROGRAM

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  1. BAB 11 AUDIT PROGRAM • TUJUAN AUDIT PROGRAM • GENERALIZED AUDIT PROGRAM • PROSEDUR AUDIT PROGRAM • KESIMPULAN AUDIT PROGRAM

  2. TUJUAN AUDIT PROGRAM Audit Program merupakan kumpulan dari prosedur audit yg akan dijalankan dan dibuat scr tertulis Tujuan Audit Program: Membantu Auditor dlm memberikan perintah kpd asisten mengenai pekerjaan yg harus dilaksanakan. Audit Program yg baik hrs mencantumkan : • Tujuan pemeriksaan. • Audit prosedur yg akan dijalankan • Kesimpulan pemeriksaan.

  3. GENERALIZED AUDIT PROGRAM • TEST, of prescribed control for legal, procedural & policy compliances • SCAN for and investigating the unusual • TRACE & Vouch ( Documents to records, records to documents, subsidiary ledgers) • VERIVY prenumbering ( no skips or misses) • ANALYZE for fraud if control absent or weak

  4. MANFAAT AUDIT PROGRAM • Sebagai petunjuka kerja yagn harus dilakukan dan instruksi bagaimana harus menyelesaikan suatu pemeriksaan • Sebagai dasar untuk koordinasi, pengawasan, dan pengendalian pemeriksaan • Sebagai dasar penilaian kerja yang dilakukan klien.

  5. PROSEDUR AUDIT PROGRAM • Prosedur Audit Program untuk Compliance Test • Prosedur Audit Program untuk Substantive Test • Prosedur Audit Program untuk keduanya.

  6. CONTOH AUDIT PROGRAM UNTUK PENGUJIAN KEPATUHAN (COMPLIANCE TEST) : PROSEDUR PEMBELIAN Dibuat Oleh: Tanggal: Direvisi Oleh: Tanggal: Client : PT ABC Schedule: Audit Progr Periode: 31-12-2005 Index: KKP: A8

  7. CONTOH AUDIT PROGRAM UNTUK PENGUJIAN SUBSTANTIF (SUBSTANTIF TEST) : UTANG DAGANG Dibuat Oleh: Tanggal: Direvisi Oleh: Tanggal: Client : PT ABC Schedule: Audit Progr Periode: 31-12-2005 Index: KKP: A8

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