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PB IV ALUR PENGADAAN DAN PEMBAYARAN

PB IV ALUR PENGADAAN DAN PEMBAYARAN. Rudy Suryanto , SE., M.Acc. PENGADAAN & PEMBAYARAN. Seperti apa alur pengadaan dan pembayaran ? Apa transaksi yang terjadi ? Dokumen apa saja yang diperlukan di alur pendapatan dan penagihan ? Apa akun-akun yang terkait ?

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PB IV ALUR PENGADAAN DAN PEMBAYARAN

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  1. PB IV ALUR PENGADAAN DAN PEMBAYARAN Rudy Suryanto, SE.,M.Acc

  2. PENGADAAN & PEMBAYARAN • Sepertiapaalurpengadaandanpembayaran? • Apatransaksi yang terjadi? • Dokumenapasaja yang diperlukan di alurpendapatandanpenagihan? • Apaakun-akun yang terkait ? • Apaasersiuntukmasing-masingakuntersebut? • Apaprosedur audit yang wajibkitalaksanakan? • Apaprosedur audit tambahan yang kitaperlukan? • Apasajakemungkinankesalahanklien yang bisaterjadi (risk assesment) • Bagaimanakitamembuatkertaskerja?

  3. RESIKO SumberTabel 17-2 & 17-3 Bab 17 Halaman 155

  4. AKUN

  5. PENGUJIAN • Ujipengendalian • Ujisubstantif • Ujianalitis

  6. UJI PENGENDALIAN • AnalisadokumendisainSistemPengendalian Internal bandingkandengan COSO Framework (Disain ok  lanjutkeujiberikut, disaintidak Ok , SPI lemah/buruk  ResikoPengendalianTinggi) • Pilih 25 sample acak • Ujikesesuaianpelaksanaan (implementasivsDisain) • Apabila 100% sesuai -- > SPI kuat / bagus ResikoPengendalianRendah

  7. UjiSubstantif • Vouching • Tracing / Cross Ref • Rekalkulasi • Konfirmasi • Rekonsiliasi • CekFisik (Stock Opname) • subsequent event

  8. 01 Purchase Request

  9. DEBIT NOTE/MEMO DEBIT

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