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Standar Pekerjaan Lapangan: Audit ats Cash

Standar Pekerjaan Lapangan: Audit ats Cash. Pertemuan 8. Tujuan Pembelajaran:. Memahami standar pemeriksaan lapangan terkait dengan audit atas cash Memahami tujuan dari audit atas cash Memahami internal control atas cash Memahami dan mampu membuat prosedur audit atas cash

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Standar Pekerjaan Lapangan: Audit ats Cash

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  1. Standar Pekerjaan Lapangan:Audit ats Cash Pertemuan 8

  2. Tujuan Pembelajaran: • Memahami standar pemeriksaan lapangan terkait dengan audit atas cash • Memahami tujuan dari audit atas cash • Memahami internal control atas cash • Memahami dan mampu membuat prosedur audit atas cash • Menyusun temuan audit atas cash

  3. PSAK No. 2 – Par 05 sd 08 Apa yang bisa digolongkan sebagai Kas ? • Cash on hand dan rekening giro. • Setara Kas ? • investasi yang dapat segera diubah menjadi kas tanpa harus menghadapi resiko penurunan nilai yang signifikan (segera akan jatuh tempo dalam waktu 3 bulan dari tanggal perolehannya) • Cerukan (bank overdraft)

  4. Audit Objectives of Cash • Transaction Objectives • Occurrence • Completeness • Accuracy • Cut off • Classification • Balance Objectives • Existence • Completeness • Rights and obligations • Valuation and Allocation (Boynton Modern Auditing 8ed p 850)

  5. Audit Objectives of Cash • Disclosure Objectives • Occurrence and Right and Obligation • Completeness • Classification and understandability • Accuracy and Valuation

  6. The Importance of Audit of Cash • Most of transactions involve and end up in Cash • Cash is the most favorite asset to be cheated (fraud) • Cash does not have any title (no ownership certification)

  7. Components of Internal Control of Cash • The control environment • Risk assessment • Control activities • Information and Communication • Monitoring

  8. Audit Procedures of Cash • Test of Beginning balance • Stated Balance vs Audited Balance • Test of Transactions • Receipt Transactions • Disbursement Transactions • Test of ending balance • Physical Examination • Reconciliation • Confirmation • Audit Corrections

  9. Types of Evidence • Inquires of the Client • Observation • Analytical Procedures • Documentation • Reperformance • Confirmation • Physical Examination Diskusikan contoh implementasinya !

  10. How to do Physical Examination of Cash(1) • Get the cash balance on the date of physical examination. • Identify the places where the cash (money) is stored • Identify whether all the cash in the safety boxes are belong to the company • Exclude the cash belong to others • Count the cash

  11. How to do Physical Examination of Cash(2) • Make Physical Examination Report • Accumulate the transactions of cash for the period of balance sheet date to physical examination date • Trace back the physical examination balance to the date of balance sheet • Make audit adjustments necessary • Discuss the discrepancy with the management

  12. Berita Acara Pemeriksaan Kas • Tugas  mahasiswa membuat Berita Acara Pemeriksaan menurut versi mereka masing- masing.

  13. BERITA ACARA PEMERIKSAAN KAS

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