BUKTI AUDIT

1. BUKTI AUDIT

2. 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

3. TOP-DOWN VS BUTTOM-UP AUDIT Top-down audit evidence focuses the auditor’s attention on obtaining an understanding of: • The business and industry, • Management’s goals and objectives, • How management uses its resources to attain those goals, • The organization’s competitive advantage in the marketplace, • Core business processes, and • The earnings and cash flow that result.

4. 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.

5. TOP-DOWN VS BUTTOM-UP AUDIT

6. 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

7. TUJUAN KHUSUS AUDIT Five Management Assertions (GAAS) • Existence and Occurrence • Completeness • Rights and Obligations • Valuation or Allocation • Presentation and Disclosure

8. TUJUAN KHUSUS AUDIT

9. TUJUAN KHUSUS AUDIT

10. TUJUAN KHUSUS AUDIT

11. KATEGORI BUKTI AUDIT

12. KECUKUPAN BUKTI AUDIT Faktor yang mempengaruhi kecukupan bukti audit: • Materiality • Risk of Material Misstatement • Size of Population • Characteristics of Population

13. KOMPETENSI BUKTI AUDIT • Relevance of Audit Evidence • Reliability of Audit Evidence • Professional Judgment

14. KEANDALAN BUKTI AUDIT

15. KEANDALAN BUKTI AUDIT

16. PROSEDUR AUDIT

17. 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

18. PROSEDUR AUDIT Terms Types of Evidence Examine Documentation Scan Analytical procedures Read Documentation Compute Analytical procedures Recompute Reperformance Foot Reperformance

19. PROSEDUR AUDIT Terms Types of Evidence Trace Documentation Compare Documentation Count Physical examination Observe Observation Inquire Inquiries of client Vouch Documentation

20. KONFIRMASI Information Source Assets Cash in bank Bank Accounts receivable Customer Notes receivable Maker Owned inventory out on consignment Consignee Inventory held in public warehouses Warehouse Cash surrender value of life insurance Insurance co.

21. KONFIRMASI Information Source Liabilities Accounts payable Creditor Notes payable Lender Advances from customers Customer Mortgages payable Mortgagor Bonds payable Bondholder

22. KONFIRMASI Information Source Owners’ Equity Shares outstanding Registrar and transfer agent

23. KONFIRMASI Information Source Other Information Insurance coverage Insurance company Contingent liabilities Bank, lender, and client’s counsel Bond indenture agreements Bondholder Collateral held by creditors Creditor

24. VOUCHING DAN TRACING

25. 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

26. TEKNIK AUDIT BERBANTUAN KOMPUTER • Parallel Simulation • Test Data • Integrated Test Facility

27. PARALLEL SIMULATION VS TEST DATA

28. 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.

29. 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 client’s 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.

30. ELEMEN POKOK PROGRAM AUDIT

31. CONTOH PROGRAM AUDIT

32. CONTOH PROGRAM AUDIT

33. KERTAS KERJA AUDIT

34. KERTAS KERJA SAS 41 describes working papersas 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.

35. KERTAS KERJA Working papers provide: • The principal support for the auditor’s report. • A means for coordinating and supervising the audit. • Evidence that the audit was made in accordance with GAAS.

36. KERTAS KERJA

37. INTEGRASI KERTAS KERJA KAS

38. HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN FINANCIAL STATEMENTS Cash 122 Acc. …………………. WORKING TRIAL BALANCE Prelim.AIE’sFinal Cash 212 (90) 122 AIE’s Expense 90 Cash 90

39. HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN LEAD SCHEDULE – CASHA-1 Per G/1AIE’sFinal Petty Cash A-2 5 5 Cash in Bank: General A-3 186 (90) 96 Payroll A-4 21 21 212 (90) 122

40. 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

41. HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN A-4 Bank Reconciliation A-4/1 Confirmation A-4/2 O/S Check List

42. 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.

43. 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.

44. 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 Cash $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

45. KERTAS KERJA PERMANEN These files are intended to contain data of a historical or continuing nature pertinent to the current audit.

46. KERTAS KERJA SEMENTARA Audit program General information Working trial balance Adjusting and reclassification entries Supporting schedules

47. Terima Kasih