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Metodologi Audit. The Phases of an Audit That Relate to Audit Planning. Client acceptance and continuance. Establish the terms of the engagement. Preplanning. Assess risks and establish materiality. Plan the audit. Let’s look at each of these steps. Planning the Audit.

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the phases of an audit that relate to audit planning
The Phases of an Audit That Relate to Audit Planning

Client acceptance

and continuance

Establish the terms

of the engagement

Preplanning

Assess risks and establish materiality

Plan the audit

planning the audit

Let’s look at eachof these steps.

Planning the Audit

When preparing the audit plan, the auditor should be guided by the results of the risk assessment procedures performed to gain an understanding of the entity.

  • Additional steps:
  • Assess a preliminary level of control risk by account and assertion.
  • Assess the possibility of illegal acts.
  • Identify related parties.
  • Conduct preliminary analytical procedures.
  • Develop an overall audit strategy and prepare audit programs.
  • Consider additional value-added services.
perencanaan audit
Perencanaan Audit
  • Mendapatkan Pemahaman Industri dan Bisnis
  • Melakukan Prosedur Analitik
  • Menetapkan Tingkat Materialitas Awal
  • Mempertimbangkan Risiko Audit
  • Mengembangkan Strategi Audit pendahuluan utk setiap asersi yg penting
  • Mendapatkan pemahaman kontrol interen
types of audit tests

Risk Assessment Procedures

Used to obtain an understanding of the entity and its environment, including internal controls.

Tests of Controls

Directed toward the evaluation of the effectiveness of the design and implementation of internal controls.

Substantive Procedures

Detect material misstatements in a transaction class, account balance, and disclosure component of the financial statements.

Types of Audit Tests
tests of controls
Tests of Controls

Inquiry

Inspection

Observation

Walk Through

Reperformance

substantive procedures

Tests of Details

Analytical Procedures

Tests for errors or fraud in individual transactions

Obtains evidential matter about particular assertions related to account balances or classes of transactions

Substantive Procedures
dual purpose tests
Dual Purpose Tests

Tests of Controls

Substantive Tests

Dual Purpose Test

purposes of analytical procedures

Preliminary Analytical Procedures

Used to assist the auditor to better understand the business and to plan the nature, timing, and extent of audit procedures.

Substantive Analytical Procedures

Used to obtain evidential matter about particular assertions related to account balances or classes of transactions.

Final Analytical Procedures

Used as an overall review of the financial information in the final review stage of the audit.

Purposes of Analytical Procedures
purposes of analytical procedures1
Purposes of Analytical Procedures

Trend Analysis

Ratio Analysis

Reasonableness Analysis

short term liquidity ratios
Short-Term Liquidity Ratios

Current Ratio

Quick Ratio

Operating Cash Flow Ratio

activity ratios
Activity Ratios

Receivables Turnover

Days Outstanding in Accounts Receivable

Inventory Turnover

Days of Inventory on Hand

profitability ratios
Profitability Ratios

Gross Profit Percentage

Profit Margin

Return on Assets

Return on Equity

coverage ratios
Coverage Ratios

Debt to Equity

Times Interest Earned

slide18

K a s

Mesin

Bahan baku

Produk

Utang

Tenaga kerja

kos

kos

Aliran fisik

Penyimbolan elemen

Pengukuran elemen

untuk data dasar

kos

kos

kos

kos

Sistem informasi

Rp750.000

Rp3.500.000

Rp1.500.000

Rp7.500.000

Rp2.500.000

Rp1.750.000

rerangka tujuan audit
Rerangka Tujuan Audit

Hak dan Kewajiban

Kelengkapan

Keterjadian

Penyajian dan Pengungkapan

Penilaian

Saldo Akun

Sesungguhnya

Saldo Akun yang

disajikan dalam

laporan keuangan

tujuan khusus audit dan bukti audit
Tujuan Khusus Audit dan Bukti Audit
  • Tujuan Audit untuk :
    • Eksistensi dan Keterjadian
    • Kelengkapan
    • Hak dan Kewajiban
    • Valuasi atau Alokasi
    • Penyajian dan Pengungkapan
eksistensi dan keterjadian
Eksistensi dan Keterjadian
  • Seluruh catatan transaksi betul-betul terjadi dalam periode akuntansi
kelengkapan
Kelengkapan
  • Semua transaksi yang terjadi selama periode akuntansi telah seluruhnya dicatat
hak dan kewajiban
Hak dan Kewajiban
  • Aktiva, kewajiban dan ekuitas yang tercantum dalam neraca adalah milik dan kewajiban perusahaan yang sah
valuasi atau alokasi
Valuasi atau Alokasi
  • Penilaian rupiah aktiva dan kewajiban telah sesuai dengan PABU
  • Konsistensi dalam penilaian
penyajian dan pengungkapan
Penyajian dan Pengungkapan
  • Klasifikasi:
    • Transaksi dan akun telah diklsifikasikan dengan tepat dalam laporan keuangan
  • Pengungkapan
    • Seluruh pengungkapan yang diharuskan oleh PABU telah dilakukan dalam laporan keuangan
model program audit pengujian pengendalian
Model Program Audit Pengujian Pengendalian

Pemahaman

sistem informasi Akuntansi

untuk pelaksanaan transaksi

(Step 1).

Penentuan prosedur audit

Untuk mendeteksi efektivitas

Pengendalian internal

(Step 4).

Penentuan Kemungkinan

Salah saji setiap transaksi

(Step 2).

Penentuan Aktivitas Pengendalian

Untuk mendeteksi dan mencegah

Salah saji

(Step 3).

Penyusunan Program Audit

Pengujian Pengendalian

(Step 5).

model program audit pengujian subtantif
Model Program Audit Pengujian Subtantif

Tujuan:

  • Keberadaan
  • Kelengkapan
  • Hak dan Kewajiban
  • Penilaian atau alokasi
  • Penyajian dan Pengungkapan

Mendisain Prosedur Audit

  • Program Audit:
  • Prosedur Audit Awal
  • Prosedur Analitik
  • Pengujian Transaksi
  • Pengujian Saldo Akun Rinci
  • Penyajian dan Pengungkapan
langkah 1 2 3 4
Langkah 1, 2, 3,4

Penyajianpengungkapan

Penilaian/alokasi

keterjadian

kelengkapan

Hak & Kwjb

program audit pengujian pengendalian
Program Audit Pengujian Pengendalian

BerdasarkanpengelompokanAsersi

rerangka tujuan audit dan pengujian subtantif
Rerangka Tujuan Auditdan Pengujian Subtantif

Hak dan Kewajiban

Kelengkapan

Keterjadian

Penyajian dan Pengungkapan

Penilaian

Saldo Akun

Sesungguhnya

Saldo Akun yang

disajikan dalam

laporan keuangan

Pengujian

Saldo Akun Rinci

Prosedur audit awal

Verifikasi Penyajian

dan pengungkapan

Prosedur Analitik

Pengujian transaksi rinci

prosedur pengujian subtantif
Prosedur Pengujian Subtantif

Informasidalamlaporankeuangandidukungolehcatatanakuntansi

Proseduruntukmembantu auditor dalammenemukanbidang yang memerlukan audit lebihintensif

Mengujikeberadaantransaksidanpisahbatasnya

Apakahsaldoakunsudahbenarberdasarkanbukti: vouching, tracing, observasidaninspeksi

Apakahpencantumannyadalamlaporankeuangantelahsesuaidengan PABU