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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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Presentation Transcript
tujuan pembelajaran
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
psak no 2 par 05 sd 08
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)
audit objectives of cash
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)

audit objectives of cash5
Audit Objectives of Cash
  • Disclosure Objectives
    • Occurrence and Right and Obligation
    • Completeness
    • Classification and understandability
    • Accuracy and Valuation
the importance of audit of cash
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)

components of internal control of cash
Components of Internal Control of Cash
  • The control environment
  • Risk assessment
  • Control activities
  • Information and Communication
  • Monitoring
audit procedures of cash
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
types of evidence
Types of Evidence
  • Inquires of the Client
  • Observation
  • Analytical Procedures
  • Documentation
  • Reperformance
  • Confirmation
  • Physical Examination

Diskusikan contoh implementasinya !

how to do physical examination of cash 1
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
how to do physical examination of cash 2
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
berita acara pemeriksaan kas
Berita Acara Pemeriksaan Kas
  • Tugas  mahasiswa membuat

Berita Acara Pemeriksaan

menurut versi mereka masing-

masing.

slide13
BERITA ACARA

PEMERIKSAAN KAS