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Metodologi Audit

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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Metodologi Audit

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  1. Metodologi Audit

  2. 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

  3. 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.

  4. 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

  5. Strategi Audit Tahap Awal

  6. 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

  7. Tests of Controls Inquiry Inspection Observation Walk Through Reperformance

  8. Tests of Controls

  9. 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

  10. Dual Purpose Tests Tests of Controls Substantive Tests Dual Purpose Test

  11. 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

  12. Purposes of Analytical Procedures Trend Analysis Ratio Analysis Reasonableness Analysis

  13. Substantive Analytical Procedures Decision Process

  14. Short-Term Liquidity Ratios Current Ratio Quick Ratio Operating Cash Flow Ratio

  15. Activity Ratios Receivables Turnover Days Outstanding in Accounts Receivable Inventory Turnover Days of Inventory on Hand

  16. Profitability Ratios Gross Profit Percentage Profit Margin Return on Assets Return on Equity

  17. Coverage Ratios Debt to Equity Times Interest Earned

  18. 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

  19. Rerangka Tujuan Audit Hak dan Kewajiban Kelengkapan Keterjadian Penyajian dan Pengungkapan Penilaian Saldo Akun Sesungguhnya Saldo Akun yang disajikan dalam laporan keuangan

  20. Filling the Assurance Bucket

  21. Accounts Payable Example of Filling the Assurance Buckets for Each Assertion

  22. Tujuan Khusus Audit dan Bukti Audit • Tujuan Audit untuk : • Eksistensi dan Keterjadian • Kelengkapan • Hak dan Kewajiban • Valuasi atau Alokasi • Penyajian dan Pengungkapan

  23. Eksistensi dan Keterjadian • Seluruh catatan transaksi betul-betul terjadi dalam periode akuntansi

  24. Kelengkapan • Semua transaksi yang terjadi selama periode akuntansi telah seluruhnya dicatat

  25. Hak dan Kewajiban • Aktiva, kewajiban dan ekuitas yang tercantum dalam neraca adalah milik dan kewajiban perusahaan yang sah

  26. Valuasi atau Alokasi • Penilaian rupiah aktiva dan kewajiban telah sesuai dengan PABU • Konsistensi dalam penilaian

  27. 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

  28. 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).

  29. 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

  30. Langkah 1, 2, 3,4 Penyajianpengungkapan Penilaian/alokasi keterjadian kelengkapan Hak & Kwjb

  31. Program Audit Pengujian Pengendalian BerdasarkanpengelompokanAsersi

  32. 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

  33. Prosedur Pengujian Subtantif Informasidalamlaporankeuangandidukungolehcatatanakuntansi Proseduruntukmembantu auditor dalammenemukanbidang yang memerlukan audit lebihintensif Mengujikeberadaantransaksidanpisahbatasnya Apakahsaldoakunsudahbenarberdasarkanbukti: vouching, tracing, observasidaninspeksi Apakahpencantumannyadalamlaporankeuangantelahsesuaidengan PABU

  34. Udahdulu….

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