materi kuliah audit: - Auditing I
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Transcript of materi kuliah audit: - Auditing I
Review
Auditing I
The Demand for Auditand Assurance
Services Chapter 1
Assurance, Attestation, and Nonassurance Services
ASSURANCE SERVICES
Other Attestation Services(e.g., WebTrust, SysTrust)
Other Assurance Services(e.g., CPA Performance View)
CertainManagementConsulting
ATTESTATION SERVICES
Audits Reviews
Assurance, Attestation, and Nonassurance Services
NONASSURANCE SERVICES
Other ManagementConsulting
TaxServices
CertainManagementConsulting
Accounting andBookkeeping
Nature of Auditing
Auditing adalah akumulasi dan proses evaluasi bukti informasi untuk menentukan dan melaporkan tingkat korespondensi antara informasi dan kriteria yang dibangun.
Auditing harus dilakukan oleh orang yang memiliki independensi
dan kompetensi yang tinggi.
Tipe-tipe Audit
Financial Statement Audit
Operational Audit
Efficiency Effectiveness
Compliance Audit
The CPA Profession
Chapter 2
ManagementConsulting
Services
TaxServices
Accountingand
BookkeepingServices
Activities of CPA Firms
Relationships
Quality controlstandards
Generally acceptedauditing standards
Division ofCPA firms
Peerreview
AuditReports
Chapter 3
Bagian dari Laporan Audit Bentuk Baku (Unqualified)
1. Report title
2. Audit report address
3. Introductory paragraph
4. Scope paragraph
5. Opinion paragraph
6. Name of CPA firm
7. Audit report date
Four Categoriesof Audit Reports
Standard unqualified
Unqualified withexplanatory paragraphor modified wording
Qualified
Adverse or disclaimer
Jumlah Paragraf dalam Laporan Audit
Standard 3Unqualified with explanatory paragraph 4Unqualified shared report with other auditors 3Qualified – opinion only 4Qualified – scope and opinion 4Disclaimer – scope limitation 3Adverse 4
Professional Ethics
Chapter 4
Contoh 6 Prinsip Etika
Trustworthiness
Respect
Fairness
Responsibility
Caring
Citizenship
Resolving Ethical Dilemmas
1. Dapatkan dan kumpulkan fakta yang relevan
2. Identifikasi isu-isu etika dari fakta
3.Tentukan siapa yang terkena dampaknya.
Resolving Ethical Dilemmas
4. Identifikasi alternatif yang tersedia.
5. Identifikasi konsekuensiyang mungkin diterima
6.Pilihlah tindakan yang sesuai.
Legal Liability
Chapter 5
Business Failure, AuditFailure, and Audit Risk
BusinessFailure
AuditFailure
AuditRisk
Business Failure, AuditFailure, and Audit Risk
Business failure
Hal ini terjadi disebabkan karenapeminjam tidak dapat mengembalikanuang pinjamannya dan karena risikolainnya seperti krisis ekonomi
Business Failure, AuditFailure, and Audit Risk
Audit failure
Gagal menerapkan GAAS
Business Failure, AuditFailure, and Audit Risk
Audit risk
Risiko yang akan dan selalu dihadapioleh auditor dalam menjalankan auditnya.
Federalsecurities laws
Third party
Client
Major Sources ofAuditor’s Legal Liability
Criminalliability
Audit Responsibilitiesand Objectives
Chapter 6
Objective of Conducting an Audit of Financial Statements
The primary objective of the auditis to express an opinion on the
financial statements.(Pernyataan opini atas laporan keuangan)
Auditor’s Responsibilities
Kesalahan Penyajian Material vs Non-M
Tingkat keyakinan yang memadai
Errors versus fraud
Skeptisme Profesional (Kritis)
Relationships Among Transaction Cycles
Generalcash
Capital acquisitionand repayment cycle
Sales andcollection
cycle
Acquisitionand payment
cycle
Payroll andpersonnel
cycle
Inventory andwarehousing
cycle
Four Phases of an Audit
Phase I
Phase II
Phase III
Phase IV
Plan and designan audit approach.
Perform tests ofcontrols and
substantive testsof transactions.
Perform analyticalprocedures andtests of detailsof balances.
Complete theaudit and issuean audit report.
Bukti Audit
Chapter 7
Audit Evidence Decisions
1. Prosedur audit yang mana yang digunakan
2. Apa ukuran sampel yang mendasarinya
3. Item-item mana saja yang akan dipilih
4. Kapan melakukan prosedur itu
Types of Audit Evidence
1. Physical examination
3. Documentation
5. Inquiries of the client
6. Reperformance
2. Confirmation
4. Observation
7. Analytical procedures
Types of Supporting Schedules
AnalysisTrial balance
Reconciliation of amountsTests of reasonablenessSummary of procedures
Examination of supporting documentsInformational
Outside documentation
The End of This Review