1. overview audit

7/24/2019 1. Overview audit

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2003 Prentice Hall Business Publishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 1 - 1

Mata kuliah ini secara khusus ebahas Audit !a"#ran$euangan yang dilakukan #leh Audit#r %nde"enden&Akuntan Publik'(

)erbagi atas Auditing % - *eester +anil Auditing %% - *eester +ena"

e.erensi taa Auditing, an %ntegrated A""r#ach

Arens thEd, 2003 M#dern Auditing

$ell, thEd, 2000 *tandar Pr#.esi#nal Akuntan Publik &*PAP'

%katan Akuntan %nd#nesia


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The Demand for Audit

and Assurance Services

Chapter 1


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Learning Objective 1

Menjelaskanassurance services

dan membedakan audit servicesdari assurance services lainna

dan nonassurance servicesangdiberikan oleh akuntan publik


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2003 Prentice Hall Business Publishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 1 -

Assurance *er4ices

Assurance ser4ices adalah asa

"r#.esi#nal yang eningkatkan kualitasin.#rasi bagi "ebuat ke"utusan

Assurance ser4ices da"at dilakukan

#leh akuntan "ublik atau #leh

berbagai "r#.esi#nal lainnya(


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Attestati#n *er4ices

Attestation serviceadalah enis assuranceser4ice diana $AP enerbitkan suatu

la"#ran tentang keandalan suatu asersi

yang eru"akan tanggunga6ab "ihak lain(


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E8a"les #. Attestati#n *er4ices

Audit !a"#ran $euangan Hist#ris

e4ie6 !a"#ran keuangan Hist#ris

9ther Attestati#n *er4ices :Assurance tentang ke"atuhan debitur terhada" "eranian kredit(

:Assurance tentang e.ekti4itas internal c#ntr#l klien(:Assurance tentang in.#rasi "rakiraan keuangan klien(:etc(


7/462003 Prentice Hall Business Publishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 1 -

9ther Assurance *er4ices

*ebagian besar assurance ser4ices lainnya tidak

eenuhi de.inisi .#ral dari attestati#n ser4ices(Akuntan "ublik harus inde"enden(

Akuntan "ublik tidak harus eberikan

la"#ran tertulis(

Akuntan "ublik harus eberikan keyakinan(


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Assurance *er4ices #n

%n.#rati#n )echn#l#gy

)ubuhnya internet < e-c#erce

eberikan "eluang bagi akuntan "ublik untuk

eberikan asa assurance tentang keandalan"engendalian c#"uter disekitar in.#rasi

yang dieksekusi secara elektr#nik dan

keaanan in.#rasi tersebut(

=assurance #4er >eb site c#ntr#ls

= assurance ab#ut in.#rati#n syste reliability


9/462003 Prentice Hall Business Publishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 1 -



WebTrust is an attestati#n ser4ice, and the

WebTrust seal is a syb#lic re"resentati#n#. the ?PA@s re"#rt #n anageent@s

asserti#ns ab#ut its discl#sure #.

electr#nic c#erce "ractices(


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SysTrustis an attest-ty"e engageentt# e4aluate and test syste reliability in

areas such as security and data integrity(



9ther Assurance

*er4ices E8a"les

?#ntr#ls #4er and risks related t# in4estents,

including "#licies related t# deri4ati4es

assessing the "r#cesses in a c#"any@sin4estent "ractices t# identi.y risks and t#

deterine the e..ecti4eness #. th#se "r#cesses(



9ther Assurance

*er4ices E8a"les

Mystery sh#""ing

"er.#ring an#ny#us sh#""ing t#assess sales "ers#nnel dealings 6ith

cust#ers and "r#cedures they .#ll#6(



9ther Assurance

*er4ices E8a"les

Assess risks #. accuulati#n, distributi#n,

and st#rage #. digital in.#rati#n

assessing security risks and relatedc#ntr#ls #4er data and #ther in.#rati#n

st#red electr#nically, including the

adeuacy #. backu" and #..-site st#rage(



9ther Assurance

*er4ices E8a"les

Craud and illegal acts risk assessent

de4el#"ing .raud risk "r#.iles and assessing theadeuacy #. c#"any systes and "#licies in

"re4enting and detecting .raud and illegal acts(



AAudits Attestati#n Assurance

Assurance, Attestati#n, Audit


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Assurance, Attestati#n, and

D#nassurance *er4ices

NONASSURANCE SERVICES

Other Management

Consulting

Ta'

Services

Certain

Management

Consulting

Accounting and

(ookkeeping


18/462003 Prentice Hall Business Publishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 1 - 1;

Learning Objective )

Menjelaskan peran

auditing dalam mengurangi

risiko informasi"



Ec#n#ic eand

.#r Auditing

%n.#rati#n risk ere.leksikan keungkinanbah6a in.#rasi yang enadi dasar "engabilan

ke"utusan bisnis ternyata tidak akurat(

Auditing can ha4e a signi.icant e..ect

#n reducing in.#rati#n risk(

Auditing tibul karena adanya in.#rati#n risk



Learning Objective *

+enebab timbulna

information risk# dan

bagaimana mengurangina"


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?auses #. %n.#rati#n isk

1( e#teness #. in.#rati#n

2( Biases and #ti4es #. the "r#4ider

3( F#luin#us data

( ?#"le8 e8change transacti#ns


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Ec#n#ic Bene.its .r# An Audit

Akses ke "asar #dal

Mengurangi c#st #. ca"ital

Mengurangi ine.isiensi, err#rs, irregularities

Meningkatkan "engendalian < e.isiensi #"erasi


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?a"ital ?#sts t# *hrink Elli#tt@s

E8a"le

Assuing a c#st #. ca"ital #. 13G, Elli#tt

estiates this rate is c#"#sed #. the .#ll#6ing5(5G risk-.ree interest rate

3(5G ec#n#ic risk "reiu &business risk'

(0G in.#rati#n c#st &in.#rati#n risk'


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?a"ital ?#sts t# *hrink Elli#tt@s

E8a"le

Elli#tt belie4es the .#ll#6ing .act#rs 6ill

drastically reduce in.#rati#n riskAd4anced techn#l#gy

De6 acc#unting and auditing standards

Audit#rs .inding #re e..icient 6ays t# audit


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Learning Objective ,

Describe auditing"


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Dature #. Auditing

Auditingis the accuulati#n and

e4aluati#n #. e4idence ab#ut

in.#rati#n t# deterine andre"#rt #n the degree #.

c#rres"#ndence bet6een the

in.#rati#n and established criteria(

Auditing sh#uld be d#ne by a

c#"etent, inde"endent "ers#n(


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2003 Prentice Hall Business Publishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 1 - 2;

Accuulating and

E4aluating E4idence

E4idence adalah setia" in.#rasi yang digunakan#leh audit#r untuk enentukan a"akah in.#rasi

yang diaudit disaikan sesuai dengan

kriteria yang diteta"kan(


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?#"etent, %nde"endent

Pers#n

Audit#r harus uali.ied dala eahai kriteria

yang digunakan dan harus k#"eten dala

eahai enis dan ulah bukti yang harusdiku"ulkan untuk e"er#leh kesi"ulan

yang te"at setelah bukti2 tsb( diteriksa(

)he c#"etence #. the indi4idual "er.#ring the auditis #. little 4alue i. he #r she is biased in the

accuulati#n and e4aluati#n #. e4idence(


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e"#rting

)aha" akhir dala "r#ses audit adalahenyia"kan !a"#ran Audit,yang

engk#unikasikan teuan2 audit#r

ke"ada "ihak yang berke"entingan(


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Audit #. a )a8 eturn

E8a"le

-nternalrevenue

agent

.'amines cancelled

checks and other

supporting records

/ederal ta'

returns filed

b ta'paer

-nternal %evenue

Code and all

interpretations

%eport on ta'

deficiencies

Competent#independent

person

-nformation

.stablished criteria

Determinescorrespondence

Accumulates andevaluates evidence

%eport on results


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Learning Objective 0

Auditing vs Accounting"


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istincti#n Bet6een

Auditing and Acc#unting

Accountingis the rec#rding, classi.ying,

and suariing #. ec#n#ic e4ents

.#r the "ur"#se #. "r#4iding .inancialin.#rati#n used in decisi#n aking(

Auditing is deterining 6hether

rec#rded in.#rati#n "r#"erly

re.lects the ec#n#ic e4ents that

#ccurred during the acc#unting "eri#d(


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Auditing 4s Acc#unting

Acc#unting Auditing

Met#de Mengidenti.ikasi, engukur,encatat, engklasi.ikasikan,< engikhtisarkan "eristi6a

1. overview audit

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