metodologi audit
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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. - PowerPoint PPT PresentationTRANSCRIPT
Metodologi AuditMetodologi Audit
The Phases of an Audit That Relate to Audit Planning
Preplanning
Assess risks and establish materiality
Plan the audit
Client acceptance and continuance
Establish the terms of the engagement
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.
Let’s look at eachof these steps.
Perencanaan AuditPerencanaan Audit
Mendapatkan Pemahaman Industri dan Bisnis Melakukan Prosedur AnalitikMenetapkan Tingkat Materialitas AwalMempertimbangkan Risiko AuditMengembangkan Strategi Audit pendahuluan
utk setiap asersi yg pentingMendapatkan pemahaman kontrol interen
Strategi Audit Tahap AwalStrategi Audit Tahap Awal
Komponen
Pendekatan
Substantive Approach Lower level of control risk approach
Resiko pengendalian
Maksimum Sedang atau rendah
Pemahaman SPI Minimum Ekstensif
Test of control Sedikit Ekstensif
Substantive test Ekstensif Dibatasi
Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin
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Types of Audit Tests
Risk Assessment Procedures
Used to obtain an understanding of the entity and its environment,
including internal controls.
Tests of ControlsDirected 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.
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Tests of Controls
Inquiry Inspection
Walk Through
Reperformance
Observation
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Tests of Controls
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Substantive Procedures
Analytical Procedures
Obtains evidential matter about
particular assertions related to account
balances or classes of transactions
Tests of Details
Tests for errors or fraud in individual
transactions
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Dual Purpose Tests
Substantive Tests
Tests of Controls
Dual Purpose
Test
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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.
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Purposes of Analytical Procedures
Trend Analysis
Ratio Analysis
Reasonableness
Analysis
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Substantive Analytical Procedures Decision Process
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Short-Term Liquidity Ratios
Current Ratio
Quick Ratio
Operating Cash Flow
Ratio
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Activity Ratios
Receivables Turnover
Days Outstanding in Accounts Receivable
Inventory Turnover
Days of Inventory on
Hand
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Profitability Ratios
Gross Profit Percentage
Profit Margin
Return on Assets
Return on Equity
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Coverage Ratios
Debt to Equity
Times Interest Earned
Suwardjono
Bab 1 Pengertian dan Fungsi Akuntansi
kos
kos
Aliran fisik
Bahan bakuMesin
Tenaga kerja
K a s
Utang Produk
Penyimbolan elemen
koskos
kos
kos
Pengukuran elemenuntuk data dasar
Sistem informasi
Rp1.500.000Rp750.000
Rp2.500.000Rp3.500.000 Rp7.500.000
Rp1.750.000
©Surya Raharja Fakultas Ekonomi Undip 12 - 19
Rerangka Tujuan Audit
Saldo Akun Sesungguhnya
Saldo Akun yang disajikan dalam
laporan keuangan
KeterjadianKelengkapan Hak dan
Kewajiban
Penilaian
Penyajian dan Pengungkapan
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Filling the Assurance Bucket
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Accounts Payable Example of Filling the Assurance Buckets for Each Assertion
©Surya Raharja Fakultas Ekonomi Undip 12 - 22
Tujuan Khusus Audit dan Bukti Audit
Tujuan Audit untuk : Eksistensi dan Keterjadian Kelengkapan Hak dan Kewajiban Valuasi atau Alokasi Penyajian dan Pengungkapan
©Surya Raharja Fakultas Ekonomi Undip 12 - 23
Eksistensi dan Keterjadian
Seluruh catatan transaksi betul-betul terjadi dalam periode akuntansi
©Surya Raharja Fakultas Ekonomi Undip 12 - 24
Kelengkapan
Semua transaksi yang terjadi selama periode akuntansi telah seluruhnya dicatat
©Surya Raharja Fakultas Ekonomi Undip 12 - 25
Hak dan Kewajiban
Aktiva, kewajiban dan ekuitas yang tercantum dalam neraca adalah milik dan kewajiban perusahaan yang sah
©Surya Raharja Fakultas Ekonomi Undip 12 - 26
Valuasi atau Alokasi
Penilaian rupiah aktiva dan kewajiban telah sesuai dengan PABU
Konsistensi dalam penilaian
©Surya Raharja Fakultas Ekonomi Undip 12 - 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
©Surya Raharja Fakultas Ekonomi Undip 12 - 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).
Penyusunan Program AuditPengujian Pengendalian
(Step 5).
Penentuan KemungkinanSalah saji setiap transaksi
(Step 2).
Penentuan Aktivitas PengendalianUntuk mendeteksi dan mencegah
Salah saji(Step 3).
©Surya Raharja Fakultas Ekonomi Undip 12 - 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
©Surya Raharja Fakultas Ekonomi Undip 12 - 30
Langkah 1, 2, 3,4
Tahap Transaksi
Salah Saji Potensial
Aktivitas pengendalian
Prosedur audit
Asersi
KK K HK PA PP
Order dari Customer
Penjualan kepada customer tidak semestinya
•Pembelian oleh customer telah disetujui•Surat order penjualan diotorisasi
•Observasi•Reperformance•Periksa surat order penjualan
√√
√ √
Otorisasi pemberian kredit
………Pencatatan
keterjadiankelengkapanHak & Kwjb
Penyajian pengungkapan
Penilaian/alokasi
©Surya Raharja Fakultas Ekonomi Undip 12 - 31
Program Audit Pengujian Pengendalian
Prosedur Audit Indeks Pelaksana Tanggal
Keberadaan/ Keterjadian
1. Lakukan pengamatan tentang:a. Persetujuan
surat order pengiriman
b. Pengiriman barang
c. ……….
Berdasarkan pengelompokan
Asersi
©Surya Raharja Fakultas Ekonomi Undip 12 - 32
Rerangka Tujuan Auditdan Pengujian Subtantif
Saldo Akun Sesungguhnya
Saldo Akun yang disajikan dalam
laporan keuangan
Prosedur audit awal
Pengujian transaksi rinci
Pengujian Saldo Akun Rinci
Verifikasi Penyajian dan pengungkapan
KeterjadianKelengkapan Hak dan
Kewajiban
Penilaian
Penyajian dan Pengungkapan
Prosedur Analitik
©Surya Raharja Fakultas Ekonomi Undip 12 - 33
Prosedur Pengujian Subtantif
Prosedur Audit Indeks Pelaksana Tanggal
Prosedur audit awal:1 …….dst
Pengujian Analitik:1 …… dst
Pengujian terhadap transaksi rinci1 …… dst
Pengujian terhadap akun rinci1 …… dst
Verifiasi penyajian dan Pengungkapan1 …… dst
Informasi dalam laporan keuangan didukung oleh
catatan akuntansiProsedur untuk membantu auditor dalam menemukan bidang yang memerlukan audit lebih
intensifMenguji keberadaan transaksi dan pisah
batasnyaApakah saldo akun sudah benar berdasarkan bukti:
vouching, tracing, observasi dan inspeksi
Apakah pencantumannya dalam laporan keuangan
telah sesuai dengan PABU
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