Universitas Hasanuddin

KATA PENGANTAR
Puji dan syukur kami panjatkan kehadirat Tuhan yang Maha Esa, karena berkat rahmatNya lah kami dapat menyusun dan menyelesaikan modul ini tepat pada waktunya. Adapun
modul yang telah kami susun mengenai matakuliah pengauditan II.
Kami sangat berharap makalah yang telah kami upayakan sebaik-baiknya ini dapat
digunakan sebagai bahan pembelajaran guna menambah ilmu pengetahuan sesuai dengan bidang
yang kami bahas di dalamnya.
Kami hanyalah manusia yang tidak luput dari kesalahan, karena manusia tidak ada yang
sempurna. Oleh karena itu kami sangat berharap kritik yang disertai saran dari pembaca, guna
memperbaiki kekeliruan yang kami tidak sadari. Untuk itu kami mengucapkan terimakasih
karena telah menjadikan modul kami menjadi sesuatu yang lebih berguna.

Makassar April 2016

Hormat Kami,

Kelompok 2

Modul Pengauditan II |1

Universitas Hasanuddin

DAFTAR ISI

KATA PENGANTAR

DAFTAR ISI

ii

TINJAUAN MATA KULIAH

A.
B.
C.
D.
E.

Deskripsi Mata Kuliah.............................................................................................

Tujuan Mata Kuliah.................................................................................................
Sasaran Belajar........................................................................................................
Urutan Penyajian......................................................................................................
Petunjuk Belajar ......................................................................................................

1
1
1
2
2

AUDIT SIKLUS PENDAPATAN : PENGUJIAN PENGENDALIAN

I.
II.
III.
IV.
V.

PENDAHULUAN.............................................................................................
MATERI PEMBELAJARAN............................................................................
LATIHAN..........................................................................................................
RANGKUMAN.................................................................................................
TES FORMATIF...............................................................................................

3
3
21
25
25

AUDIT SIKLUS PENDAPATAN : PENGUJIAN SUBTANTIF

I.
II.
III.
IV.
V.

PENDAHULUAN.............................................................................................
MATERI PEMBELAJARAN............................................................................
LATIHAN .........................................................................................................
RANGKUMAN ................................................................................................
...........................................................................................................................
TES FORMATIF...............................................................................................

27
28
42
43
43

AUDIT SIKLUS PENGELUARAN : PENGUJIAN PENGENDALIAN

I.
II.
III.
IV.

PENDAHULUAN ...........................................................................................
MATERI PEMBELAJARAN............................................................................
RANGKUMAN.................................................................................................
TES FORMATIF...............................................................................................

45
45
61
61

AUDIT SIKLUS PENGELUARAN : PENGUJIAN SUBTANTIF

I.
II.
III.
IV.

PENDAHULUAN.............................................................................................
MATERI PEMBELAJARAN............................................................................
RANGKUMAN ................................................................................................
TES FORMATIF...............................................................................................

63
63
80
81

AUDIT SIKLUS PRODUKSI

Modul Pengauditan II |2

Universitas Hasanuddin

I.
II.
III.
IV.

PENDAHULUAN.............................................................................................
MATERI PEMBELAJARAN............................................................................
RANGKUMAN ................................................................................................
TES FORMATIF...............................................................................................

82
82
107
108

AUDIT SIKLUS JASA PERSONALIA

I.
II.
III.
IV.

PENDAHULUAN.............................................................................................
MATERI PEMBELAJARAN............................................................................
RANGKUMAN ................................................................................................
TES FORMATIF...............................................................................................

109
109
128
128

AUDIT SIKLUS INVESTASI

I.
II.
III.
IV.

PENDAHULUAN.............................................................................................
MATERI PEMBELAJARAN............................................................................
RANGKUMAN ................................................................................................
TES FORMATIF...............................................................................................

130
130
146
146

AUDIT SIKLUS PEMBIAYAAN

I.
II.
III.
IV.

PENDAHULUAN.............................................................................................
MATERI PEMBELAJARAN............................................................................
RANGKUMAN ................................................................................................
TES FORMATIF...............................................................................................

147
147
164
165

AUDIT SALDO KAS

I.
II.
III.
IV.

PENDAHULUAN.............................................................................................
MATERI PEMBELAJARAN............................................................................
RANGKUMAN ................................................................................................
TES FORMATIF...............................................................................................

166
166
180
181

PENYELESAIAN AUDIT DAN TANGGUNG JAWAB PASCA AUDIT

I.
II.
III.
IV.

PENDAHULUAN.............................................................................................
MATERI PEMBELAJARAN............................................................................
RANGKUMAN ................................................................................................
TES FORMATIF...............................................................................................

183
183
199
199

MENYUSUN LAPORAN AUDIT ATAS LAPORAN KEUANGAN YANG TELAH

DIAUDIT
I.
II.
III.
IV.

PENDAHULUAN.............................................................................................
MATERI PEMBELAJARAN............................................................................
RANGKUMAN ................................................................................................
TES FORMATIF...............................................................................................

201
201
218
219

Modul Pengauditan II |3

Universitas Hasanuddin

MEMAHAMI JASA-JASA LAIN AKUNTAN DAN PELAPORANNYA

I.
II.
III.
IV.

PENDAHULUAN.............................................................................................
MATERI PEMBELAJARAN............................................................................
RANGKUMAN ................................................................................................
TES FORMATIF...............................................................................................

220
221
237
237

BAPEPAM DAN AKUNTAN PUBLIK

I.
II.
III.
IV.

PENDAHULUAN.............................................................................................
MATERI PEMBELAJARAN............................................................................
RANGKUMAN ................................................................................................
TES FORMATIF...............................................................................................

239
240
254
255

KUNCI TES FORMATIF

A.
B.
C.
D.
E.
F.
G.
H.
I.
J.
K.

AUDIT SIKLUS PENDAPATAN : PENGUJIAN PENGENDALIAN..................

PENGUJIAN SUBSTANTIF ATAS PIUTANG USAHA.......................................
AUDIT SIKLUS PENGELURAN : PENGUJIAN PENGENDALIAN.................
AUDIT SIKLUS PENGELURAN : PENGUJIAN SUBSTANTIF .......................
AUDIT ATAS SIKLUS PRODUKSI.......................................................................
AUDIT ATAS SIKLUS JASA PERSONALIA.......................................................
AUDIT SIKLUS INVESTASI.................................................................................
AUDIT SIKLUS PEMBIAYAAN...........................................................................
AUDIT SALDO KAS..............................................................................................
PENYELESAIAN AUDIT DAN TANGGUNG JAWAB PASCA AUDIT.............
MENYUSUN LAPORAN AUDIT ATAS LAPORAN KEUANGAN YANG TELAH
DIAUDIT.................................................................................................................
L. MEMAHAMI JASA-JASA LAIN AKUNTAN DAN PELAPORANNYA............
M. BAPEPAM DAN AKUNTAN PUBLIK .................................................................

256
259
261
264
267
270
273
274
276
279
281
284
288

DAFTAR ISI

Modul Pengauditan II |4