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TUJUAN AUDIT

Pendekatan Siklus Untuk Mensegmentasi Audit

Pendekatan Siklus Untuk Mensegmentasi Audit


TUJUAN AUDIT Audit dilakukan dengan membagi laporan keuangan menjadi segemen atau komponen yang lebih kecil

Transaction Flow Example Ledgers,


Transactions Sales Journals Sales journal

Trial Balance, and Financial Statements


General ledger and subsidiary records

Cash receipts

Cash receipts journal

General ledger trial balance


Financial statements

Acquisition of goods and services

Acquisitions journal

Transaction Flow Example Ledgers,


Transactions Cash disbursements Journals Cash disbursements journal

Trial Balance, and Financial Statements


General ledger and subsidiary records

Payroll services and disbursements Allocation and adjustments

Payroll journal

General ledger trial balance


Financial statements

General journal

Pendekatan Siklus dalam Pelaksanaan Audit

> Siklus Penjualan dan Penagihan > Siklus Pembelian dan Pembayaran > Siklus Penggajian dan Personalia > Siklus Persediaan dan Pergudangan > Siklus Akuisisi Modal dan Pembayaran Kembali

Relationships Among Transaction Cycles


General cash Capital acquisition and repayment cycle Sales and collection cycle Inventory and warehousing cycle Acquisition and payment cycle Payroll and personnel cycle

Balance and Transactions Affecting

Balances Example
Accounts Receivable (in thousands) Beginning balance $ 17,521

Sales

$144,328

$137,087 Cash receipts

Sales returns 1,242 and allowances Charge-off of 3,323 uncollectible accounts

$ Ending balance $ 20,197

Menetapkan Tujuan Audit


Secara umum, cara yang paling efektif dan efisien untuk melakukan audit adalah dengan memperoleh beberapa kombinasi kombinasi bagi setiap kelompok transaksi dan saldo akhir pada akun yang terkait

Asersi Manajemen
Adalah representasi pernyataan yang tersirat atau diekspresikan oleh manajemen tentang kelompok transaksi dan akun serta pengungkapan yang terkait dengan akun.
Contoh Kas dan setara kas . $ 827.568
Asersi mengenai saldo kas tersebut meliputi: Kas tercatat dalam rekening Bank perusahaan per tanggal neraca Kas tidak dibatasi untuk penggunaan normal Pengungkapan sudah akurat dan dapat dipahami

Tiga Kategori Asersi


Asersi tentang kelompok transaksi dan keterjadian selama periode yang diaudit Asersi tentang saldo akun pada akhir periode Asersi tentang penyajian dan pengungkapan

Management Assertions for Each Category of Assertions


Assertions About Classes of Transactions and Events Assertions About Assertions About Account Balances Presentation and Disclosure

Occurrence Completeness Accuracy Classification Cutoff

Existence Completeness Valuation and allocation

Occurrence and rights and obligations Completeness Accuracy and valuation Classification and understandability

Rights and obligations

General Transactions-related Audit

Objectives
Occurrence Recorded transactions exist

Completeness

Existing transactions are recorded

Accuracy

Recorded transactions are stated at the correct amounts

General Transactions-related Audit

Objectives
Posting and summarization Transactions are included in the master files and are correctly summarized.

Classification

Transactions are properly classified.

Timing

Transactions are recorded on the correct dates.

General Balance-related Audit Objectives


Existence Completeness Accuracy Classification Cutoff Detail tie-in Realizable value Rights and obligations Amounts included exist Existing amounts are included Amounts included are stated at the correct amounts

Amounts are properly classified


Transactions are recorded in the proper period Account balances agree with master file amounts, and with the general ledger Assets are included at estimated realizable value Assets must be owned