BUKTI

BUKTI AUDIT
AUDIT

PENDAHULU
PENDAHULU
AN
AN
Top-Down vs. Bottom-Up Audits
Important Decisions About Audit Evidence
Specific Audit Objectives and Audit
Evidence
Audit Evidence, Corroborating
Information, and Audit Procedures
Electronic Data Processing and Audit
Procedures
Audit Programs
Working Papers
2

TOP-DOWN
TOP-DOWN VS
VS BUTTOMBUTTOMUP
UP AUDIT
AUDIT
Top-down audit evidence focuses the
auditors attention on obtaining an
understanding of:
The business and industry,
Managements goals and objectives,
How management uses its resources to
attain those goals,
The organizations competitive advantage
in the marketplace,
Core business processes, and
The earnings and cash flow that result.
3

TOP-DOWN
TOP-DOWN VS
VS BUTTOMBUTTOMUP
UP AUDIT
AUDIT

Bottom-up audit evidence focuses on

directly testing:
Transactions,
Account balances, and
The systems that record the transactions
and resulting account balances.

TOP-DOWN
TOP-DOWN VS
VS BUTTOMBUTTOMUP
UP AUDIT
AUDIT

KEPUTUSAN
KEPUTUSAN TERKAIT
TERKAIT
BUKTI
BUKTI AUDIT
AUDIT
When planning the audit, the auditor must
make 4 important decisions about scope
and conduct of the audit. These include:
1. The nature of tests to be performed
2. The timing of tests to be performed
3. The extent of tests to be performed
4. The assignment of staff to perform audit
tests

TUJUAN
TUJUAN KHUSUS
KHUSUS
AUDIT
AUDIT

Five Management Assertions (GAAS)

Existence and Occurrence

Completeness
Rights and Obligations
Valuation or Allocation
Presentation and Disclosure

TUJUAN
TUJUAN KHUSUS
KHUSUS
AUDIT
AUDIT
Assertion
Category
Existence or occurrence

Transaction Class
or Balance
Transactions

Balance

Specific
Audit Objective
All sales (EO1), cash receipts
(EO2), and sales adjustment (EO3)
transactions that have been
recorded occurred during the
period.
EO4. Accounts receivable
represent valid amounts owed by
customers at the balance sheet
date.

TUJUAN
TUJUAN KHUSUS
KHUSUS
AUDIT
AUDIT

TUJUAN
TUJUAN KHUSUS
KHUSUS
AUDIT
AUDIT

10

KATEGORI
KATEGORI BUKTI
BUKTI
AUDIT
AUDIT

11

KECUKUPAN
KECUKUPAN BUKTI
BUKTI
AUDIT
AUDIT

Faktor yang mempengaruhi kecukupan bukti audit:

Materiality
Risk of Material Misstatement
Size of Population
Characteristics of Population

12

KOMPETENSI
KOMPETENSI BUKTI
BUKTI
AUDIT
AUDIT

Relevance of Audit Evidence

Reliability of Audit Evidence
Professional Judgment

13

KEANDALAN
KEANDALAN BUKTI
BUKTI
AUDIT
AUDIT

14

KEANDALAN
KEANDALAN BUKTI
BUKTI
AUDIT
AUDIT

15

PROSEDUR
PROSEDUR AUDIT
AUDIT

16

PROSEDUR
PROSEDUR
AUDIT
AUDIT
10 types of audit procedures:
1. Analytical procedures
2. Inspecting
3. Confirming
4. Inquiring
5. Counting
6. Tracing
7. Vouching
8. Observing
9. Reperforming
10. Computer-assisted audit techniques
17

PROSEDUR
PROSEDUR
AUDIT
AUDIT

Terms

Types of Evidence

Examine

Documentation

Scan

Analytical procedures

Read

Documentation

Compute Analytical procedures

Recompute

Reperformance

Foot

Reperformance
18

PROSEDUR
PROSEDUR
AUDIT
AUDIT

Terms

Types of Evidence

Trace

Documentation

Compare

Documentation

Count

Physical examination

Observe

Observation

Inquire

Inquiries of client

Vouch

Documentation
19

KONFIRMA
KONFIRMA
SI
SI
Information
Assets
Cash in bank
Accounts receivable
Notes receivable
Owned inventory out on consignment
Inventory held in public warehouses
Cash surrender value of life insurance

Source

Bank
Customer
Maker
Consignee
Warehous
Insurance co

20

KONFIRMA
KONFIRMA
SI
SI

Information

Source

Liabilities
Accounts payable
Notes payable
Advances from customers
Mortgages payable
Bonds payable

Creditor
Lender
Customer
Mortgagor
Bondholder

21

KONFIRMA
KONFIRMA
SI
SI

Information
Owners Equity
Shares outstanding

Source
Registrar and
transfer agent

22

KONFIRMA
KONFIRMA
SI
SI

Information
Other Information
Insurance coverage
Contingent liabilities
Bond indenture agreements
Collateral held by creditors

Source

Insurance company
Bank, lender, and
clients counsel
Bondholder
Creditor
23

VOUCHING
VOUCHING DAN
DAN
TRACING
TRACING

24

TEKNIK
TEKNIK AUDIT
AUDIT BERBANTUAN
BERBANTUAN
KOMPUTER
KOMPUTER

Auditing around the computer

Auditing with the computer
Auditing through the computer
Advantageous when:
Significant part of internal controls is imbedded in a
computer program
Significant gaps in visible audit trail
Large volumes of records to be tested

25

TEKNIK
TEKNIK AUDIT
AUDIT BERBANTUAN
BERBANTUAN
KOMPUTER
KOMPUTER

Parallel Simulation
Test Data
Integrated Test Facility

26

PARALLEL
PARALLEL SIMULATION
SIMULATION VS
VS
TEST
TEST DATA
DATA

27

PROGRAM
PROGRAM
AUDIT
AUDIT

It includes a list of the audit

procedures
the auditor considers necessary.
Most auditors use computers to facilitate
the preparation of audit programs.

28

TEKNIK
TEKNIK AUDIT
AUDIT BERBANTUAN
BERBANTUAN
KOMPUTER
KOMPUTER
The auditor can use computer audit software to do
the following:
Perform the calculations and comparisons used in
analytical procedures.
Select a sample of accounts receivable for
confirmation.
Scan a file to determine that all documents in a
series have been accounted for.
Compare data elements in different files for
agreement.
Submit test data to the clients programs to
determinethat computer aspects of internal controls
are functioning.
Reperform a variety of calculations such as totaling
the accounts receivable subsidiary ledger or
inventory file.
29

ELEMEN
ELEMEN POKOK
POKOK
PROGRAM
PROGRAM AUDIT
AUDIT

30

CONTOH
CONTOH PROGRAM
PROGRAM
AUDIT
AUDIT

31

CONTOH
CONTOH PROGRAM
PROGRAM
AUDIT
AUDIT

32

KERTAS
KERTAS KERJA
KERJA
AUDIT
AUDIT

33

KERTAS
KERTAS
KERJA
KERJA
SAS 41 describes working papers as the
records kept by the auditor of:
1. The procedures applied,
2. The tests performed,
3. The information obtained, and
4. The pertinent conclusions reached in the
audit.

34

KERTAS
KERTAS
KERJA
KERJA
Working papers provide:
The principal support for the auditors
report.
A means for coordinating and supervising
the audit.
Evidence that the audit was made in
accordance with GAAS.

35

KERTAS
KERTAS
KERJA
KERJA

36

INTEGRASI
INTEGRASI KERTAS
KERTAS
KERJA
KERJA KAS
KAS

37

HUBUNGAN
HUBUNGAN KERTAS
KERTAS KERJA
KERJA DENGAN
DENGAN
LAPORAN
LAPORAN KEUANGAN
KEUANGAN

FINANCIAL STATEMENTS
Cash
122
Acc.
.

WORKING TRIAL
AIEs
BALANCE
Expense 90
Prelim. AIEs
Final Cash
90
Cash
212 (90)
122
38

HUBUNGAN
HUBUNGAN KERTAS
KERTAS KERJA
KERJA DENGAN
DENGAN
LAPORAN
LAPORAN KEUANGAN
KEUANGAN

LEAD SCHEDULE CASH

A
Per G/1
AIEs Fin
Petty Cash A-2
5
5
Cash in Bank:
General A-3 186
(90)
9
Payroll A-4
21
212
(90)
122
39

HUBUNGAN
HUBUNGAN KERTAS
KERTAS KERJA
KERJA DENGAN
DENGAN
LAPORAN
LAPORAN KEUANGAN
KEUANGAN

A-2
Cash
Count
Sheet

A-3
Bank
Reconciliation

A-3/1
Confirmation

A-3/2
O/S Check List
40

HUBUNGAN
HUBUNGAN KERTAS
KERTAS KERJA
KERJA DENGAN
DENGAN
LAPORAN
LAPORAN KEUANGAN
KEUANGAN

A-4
Bank
Reconciliation

A-4/1
Confirmation

A-4/2
O/S Check List
41

PENYIAPAN
PENYIAPAN KERTAS
KERTAS
KERJA
KERJA
The following essential techniques of good
working paper preparation should always be
observed:
Heading Each working paper should contain the
name of the client, a descriptive title identifying
the content of the working paper, and the balance
sheet date or the period covered by the audit.
Index number Each working paper is give an
index or reference number, for identification and
filing purposes.
Cross-referencing Data on a working paper that
is taken from another working paper or that is
carried forward to another working paper should
be cross-referenced with the index numbers of
those working papers.
42

PENYIAPAN
PENYIAPAN KERTAS
KERTAS
KERJA
KERJA
Tick marks Tick marks are symbols that are used
on working papers to indicate that the auditor has
performed some procedure on the item to which
the tick mark is affixed, or that additional
information about the item is available elsewhere
on the working paper.
Signatures and dates Upon completing their
respective tasks, both the preparer and reviewer
of a working paper should initial and date it.

43

ORGANISASI
ORGANISASI
KERTAS
KERTAS KERJA
KERJA

Derrickson Associates
Trial Balance
12/31/2003
Cash
Accounts Receivable
Prepaid Insurance
Interest Receivable

$165,237
275,050
37,795
20,493

Financial
Statements and
Audit Report
Working
Trial Balance
Adjusting
Journal Entries
Contingent
Liabilities
Operations

Liabilities
and Equity
Assets

Analytical
Procedures
Test of Controls
& Substantive
TOT
Internal
Control
General
Information
Audit
Programs
Permanent
Files

44

KERTAS
KERTAS KERJA
KERJA
PERMANEN
PERMANEN

These files are intended to contain

data of a historical or continuing
nature pertinent to the current audit.

45

KERTAS
KERTAS KERJA
KERJA
SEMENTARA
SEMENTARA

Audit program
General information
Working trial balance
Adjusting and reclassification entries
Supporting schedules

46

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