Modern Auditing:
Auditing:
Assurance
Assurance Services
Services and
and the
the Integrity
Integrity
th
of
Financial
Reporting,
8
of Financial Reporting, 8th Edition
Edition
William C. Boynton
Raymond N. Johnson
Portland State University
Chapter
Chapter Overview
Overview
Sifat
Sifat Siklus
Siklus Investasi
Investasi dan
dan
Pembiayaan
Pembiayaan
Penelaahan atas siklus investasi
dan pembiayaan
Aktivitas investasi
Aktivitas pembiayaan
Understanding
Understanding the
the Entity
Entity and
and
Environment
Environment
Ikhtisar
Ikhtisar Aktiva
Aktiva tetap
tetap bersih
bersih dan
dan bagaimana
bagaimana aktiva
aktiva itu
itu
dibiayai
dibiayai untuk
untuk industri
industri tertentu
tertentu
AT bersih
sebagai % dari
total aktiva
Hutang operasi
sbg % dari
total aktiva
Pembiayaan
dengan hutang
sbg % daritotal
aktiva
Ekuitas sbg %
dari total
aktiva
Penjulanan
terhadap
aktiva tetap
bersih
Penjualan
terhadap total
Hotel
Sekolah
Pengecer
makanan
Pabrikan
perabot RT
Komputer
elektronik
75%
57%
42%
36%
16%
25%
23%
36%
47%
56%
65%
19%
33%
23%
10%
10%
58%
31%
30%
34%
100%
100%
100%
100%
100%
0,8
1,3
1,6
3,7
17,3
0,6
0,8
0,7
1,4
2,8
Siklus
Siklus Investasi-Tujuan
Investasi-Tujuan audit
audit
Siklus investasi difokuskan pada
investasi aktiva tetap
Tujuan Audit assersi manajemen
Perencanaan dan Metodologi Audit
Materialitas
Inherent Risk
Analytical Risk
Controling Risk
Investing
Investing Cycle
Cycle Analytical
Analytical
Procedures
Procedures
Pengujian
Pengujian Subtantif
Subtantif Atas
Atas Saldo
Saldo
Aktiva
Aktiva Tetap
Tetap
Prosedur Awal
Prosedur Analisis
Pengujian Rincian Transaksi
Substantive
Substantive Tests
Tests for
for Plant
Plant
Assets
Assets
Tests of Details of Balances
Financing
Financing Cycle
Cycle
Financing
Financing Cycle
Cycle Audit
Audit
Objectives
Objectives
Financing
Financing Cycle
Cycle Analytical
Analytical
Procedures
Procedures
Financing
Financing Cycle
Cycle
Inherent Risk
Financing
Financing Cycle
Cycle Functions
Functions and
and
Related
Related Controls
Controls
Authorizing bonds and capital stock
Issuing bonds and capital stock
Paying bond interest and cash dividends
Redeeming and reacquiring bonds and
capital stock
Recording financing transactions
Preliminary
Preliminary Audit
Audit Strategies
Strategies for
for
Long-Term
Long-Term Debt
Debt
Substantive
Substantive Tests
Tests of
of Long-Term
Long-Term
Debt
Debt
Initial Procedures
Analytical Procedures
Substantive
Substantive Tests
Tests of
of Long-Term
Long-Term
Debt
Debt
Tests of Details of Balances
Study
Study Break
Break
4. This cycle involves activities such
as acquiring debt, issuing bonds,
and issuing common stock.
A.
B.
C.
D.
Investing Cycle
Financing Cycle
Cash Disbursements Cycle
Cash Receipts Cycle
B. Financing Cycle
Study
Study Break
Break
5. This financing function involves
making payments to the proper payees
in according with board of director or
management authorizations.
A.
B.
C.
D.
Authorizing bonds
Authorizing capital stock
Paying bond interest and cash dividends
Recording financing transactions
Study
Study Break
Break
6. All of the following are tests of
details of balances for the
financing cycle, except:
A.
B.
C.
D.
Preliminary
Preliminary Audit
Audit Strategies
Strategies for
for
Shareholders
Shareholders Equity
Equity
Analytical
Analytical Procedures
Procedures
Substantive
Substantive Tests
Tests of
of
Stockholders
Stockholders Equity
Equity
Initial Procedures
Analytical Procedures
Tests of Details of Transactions
Substantive
Substantive Tests
Tests of
of
Stockholders
Stockholders Equity
Equity
Tests of Details of Balances