Pemeriksaan Liabilitas

Jangka Pendek (Current

Liabilities)
Kelompok 8 :
1. Kanthi Riska Rahayu (20170420189)
2. Denis Rachmadani (20170420233)
3. Ratna Vihandini (20170420273)
4. Adelia Sulistyani (20170420274)
5. Tika Anuruh (20170420348)

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 Tujuan Pemeriksaan (Audit
Objectives) Liabilitas Jangka Pendek

Memeriksa apakah terdapat internal control yang bai

01 k atas liabilitas jangka pendek.

Jika internal control atas liabilitas jangka pendek

disimpulkan oleh auditor adalah :
 cukup baik, maka ruang lingkup pemeriksaan atas
liabilitas jangka pendek dapat dipersempit.
 lemah, maka ruang lingkup pemeriksaan atas liabilitas
jangka pendek harus diperluas.
Beberapa Adanya pemisahan tugas antara bagian pembelian, bagian penerimaan barang,
bagian gudang, bagian akuntansi, dan bagian keuangan.
ciriinternal
controlyang Digunakannya formulir-formulir yang bernomor urut tercetak untuk permintaan
pembelian, order pembelian, dan laporan penerimaan barang.
baik atas
Adanya sistem otorisasi untuk pembelian maupun pelunasan utang.
liabilitas
jangka Digunakannya sistem tender untuk pembelian dalam jumlah yang besar, dimana
pendek : beberapasupplierdiundang untuk memasukkan penawaran tertulis dalam amplop
tertutup ke panitian tender
Dibuatnya buku tambahan untuk utang usaha, dan setiap akhir jumlah saldo utang
usaha menurutsubsidiary ledgerharus dibandingkan dengan saldo utang usaha
menurutgeneral ledgeryang merupakan perkiraan pengendali.

Jumlah barang yang dicantumkan dalam faktur pembelian harus dibandingkan

dengan jumlah yang dilaporkan dalam receiving report dan purchase order, untuk
mencegah pembayaran atas barang yang dibeli melebihi jumlah barang yang
dipesan dan yang diterima.
Faktur pembeliandan dokumen pembelian lainyya harus dicap lunas untuk
menghindari digunakannya dokumen-dokumen tersebut untuk proses
pembayaran yang kedua kalinya.
 Memeriksa apakah liabilitas jangka pendek yang tercantum di
02 laporan posisi keuangan didukung oleh bukti-bukti yang lengkap
dan berasal dari transaksi yang betul-betul terjadi
Jika liabilitass jangka pendek merupakan :
Utang usaha, yang berasal dari pembelian secara kredit, maka harus 01
didukung oleh bukti-bukti yang lengkap (purchase requisition, purchase
order, supplier invoice, dan receiving report.) dan harus diotorisasi oleh
pejabat yang berwenang.

Utang deviden, maka harus didukung oleh notulen rapat umum

02
pemegang saham yang memberikan otorisasi untuk pembagian
deviden.
Kredit bank, maka harus didukung oleh perjanjian kredit dan 03
notulen rapat direksi yang memberikan otorisasi untuk
peminjaman itang dari bank.

Utang pemegang saham, harus didukung oleh perjanjian kredit 04

dan tidak boleh ada setoran modal yang belum dilunasi oleh
pemegang saham.
 Tujuan Pemeriksaan (Audit Objectives)
Liabilitas Jangka Pendek

05
03 04 Memeriksa apakah kewajiban leasing, jika ada,
Memeriksa apak Memeriksa sudah dicatat sesuai dengan standar akuntansi
apakah sewa (PSAK 20 Revisi 2015 tentang Sewa)
ah semua liabilit
as accrued  Bagian dari utang leasing yang jatuh tempo
jangka pendek expenses dalam waktu satu tahun yang akan datang
jumlahnya harus dicatat sebagai liabilitas jaangka
perusahaan sud
reasonable, pendek.
ah tercatat pada
tanggal laporan dalam arti  Sedangkan yang jatuh temponya lebih dari s
tidak terlalu atu tahun yang akan datang harus dicatat se
posisi keuan
besar dan bagai liabilitas jangka panjang.
gan.
tidak terlalu  Menurut IAI-PSAK 2015, suatu sewa
kecil. diklasifikasikan sebagai :
1) Sewa pembiaayaan
 Tujuan Pemeriksaan (Audit Objectives)
Liabilitas Jangka Pendek

06 07
Memeriksa apakah seandainya
ada liabilitas jangka pendek
dalam mata uang asing per Memeriksa apakah biaya
tanggal laporan posisi keuangan, bunga dan bunga yang
sudah dikonversikan ke dalam terutang dari liabilitas
rupiah dengan menggunakan jangka pendek telah dicatat
kurs tengah Bank Indonesia per tanggal laporan posisi
pper tanggal laporan posisi keuangan.
keuangan dan selisih kurs yang
terjadi sudah
dibebankan/dikreditkan pada
laba rugi tahun berjalan.
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04
Seandainya ada uang muka
penjualan per tanggal neraca
periksa buktu pendukungnya
dan periksa apakah saldo
tersebut sudah diselesaikan
diperiode berikutnya misalnya
dengan mengirimkan barang
yang dipesan oleh pembeli
16
15 Unyuk utang PPh 21
Seandainya ada kewajiban dan PPN periksa
14 dalam mata uang asing, apakah utang tersebut
Seandainya ada kredit
periksa apakah saldo
tersebut per tanggal
sudah dilunasi pada
periode berikutnya.
neraca telah dikonvirkan
jangka panjang, harus
kedalam rupiah dengan
diperiksa apakah bagian
menggunakan kurs tengah
yang jatuh tempo satu
tahun yang akan datang BI per tanggal neraca dan
selisih kurs yang terjadi
sudah direfleksikan
sebagai liabilitas jangka dibebankan pada laba rugi
pendek tahun berjalan
 Periksa dasar perhitungan
accured expenses yang
dibuat perusahaan apakah
reasonable dan konsisten
dengan dasar perhitungan
tahun sebelumnya
Your Text Here
Periksa notulen rapat direksi,
pemegang saham dan
perjanjian-perjanjian yang
dibuat oleh perusahaan dengan
pihak ketiga
Kirim konfirmasi kepada
penasihat hukum
perusahaan
Pemeriksaan apakah
penyajian liabilitas jangka
pendek di laporan posisi
keuangan (neraca) dan
catatan atas laporan
keuangan sesuai dengan SAK
ETAP/PSAK/IFRS.
 Thank you
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