RISK BASED AUDIT

Pertemuan 1

Pengauditan 2
Aria Kanaka
Jakarta, 3 September 2021
 What is Risk?

Business vs Audit Risk

Risk
ISA BASED AUDIT

Risk Based
Audit

Professional
Judgment Professional
Skepticism
 Tujuan Keseluruhan Audit (SA 200.11)

Dalam melaksanakan suatu audit atas laporan keuangan,

tujuan keseluruhan auditor adalah
a. Memperoleh keyakinan memadai tentang apakah laporan
keuangan secara keseluruhan bebas dari kesalahan
penyajian material, baik yang disebabkan oleh kecurangan
atau kesalahan, dan oleh karena itu memungkinkan auditor
untuk menyampaikan suatu opini tentang apakah laporan
keuangan disusun, dalam semua hal yang material, sesuai
dengan kerangka pelaporan keuangan yang berlaku, dan
b. Melaporkan atas laporan keuangan dan
mengkomunikasikan sebagaimana ditentukan SA
berdasarkan temuan auditor.

Aria Kanaka – Mazars Indonesia 6

Mengapa Risk Based Audit
• Kasus/skandal/shenanigans/manipulasi laporan
keuangan
• Enron, Worldcom, Satyam, Sun Prima
• Expectation Gap
• Auditor menghadapi ancaman dan risiko
 Professional Skepticism
• Suatu sikap yang mencakup suatu pikiran yang selalu
mempertanyakan, waspada terhadap kondisi yang dapat
mengindikasikan kemungkinan kesalahan penyajian, baik
yang disebabkan oleh kecurangan maupun kesalahan,
dari suatu penilaian penting atas bukti audit
• Definisi sesuai SA 200.13

Aria Kanaka – Mazars Indonesia 9

The application of professional skepticism
 Professional Judgment
(Pertimbangan Profesional)

• Penerapan pelatihan, pengetahuan dan pengalaman yang

relevan, dalam konteks standar audit, akuntansi dan etika
dalam membuat keputusan yang diinformasikan tentang
tindakan yang tepat sesuai dengan kondisi dalam
perikatan audit
• Definisi sesuai SA 200.13

Aria Kanaka – Mazars Indonesia 11

Professio Professio
nal Audit
nal
Evidence
Skepticis Judgeme
m nt process
Konsep Dasar Risk Based Audit
1. Reasonable assurance
2. Inherent limitations
3. Audit Scope
4. Material misstatement
5. Assertions
RISK BASED AUDIT
• Ciri penting dari audit berbasis ISA adalah audit ini
berbasis risiko
• Tahapannya adalah sebagai berikut
• Menilai risiko (risk assessment)
• Menanggapi risiko (risk response)
• Melaporkan (reporting)
 Three key steps/elements in a risk-based
audit
What
What events*
events* Did the events* What audit
could
could occur
occur that
that identified occur opinion, based on
Risk Assessment

would
would cause
cause aa

Risk Response
and result in a the evidence

Reporting
material
material material obtained, is
misstatement
misstatement in in misstatement in appropriate on the
the
the financial
financial the financial financial
statements?
statements? statements? statements?

• An “event” is simply a business or fraud risk factor. This

would also include risks resulting from the absence of
internal control to mitigate the potential for material
misstatements in the financial statements.
MENILAI RISIKO (RISK ASSESSMENT
Activities Purpose Documentation
Listing of risk factors
Perform preliminary Decide whether to
Independence
engagement accept
Engagement letter
activities engagement

Materiality
Develop an overall
Audit team discussion
Risk Assessment

Plan the Audit audit strategy and

Overall audit strategy
audit plan

Business and fraud risk

Identify/assess
Perform risk including significant risk
RMM* through
assessment
understanding the
procedures
entity
Design/implementation
of relevant internal
controls

1 A * RMM = Risk of material Assess RMM* at:

misstatement - F/S Level
- Assertion level

Aria Kanaka – Mazars Indonesia 16

 MENANGGAPI RISIKO (RISK
RESPONSE)
Activities Purpose
Documentation
1 A

Update of overall strategy

Design overall  Develop  Overall responses
responses and appropriate Audit plan that links
further audit responses to the assessed to further adudit
procedures assessed procedures
Risk Response

  Implement Reduce audit risk to Work performed

responses to an acceptably low Audit findings
assessed level Staff supervision
Working paper review

2 B

Aria Kanaka – Mazars Indonesia 17

 MELAPORKAN (REPORTING)

Activities Purpose Documentation

2 B
Evaluate the audit
evidence obtained
Reporting
New/revised risk factors
Determine what and audit procedures
additional audit work (if Changes in materiality
any) is required Communications on audit
findings
Conclusions on audit

Is procedures performed
Yes addtional
work
required
?
No

Form an opinion based Significant decisions

Prepare the Signed audit opinions
auditor’s report on audit findings

Aria Kanaka – Mazars Indonesia 18

Standar Auditing – International Standard on Auditing

SA

Risk
Prinsip- Menggunakan
assessment Bukti Laporan Spesifik
prinsip pekerjaan pihak
dan risk audit auditor area
umum lain
response

SA 200 SA 300 SA 500 SA 600 SA 700 SA 800

SA 210 SA 315 SA 501 SA 610 SA 705 SA 805
SA 230 SA 320 SA 505 SA 620 SA 706 SA 810

SA 240 SA 330 SA 510

SA 250 SA 402 SA 520 SA 550

SA 260 SA 450 SA 530 SA 560

SA 265 SA 540 SA 570

SA 580
19
 Manfaat Risk Based Audit
• Fleksibilitas waktu
• Fokus kepada area kunci
• Prosedur berfokus pada risiko
• Pemahaman atas pengendalian
• Komunikasi tepat waktu