1. Pertemuan 15 Kertas Kerja & Program/Rencana Audit
Matakuliah : <<F0174>>/<<Audit Lap-Keuangan SIABK>>
Tahun : <<2005>>
Versi : <<1/0>>
Pertemuan 15 Kertas Kerja & Program/Rencana Audit

2. Pada akhir pertemuan diharapkan mahasiswa akan mampu :
Learning Outcomes
Pada akhir pertemuan diharapkan mahasiswa
akan mampu :
Menghasilkan suatu kertas kerja audit
Menghasilkan program kerja audit
dalam rangka audit laporan keuangan dengan
SIA berbasis komputer (TIK-8)

3. PLANNING PREPLAN CLIENT ACCEPTANCE OR CONTINUATION REASONS FOR AUDIT
INVESTIGATION
REASONS FOR AUDIT
ENGAGEMENT LETTER
SELECT STAFF

4. OBTAIN BACKGROUND INFORMATION
KNOWLEDGE OF CLIENT INDUSTRY
TOUR CLIENT FACILITIES
IDENTIFY RELATED PARTIES
NEED FOR SPECIALISTS
CLIENT LEGAL OBLIGATIONS
CHARTER AND BYLAWS
MINUTES OF MEETINGS
CONTARCTS
PRELIMINARY ANALYTICAL REVIEW

5. PURPOSES OF WORKING PAPERS
PLANNING AUDIT
RECORD EVIDENCE GATHERED
BASIS FOR AUDIT REPORT
BASIS FOR REVIEW
CONTENT AND ORGANIZATION
PERMANENT FILES
CURRENT FILES

6. ADJUSTING AND RECLASSIFICATION ENTRIES SUPPORTING SCHEDULES
WORKING TRIAL BALANCE
GROUPED TRIAL BALANCE
LEAD SCHEDULES
FOR EACH MAJOR CATEGORY, LISTING OF ALL ACCOUNTS OF THAT TYPE
ADJUSTING AND RECLASSIFICATION ENTRIES
SUPPORTING SCHEDULES
ANALYSIS
TRIAL BALANCE OR LIST
RECONCILIATION
TEST OF REASONABLENESS
SUMMARY OF PROCEDURES
SUPPORTING DOCUMENTS
OUTSIDE DOCUMENTATION

7. PREPARATION OF WORKING PAPERS
HEADING
INDEXING AND CROSS-REFERENCING
INDICATE AUDIT WORK PERFORMED
TICK MARKS
OBJECTIVE OF PREPARING WORK PAPER
CONCLUSIONS
OWNERSHIP OF WORK PAPERS
CONFIDENTIALITY

8. PLANNING PREPLAN CLIENT ACCEPTANCE OR CONTINUATION REASONS FOR AUDIT
INVESTIGATION
REASONS FOR AUDIT
ENGAGEMENT LETTER
SELECT STAFF

9. OBTAIN BACKGROUND INFORMATION
KNOWLEDGE OF CLIENT INDUSTRY
TOUR CLIENT FACILITIES
IDENTIFY RELATED PARTIES
NEED FOR SPECIALISTS
CLIENT LEGAL OBLIGATIONS
CHARTER AND BYLAWS
MINUTES OF MEETINGS
CONTARCTS
PRELIMINARY ANALYTICAL REVIEW

10. PURPOSES OF WORKING PAPERS
PLANNING AUDIT
RECORD EVIDENCE GATHERED
BASIS FOR AUDIT REPORT
BASIS FOR REVIEW
CONTENT AND ORGANIZATION
PERMANENT FILES
CURRENT FILES

11. ADJUSTING AND RECLASSIFICATION ENTRIES SUPPORTING SCHEDULES
WORKING TRIAL BALANCE
GROUPED TRIAL BALANCE
LEAD SCHEDULES
FOR EACH MAJOR CATEGORY, LISTING OF ALL ACCOUNTS OF THAT TYPE
ADJUSTING AND RECLASSIFICATION ENTRIES
SUPPORTING SCHEDULES
ANALYSIS
TRIAL BALANCE OR LIST
RECONCILIATION
TEST OF REASONABLENESS
SUMMARY OF PROCEDURES
SUPPORTING DOCUMENTS
OUTSIDE DOCUMENTATION

12. PREPARATION OF WORKING PAPERS
HEADING
INDEXING AND CROSS-REFERENCING
INDICATE AUDIT WORK PERFORMED
TICK MARKS
OBJECTIVE OF PREPARING WORK PAPER
CONCLUSIONS
OWNERSHIP OF WORK PAPERS
CONFIDENTIALITY

13. TYPES OF TESTS PROCEDURES TO OBTAIN UNDERSTANDING OF INTERNAL CONTROL
INQUIRIES OF CLIENT
READ POLICY AND PROCEDURES MANUALS
EXAMINE DOCUMENTS
OBSERVE PERSONNEL
TESTS OF CONTROL
REPERFORM PROCEDURES
WAS PROCEDURE PERFORMED?
WAS IT PERFORMED CONSISTENTLY
WHO PERFORMED IT?

14. SUBSTANTIVE TESTS OF TRANSACTIONS
TEST FOR DOLLAR MISSTATEMENT
SATISFY ALL SIX TRANSACTION-RELATED OBJECTIVES FOR EACH CLASS OF TRANSACTIONS
RECORED SALES OCCURRED
RECORDED SALES ARE COMPLETE
RECORDED SALES ARE ACCURATE
RECORDED SALES ARE IN CORRECT TIME PERIOD
RECORDED SALES ARE PROPERLY CLASSIFIED
RECORDED SALES ARE ACCURATELY SUMMARIZED
ANALYTICAL PROCEDURES
COMPARISONS OF DATA
FOUR PURPOSES

15. TESTS OF DETAILS OF BALANCES
FOCUS ON ENDING G/L BALANCES
EXTENT DEPENDENT ON RESULTS OF OTHER TESTS
TESTS OF CONTROL
ANALYTICAL PROCEDURES
TESTS OF TRANSACTIONS
SUMMARY OF TYPES OF TESTS
CONTROL RISK ASSESSMENT
LOWER DETECTION RISK

16. RELATIONSHIP BETWEEN TESTS AND EVIDENCE
RELATIVE COSTS
ANALYTICAL PROCEDURES
PROCEDURES TO OBTAIN UNDERSTANDING OF I/C AND TESTS OF CONTROL
SUBSTANTIVE TESTS OF TRANSACTIONS
TESTS OF DETAIL OF BALANCES
RELATION BETWEEN TESTS OF CONTROL AND SUBSTANTIVE TESTS
DEVIATION FROM CONTROL INCREASES RISK OF DOLLAR ERROR

17. TRADE OFF BETWEEN TESTS OF CONTROL AND SUBSTANTIVE TESTS
EVIDENCE MIX
TRADE OFF BETWEEN TESTS OF CONTROL AND SUBSTANTIVE TESTS
FIGURE 10-4
ANALYSIS OF AUDITS 1 TO 4 ON PAGES

18. TESTS OF CONTROL AND SUBSTANTIVE TESTS OF TRANSACTIONS
DESIGN AUDIT PROGRAM
TESTS OF CONTROL AND SUBSTANTIVE TESTS OF TRANSACTIONS
FOUR STEPS
APPLY TRANSACTION-RELATED OBJECTIVES
IDENTIFY SPECIFIC CONTROLS TO REDUCE RISK
DEVELOP TESTS OF CONTROL
DESIGN SUBSTANTIVE TESTS OF TRANSACTIONS FOR POTENTIAL MISSTATEMENTS
CONSIDER CONTROL RISK ASSESSMENT

19. ANALYTICAL PROCEDURES
AUDITOR JUDGMENT
INDUSTRY-SPECIFIC PROCEDURES
TESTS OF DETAIL OF BALANCES
SET MATERIALITY LEVEL, ACCEPTABLE AUDIT RISK, AND ASSESS INHERENT RISK
ASSESS CONTROL RISK
DESIGN TESTS OF BALANCES FOR EACH BALANCE-RELATED OBJECTIVE
RELATION OF AUDIT OBJECTIVES
TABLE 10-5

20. SUMMARY OF AUDIT PROCESS
PHASE I
PLAN AUDIT
DESIGN APPROACH
PHASE II
PERFORM TESTS OF CONTROLS
PERFORM TESTS OF TRANSACTIONS
PHASE III
PERFORM ANALYTICAL PROCEDURES
PERFORM TESTS OF BALANCES
PHASE IV
COMPLETE AUDIT AND ISSUE REPORT