1 Pertemuan 13 eBusiness, AIS, Financial Statement and Accounting Professionals Matakuliah: F0662/ Web Based Accounting Tahun: 2005 Versi: 1/0

2 Learning Outcomes Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : Mutu/keandalan laporan akuntansi keuangan dalam eBusiness environment (TIK-13) Paradigma baru sistem akuntansi (TIK-13) Dampak eBusiness pada Profesi akuntan (TIK-13)

3 Outline Materi Materi 1 Financial statement in eBusiness Materi 2 New Forms of Assurance to facilitate eBusienss Materi 3 EBusiness and Accounting Professional

Assurance Services Assurance services are professional services that improve the quality of information for decision makers. Assurance services can be performed by CPAs or by a variety of other professionals.

5 Attestation Services An attestation service is a type of assurance service in which the CPA firm issues a report about the reliability of an assertion that is the responsibility of another party.

6 Other Assurance Services Most other assurance services do not meet the formal definition of attestation services. The CPA must be independent. The CPA is not required to provide a written report. The CPA must provide assurance.

7 Assurance Services on Information Technology There is an increased demand for assurance about computer controls surrounding information transacted electronically and the security of the information related to the transactions. – assurance over Web site controls – assurance about information system reliability

8 Assurance Services on Information Technology WebTrust is an attestation service, and the WebTrust seal is a symbolic representation of the CPA’s report on management’s assertions about its disclosure of electronic commerce practices.

9 Assurance Services on Information Technology SysTrust is an attest-type engagement to evaluate and test system reliability in areas such as security and data integrity.

10 Assurance Services on Other Types of Information CPA Performance View CPA ElderCare Services CPA Risk Advisory Services

11 Assurance, Attestation, and Nonassurance Services ASSURANCE SERVICES Other Attestation Services (e.g., WebTrust, SysTrust) Other Assurance Services (e.g., CPA Performance View) Certain Management Consulting ATTESTATION SERVICES Audits Reviews

12 Assurance, Attestation, and Nonassurance Services NONASSURANCE SERVICES Other Management Consulting Tax Services Certain Management Consulting Accounting and Bookkeeping

13 Economic Demand for Auditing Information risk reflects the possibility that the information upon which the business risk decision was made was inaccurate. Auditing can have a significant effect on information risk.

14 Causes of Information Risk 1. Remoteness of information 2. Biases and motives of the provider 3. Voluminous data

15 Reducing Information Risk 1. User verifies information 2. User shares information risk with management 3. Audited financial statements are provided

16 Nature of Auditing Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria. Auditing should be done by a competent, independent person.

17 Accumulating and Evaluating Evidence Evidence is any information used by the auditor to determine whether the information being audited is stated in accordance with the established criteria.

18 Competent, Independent Person The auditor must be qualified to understand the criteria used and must be competent to know the types and amount of evidence to accumulate to reach the proper conclusion after the evidence has been examined. The competence of the individual performing the audit is of little value if he or she is biased in the accumulation and evaluation of evidence.

19 Reporting The final stage in the auditing process is preparing the Audit Report which is the communication of the auditor’s findings to users.

20 Types of Audits Financial Statement Audit Operational Audit Compliance Audit EfficiencyEffectiveness

21 Operational Audit Example Evaluate computerized payroll system for efficiency and effectiveness Information Number of records processed, cost of the department, and number of errors Established Criteria Company standards for efficiency and effectiveness in payroll department Available Evidence Error reports, payroll records, and payroll processing costs

22 Compliance Audit Example Determine whether bank requirements for loan continuation have been met InformationCompany records Established Criteria Loan agreement provisions Available Evidence Financial statements and calculations by the auditor

23 Financial Statement Audit Example Annual audit of Boeing’s financial statements Information Boeing's financial statements Established Criteria Generally accepted accounting principles Available Evidence Documents, records, and outside sources of evidence

24 Types of Auditors Internal Auditors Certified Public Accounting Firms Internal Revenue Agents General Accounting Office Auditors

25 The Electronic Network Environment Discuss how e-commerce and the Internet affect CPA firm operations. Discuss how e-commerce and the Internet affect CPA firm operations.

E-Commerce and CPA Firm Operations CPA firms are using the Internet to market their services. They also use the Internet to connect their global professional staff. Sender’s mail server Sender’s mail server Receiver’s mail server Receiver’s mail server

27 The CPA Requirements Educational Passing the CPA Exam Experience

The AICPA sets professional requirements for CPAs, conducts research, and publishes materials on many different subjects related to accounting, auditing, attestation and assurance services, management consulting services, and taxes. AICPA

29 Assurance, Attestation, and Nonassurance Services NONASSURANCE SERVICES Other Management Consulting Tax Services Certain Management Consulting Accounting and Bookkeeping

30 Summary Mahasiswa diwajibkan membuat summary