1. 1 Pertemuan 17 Audit Performance Matakuliah:A0274/Pengelolaan Fungsi Audit Sistem Informasi Tahun: 2005 Versi: 1/1

2. 2 Learning Outcomes Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : Mahasiswa dapat menunjukkan audit performance.

3. 3 Outline Materi –General Organization –Detailed Workpaper Section Organization –Indexing and Cross Referencing –Referencing –Standard Tick Marks

4. 4 General Organization Use the printed workpaper binder cover and back furnished by the department. Note that certain information is to be completed on the cover of the binder: company identification, contents of the binder,the names of auditors who worked on sections included in the binder, review signatures and the name of the audit office producing the files.

5. 5 Detailed Workpaper Section Organization Each job will have a systems binder to be updated yearly.

6. 6 Indexing and Cross Referencing Workpapers should be indexed using the prescribed standard index. Each schedule should be marked in red pencil (or font) in designated box at the bottom right corner. An indexing has been assigned to each major account classification. Single alpha letters are used for asset section designations. Double alpha letters are used for liabilities or capital accounts. Numbers are used to indicate accounts in the income statement.

7. 7 The workpapers sections will include subaccounts under the major account classification.

8. 8 Referencing Normally, detail sub-schedules support the amounts shown on the lead schedules. Also, the lead schedules support the amounts shown on the trial balance. These workpapers should be cross- referenced to one another. Referencing should be done by inserting the page index next to the corresponding amount.

9. 9 When referencing on the same page, either a circled number or a circled capital letter should be used. A circled number is used when referencing a number to a number. A circled capital letter is used when referencing a number (or any other section or symbol on the workpaper) to a note. All referencing should be done in red pencil (or font if electronic).

10. 10 Standard Tick Marks Standardizing certain tick marks will result in uniformity and time saving for the preparer and reviewer by duplicating the tick marks and writing one explanation. Tick marks should be simple in design. Always explain tick marks in a legent located in the workpapers.

11. 11 The End