Metodologi AuditMetodologi Audit

The Phases of an Audit That Relate to Audit Planning

Preplanning

Assess risks and establish materiality

Plan the audit

Client acceptance and continuance

Establish the terms of the engagement

Planning the Audit

When preparing the audit plan, the auditor should be guided by the results of the risk assessment procedures performed

to gain an understanding of the entity.

Additional steps:

•Assess a preliminary level of control risk

by account and assertion.

•Assess the possibility of illegal acts.

•Identify related parties.

•Conduct preliminary analytical procedures.

•Develop an overall audit strategy and prepare audit programs.

•Consider additional value-added

services.

Let’s look at eachof these steps.

Perencanaan AuditPerencanaan Audit

Mendapatkan Pemahaman Industri dan Bisnis Melakukan Prosedur AnalitikMenetapkan Tingkat Materialitas AwalMempertimbangkan Risiko AuditMengembangkan Strategi Audit pendahuluan

utk setiap asersi yg pentingMendapatkan pemahaman kontrol interen

Strategi Audit Tahap AwalStrategi Audit Tahap Awal

Komponen

Pendekatan

Substantive Approach Lower level of control risk approach

Resiko pengendalian

Maksimum Sedang atau rendah

Pemahaman SPI Minimum Ekstensif

Test of control Sedikit Ekstensif

Substantive test Ekstensif Dibatasi

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Types of Audit Tests

Risk Assessment Procedures

Used to obtain an understanding of the entity and its environment,

including internal controls.

Tests of ControlsDirected toward the evaluation of the

effectiveness of the design and implementation of internal controls.

Substantive Procedures

Detect material misstatements in a transaction class, account balance,

and disclosure component of the financial statements.

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Tests of Controls

Inquiry Inspection

Walk Through

Reperformance

Observation

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Tests of Controls

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Substantive Procedures

Analytical Procedures

Obtains evidential matter about

particular assertions related to account

balances or classes of transactions

Tests of Details

Tests for errors or fraud in individual

transactions

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Dual Purpose Tests

Substantive Tests

Tests of Controls

Dual Purpose

Test

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Purposes of Analytical Procedures

Preliminary Analytical

Procedures

Used to assist the auditor to better understand the business and to plan the

nature, timing, and extent of audit procedures.

Substantive Analytical

Procedures

Used to obtain evidential matter about particular assertions related to account

balances or classes of transactions.

Final Analytical

Procedures

Used as an overall review of the financial information in the final review stage of the

audit.

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Purposes of Analytical Procedures

Trend Analysis

Ratio Analysis

Reasonableness

Analysis

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Substantive Analytical Procedures Decision Process

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Short-Term Liquidity Ratios

Current Ratio

Quick Ratio

Operating Cash Flow

Ratio

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Activity Ratios

Receivables Turnover

Days Outstanding in Accounts Receivable

Inventory Turnover

Days of Inventory on

Hand

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Profitability Ratios

Gross Profit Percentage

Profit Margin

Return on Assets

Return on Equity

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Coverage Ratios

Debt to Equity

Times Interest Earned

Suwardjono

Bab 1 Pengertian dan Fungsi Akuntansi

kos

kos

Aliran fisik

Bahan bakuMesin

Tenaga kerja

K a s

Utang Produk

Penyimbolan elemen

koskos

kos

kos

Pengukuran elemenuntuk data dasar

Sistem informasi

Rp1.500.000Rp750.000

Rp2.500.000Rp3.500.000 Rp7.500.000

Rp1.750.000

©Surya Raharja Fakultas Ekonomi Undip 12 - 19

Rerangka Tujuan Audit

Saldo Akun Sesungguhnya

Saldo Akun yang disajikan dalam

laporan keuangan

KeterjadianKelengkapan Hak dan

Kewajiban

Penilaian

Penyajian dan Pengungkapan

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Filling the Assurance Bucket

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Accounts Payable Example of Filling the Assurance Buckets for Each Assertion

©Surya Raharja Fakultas Ekonomi Undip 12 - 22

Tujuan Khusus Audit dan Bukti Audit

Tujuan Audit untuk : Eksistensi dan Keterjadian Kelengkapan Hak dan Kewajiban Valuasi atau Alokasi Penyajian dan Pengungkapan

©Surya Raharja Fakultas Ekonomi Undip 12 - 23

Eksistensi dan Keterjadian

Seluruh catatan transaksi betul-betul terjadi dalam periode akuntansi

©Surya Raharja Fakultas Ekonomi Undip 12 - 24

Kelengkapan

Semua transaksi yang terjadi selama periode akuntansi telah seluruhnya dicatat

©Surya Raharja Fakultas Ekonomi Undip 12 - 25

Hak dan Kewajiban

Aktiva, kewajiban dan ekuitas yang tercantum dalam neraca adalah milik dan kewajiban perusahaan yang sah

©Surya Raharja Fakultas Ekonomi Undip 12 - 26

Valuasi atau Alokasi

Penilaian rupiah aktiva dan kewajiban telah sesuai dengan PABU

Konsistensi dalam penilaian

©Surya Raharja Fakultas Ekonomi Undip 12 - 27

Penyajian dan Pengungkapan

Klasifikasi: Transaksi dan akun telah diklsifikasikan dengan

tepat dalam laporan keuangan Pengungkapan

Seluruh pengungkapan yang diharuskan oleh PABU telah dilakukan dalam laporan keuangan

©Surya Raharja Fakultas Ekonomi Undip 12 - 28

Model Program Audit Pengujian Pengendalian

Pemahaman sistem informasi Akuntansi untuk pelaksanaan transaksi

(Step 1).

Penentuan prosedur audit Untuk mendeteksi efektivitas

Pengendalian internal(Step 4).

Penyusunan Program AuditPengujian Pengendalian

(Step 5).

Penentuan KemungkinanSalah saji setiap transaksi

(Step 2).

Penentuan Aktivitas PengendalianUntuk mendeteksi dan mencegah

Salah saji(Step 3).

©Surya Raharja Fakultas Ekonomi Undip 12 - 29

Model Program Audit Pengujian Subtantif

Tujuan:•Keberadaan •Kelengkapan•Hak dan Kewajiban•Penilaian atau alokasi•Penyajian dan Pengungkapan

Mendisain Prosedur Audit

Program Audit:•Prosedur Audit Awal•Prosedur Analitik•Pengujian Transaksi•Pengujian Saldo Akun Rinci•Penyajian dan Pengungkapan

©Surya Raharja Fakultas Ekonomi Undip 12 - 30

Langkah 1, 2, 3,4

Tahap Transaksi

Salah Saji Potensial

Aktivitas pengendalian

Prosedur audit

Asersi

KK K HK PA PP

Order dari Customer

Penjualan kepada customer tidak semestinya

•Pembelian oleh customer telah disetujui•Surat order penjualan diotorisasi

•Observasi•Reperformance•Periksa surat order penjualan

√√

√ √

Otorisasi pemberian kredit

………Pencatatan

keterjadiankelengkapanHak & Kwjb

Penyajian pengungkapan

Penilaian/alokasi

©Surya Raharja Fakultas Ekonomi Undip 12 - 31

Program Audit Pengujian Pengendalian

Prosedur Audit Indeks Pelaksana Tanggal

Keberadaan/ Keterjadian

1. Lakukan pengamatan tentang:a. Persetujuan

surat order pengiriman

b. Pengiriman barang

c. ……….

Berdasarkan pengelompokan

Asersi

©Surya Raharja Fakultas Ekonomi Undip 12 - 32

Rerangka Tujuan Auditdan Pengujian Subtantif

Saldo Akun Sesungguhnya

Saldo Akun yang disajikan dalam

laporan keuangan

Prosedur audit awal

Pengujian transaksi rinci

Pengujian Saldo Akun Rinci

Verifikasi Penyajian dan pengungkapan

KeterjadianKelengkapan Hak dan

Kewajiban

Penilaian

Penyajian dan Pengungkapan

Prosedur Analitik

©Surya Raharja Fakultas Ekonomi Undip 12 - 33

Prosedur Pengujian Subtantif

Prosedur Audit Indeks Pelaksana Tanggal

Prosedur audit awal:1 …….dst

Pengujian Analitik:1 …… dst

Pengujian terhadap transaksi rinci1 …… dst

Pengujian terhadap akun rinci1 …… dst

Verifiasi penyajian dan Pengungkapan1 …… dst

Informasi dalam laporan keuangan didukung oleh

catatan akuntansiProsedur untuk membantu auditor dalam menemukan bidang yang memerlukan audit lebih

intensifMenguji keberadaan transaksi dan pisah

batasnyaApakah saldo akun sudah benar berdasarkan bukti:

vouching, tracing, observasi dan inspeksi

Apakah pencantumannya dalam laporan keuangan

telah sesuai dengan PABU

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