1. BUKTI AUDIT

2. PENDAHULUAN
Top-Down vs. Bottom-Up Audits
Important Decisions About Audit Evidence
Specific Audit Objectives and Audit Evidence
Audit Evidence, Corroborating Information, and Audit Procedures
Electronic Data Processing and Audit Procedures
Audit Programs
Working Papers

3. TOP-DOWN VS BUTTOM-UP AUDIT
Top-down audit evidence focuses the auditor’s attention on obtaining an understanding of:
The business and industry,
Management’s goals and objectives,
How management uses its resources to attain those goals,
The organization’s competitive advantage in the marketplace,
Core business processes, and
The earnings and cash flow that result.

4. TOP-DOWN VS BUTTOM-UP AUDIT
Bottom-up audit evidence focuses on directly testing:
Transactions,
Account balances, and
The systems that record the transactions and resulting account balances.

5. TOP-DOWN VS BUTTOM-UP AUDIT

6. KEPUTUSAN TERKAIT BUKTI AUDIT
When planning the audit, the auditor must make 4 important decisions about scope and conduct of the audit. These include:
1. The nature of tests to be performed
2. The timing of tests to be performed
3. The extent of tests to be performed
4. The assignment of staff to perform audit tests

7. Five Management Assertions (GAAS) Existence and Occurrence
TUJUAN KHUSUS AUDIT
Five Management Assertions (GAAS)
Existence and Occurrence
Completeness
Rights and Obligations
Valuation or Allocation
Presentation and Disclosure

8. TUJUAN KHUSUS AUDIT

9. TUJUAN KHUSUS AUDIT

10. TUJUAN KHUSUS AUDIT

11. KATEGORI BUKTI AUDIT

12. Faktor yang mempengaruhi kecukupan bukti audit: Materiality
Risk of Material Misstatement
Size of Population
Characteristics of Population

13. Relevance of Audit Evidence Reliability of Audit Evidence
KOMPETENSI BUKTI AUDIT
Relevance of Audit Evidence
Reliability of Audit Evidence
Professional Judgment

14. KEANDALAN BUKTI AUDIT

15. KEANDALAN BUKTI AUDIT

16. PROSEDUR AUDIT

17. PROSEDUR AUDIT
10 types of audit procedures:
1. Analytical procedures
2. Inspecting
3. Confirming
4. Inquiring
5. Counting
6. Tracing
7. Vouching
8. Observing
9. Reperforming
10. Computer-assisted audit techniques

18. Terms Types of Evidence
PROSEDUR AUDIT
Terms
Types of Evidence
Examine
Documentation
Scan
Analytical procedures
Read
Documentation
Compute
Analytical procedures
Recompute
Reperformance
Foot
Reperformance

19. Terms Types of Evidence
PROSEDUR AUDIT
Terms
Types of Evidence
Trace
Documentation
Compare
Documentation
Count
Physical examination
Observe
Observation
Inquire
Inquiries of client
Vouch
Documentation

20. KONFIRMASI Information Source Assets Cash in bank Bank
Accounts receivable Customer
Notes receivable Maker
Owned inventory out on consignment Consignee
Inventory held in public warehouses Warehouse
Cash surrender value of life insurance Insurance co.

21. Accounts payable Creditor Notes payable Lender
KONFIRMASI
Information Source
Liabilities
Accounts payable Creditor
Notes payable Lender
Advances from customers Customer
Mortgages payable Mortgagor
Bonds payable Bondholder

22. Shares outstanding Registrar and transfer agent
KONFIRMASI
Information Source
Owners’ Equity
Shares outstanding Registrar and
transfer agent

23. Insurance coverage Insurance company
KONFIRMASI
Information Source
Other Information
Insurance coverage Insurance company
Contingent liabilities Bank, lender, and
client’s counsel
Bond indenture agreements Bondholder
Collateral held by creditors Creditor

24. VOUCHING DAN TRACING

25. Auditing around the computer Auditing with the computer
TEKNIK AUDIT BERBANTUAN KOMPUTER
Auditing around the computer
Auditing with the computer
Auditing through the computer
Advantageous when:
Significant part of internal controls is imbedded in a computer program
Significant gaps in visible audit trail
Large volumes of records to be tested

26. Integrated Test Facility
TEKNIK AUDIT BERBANTUAN KOMPUTER
Parallel Simulation
Test Data
Integrated Test Facility

27. PARALLEL SIMULATION VS TEST DATA

28. It includes a list of the audit procedures
PROGRAM AUDIT
It includes a list of the audit procedures
the auditor considers necessary.
Most auditors use computers to facilitate
the preparation of audit programs.

29. TEKNIK AUDIT BERBANTUAN KOMPUTER
The auditor can use computer audit software to do the following:
Perform the calculations and comparisons used in analytical procedures.
Select a sample of accounts receivable for confirmation.
Scan a file to determine that all documents in a series have been accounted for.
Compare data elements in different files for agreement.
Submit test data to the client’s programs to determinethat computer aspects of internal controls are functioning.
Reperform a variety of calculations such as totaling the accounts receivable subsidiary ledger or inventory file.

30. ELEMEN POKOK PROGRAM AUDIT

31. CONTOH PROGRAM AUDIT

32. CONTOH PROGRAM AUDIT

33. KERTAS KERJA AUDIT

34. KERTAS KERJA
SAS 41 describes working papers as the records kept by the auditor of:
1. The procedures applied,
2. The tests performed,
3. The information obtained, and
4. The pertinent conclusions reached in the audit.

35. KERTAS KERJA
Working papers provide:
The principal support for the auditor’s report.
A means for coordinating and supervising the audit.
Evidence that the audit was made in accordance with GAAS.

36. KERTAS KERJA

37. INTEGRASI KERTAS KERJA KAS

38. FINANCIAL STATEMENTS Cash 122 Acc. …………………. WORKING TRIAL BALANCE
HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN
FINANCIAL STATEMENTS
Cash
Acc. ………………….
WORKING TRIAL
BALANCE
Prelim. AIE’s Final
Cash (90) 122
AIE’s
Expense 90
Cash 90

39. LEAD SCHEDULE – CASH A-1 Per G/1 AIE’s Final Petty Cash A-2 5 5
HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN
LEAD SCHEDULE – CASH A-1
Per G/ AIE’s Final
Petty Cash A
Cash in Bank:
General A (90)
Payroll A
(90) 122

40. A-2 Cash Count Sheet A-3 Bank Reconciliation A-3/1 Confirmation A-3/2
HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN
A-2
Cash
Count
Sheet
A-3
Bank
Reconciliation
A-3/1
Confirmation
A-3/2
O/S Check List

41. A-4 Bank Reconciliation A-4/1 Confirmation A-4/2 O/S Check List
HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN
A-4
Bank
Reconciliation
A-4/1
Confirmation
A-4/2
O/S Check List

42. PENYIAPAN KERTAS KERJA
The following essential techniques of good working paper preparation should always be observed:
Heading Each working paper should contain the name of the client, a descriptive title identifying the content of the working paper, and the balance sheet date or the period covered by the audit.
Index number Each working paper is give an index or reference number, for identification and filing purposes.
Cross-referencing Data on a working paper that is taken from another working paper or that is carried forward to another working paper should be cross-referenced with the index numbers of those working papers.

43. PENYIAPAN KERTAS KERJA
Tick marks Tick marks are symbols that are used on working papers to indicate that the auditor has performed some procedure on the item to which the tick mark is affixed, or that additional information about the item is available elsewhere on the working paper.
Signatures and dates Upon completing their respective tasks, both the preparer and reviewer of a working paper should initial and date it.

44. Derrickson Associates
ORGANISASI KERTAS KERJA
Financial
Statements and
Audit Report
Analytical
Procedures
Test of Controls
& Substantive
TOT
Working
Trial Balance
Derrickson Associates
Trial Balance
12/31/2003
Cash $165,237
Accounts Receivable 275,050
Prepaid Insurance ,795
Interest Receivable ,493
Adjusting
Journal Entries
Internal
Control
Contingent
Liabilities
General
Information
Operations
Liabilities
and Equity
Audit
Programs
Assets
Permanent
Files

45. These files are intended to contain data of a historical or continuing
KERTAS KERJA PERMANEN
These files are intended to contain
data of a historical or continuing
nature pertinent to the current audit.

46. Adjusting and reclassification entries
KERTAS KERJA SEMENTARA
Audit program
General information
Working trial balance
Adjusting and reclassification entries
Supporting schedules

47. Terima Kasih