1. overview audit
TRANSCRIPT
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Mata kuliah ini secara khusus ebahas Audit !a"#ran$euangan yang dilakukan #leh Audit#r %nde"enden&Akuntan Publik'(
)erbagi atas Auditing % - *eester +anil Auditing %% - *eester +ena"
e.erensi taa Auditing, an %ntegrated A""r#ach
Arens thEd, 2003 M#dern Auditing
$ell, thEd, 2000 *tandar Pr#.esi#nal Akuntan Publik &*PAP'
%katan Akuntan %nd#nesia
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The Demand for Audit
and Assurance Services
Chapter 1
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Learning Objective 1
Menjelaskanassurance services
dan membedakan audit servicesdari assurance services lainna
dan nonassurance servicesangdiberikan oleh akuntan publik
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Assurance *er4ices
Assurance ser4ices adalah asa
"r#.esi#nal yang eningkatkan kualitasin.#rasi bagi "ebuat ke"utusan
Assurance ser4ices da"at dilakukan
#leh akuntan "ublik atau #leh
berbagai "r#.esi#nal lainnya(
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Attestati#n *er4ices
Attestation serviceadalah enis assuranceser4ice diana $AP enerbitkan suatu
la"#ran tentang keandalan suatu asersi
yang eru"akan tanggunga6ab "ihak lain(
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E8a"les #. Attestati#n *er4ices
Audit !a"#ran $euangan Hist#ris
e4ie6 !a"#ran keuangan Hist#ris
9ther Attestati#n *er4ices :Assurance tentang ke"atuhan debitur terhada" "eranian kredit(
:Assurance tentang e.ekti4itas internal c#ntr#l klien(:Assurance tentang in.#rasi "rakiraan keuangan klien(:etc(
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9ther Assurance *er4ices
*ebagian besar assurance ser4ices lainnya tidak
eenuhi de.inisi .#ral dari attestati#n ser4ices(Akuntan "ublik harus inde"enden(
Akuntan "ublik tidak harus eberikan
la"#ran tertulis(
Akuntan "ublik harus eberikan keyakinan(
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Assurance *er4ices #n
%n.#rati#n )echn#l#gy
)ubuhnya internet < e-c#erce
eberikan "eluang bagi akuntan "ublik untuk
eberikan asa assurance tentang keandalan"engendalian c#"uter disekitar in.#rasi
yang dieksekusi secara elektr#nik dan
keaanan in.#rasi tersebut(
=assurance #4er >eb site c#ntr#ls
= assurance ab#ut in.#rati#n syste reliability
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Assurance *er4ices #n
%n.#rati#n )echn#l#gy
WebTrust is an attestati#n ser4ice, and the
WebTrust seal is a syb#lic re"resentati#n#. the ?PA@s re"#rt #n anageent@s
asserti#ns ab#ut its discl#sure #.
electr#nic c#erce "ractices(
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Assurance *er4ices #n
%n.#rati#n )echn#l#gy
SysTrustis an attest-ty"e engageentt# e4aluate and test syste reliability in
areas such as security and data integrity(
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9ther Assurance
*er4ices E8a"les
?#ntr#ls #4er and risks related t# in4estents,
including "#licies related t# deri4ati4es
assessing the "r#cesses in a c#"any@sin4estent "ractices t# identi.y risks and t#
deterine the e..ecti4eness #. th#se "r#cesses(
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9ther Assurance
*er4ices E8a"les
Mystery sh#""ing
"er.#ring an#ny#us sh#""ing t#assess sales "ers#nnel dealings 6ith
cust#ers and "r#cedures they .#ll#6(
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9ther Assurance
*er4ices E8a"les
Assess risks #. accuulati#n, distributi#n,
and st#rage #. digital in.#rati#n
assessing security risks and relatedc#ntr#ls #4er data and #ther in.#rati#n
st#red electr#nically, including the
adeuacy #. backu" and #..-site st#rage(
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9ther Assurance
*er4ices E8a"les
Craud and illegal acts risk assessent
de4el#"ing .raud risk "r#.iles and assessing theadeuacy #. c#"any systes and "#licies in
"re4enting and detecting .raud and illegal acts(
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AAudits Attestati#n Assurance
Assurance, Attestati#n, Audit
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Assurance, Attestati#n, and
D#nassurance *er4ices
NONASSURANCE SERVICES
Other Management
Consulting
Ta'
Services
Certain
Management
Consulting
Accounting and
(ookkeeping
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Learning Objective )
Menjelaskan peran
auditing dalam mengurangi
risiko informasi"
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Ec#n#ic eand
.#r Auditing
%n.#rati#n risk ere.leksikan keungkinanbah6a in.#rasi yang enadi dasar "engabilan
ke"utusan bisnis ternyata tidak akurat(
Auditing can ha4e a signi.icant e..ect
#n reducing in.#rati#n risk(
Auditing tibul karena adanya in.#rati#n risk
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Learning Objective *
+enebab timbulna
information risk# dan
bagaimana mengurangina"
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?auses #. %n.#rati#n isk
1( e#teness #. in.#rati#n
2( Biases and #ti4es #. the "r#4ider
3( F#luin#us data
( ?#"le8 e8change transacti#ns
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Ec#n#ic Bene.its .r# An Audit
Akses ke "asar #dal
Mengurangi c#st #. ca"ital
Mengurangi ine.isiensi, err#rs, irregularities
Meningkatkan "engendalian < e.isiensi #"erasi
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?a"ital ?#sts t# *hrink Elli#tt@s
E8a"le
Assuing a c#st #. ca"ital #. 13G, Elli#tt
estiates this rate is c#"#sed #. the .#ll#6ing5(5G risk-.ree interest rate
3(5G ec#n#ic risk "reiu &business risk'
(0G in.#rati#n c#st &in.#rati#n risk'
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?a"ital ?#sts t# *hrink Elli#tt@s
E8a"le
Elli#tt belie4es the .#ll#6ing .act#rs 6ill
drastically reduce in.#rati#n riskAd4anced techn#l#gy
De6 acc#unting and auditing standards
Audit#rs .inding #re e..icient 6ays t# audit
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Learning Objective ,
Describe auditing"
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Dature #. Auditing
Auditingis the accuulati#n and
e4aluati#n #. e4idence ab#ut
in.#rati#n t# deterine andre"#rt #n the degree #.
c#rres"#ndence bet6een the
in.#rati#n and established criteria(
Auditing sh#uld be d#ne by a
c#"etent, inde"endent "ers#n(
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Accuulating and
E4aluating E4idence
E4idence adalah setia" in.#rasi yang digunakan#leh audit#r untuk enentukan a"akah in.#rasi
yang diaudit disaikan sesuai dengan
kriteria yang diteta"kan(
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?#"etent, %nde"endent
Pers#n
Audit#r harus uali.ied dala eahai kriteria
yang digunakan dan harus k#"eten dala
eahai enis dan ulah bukti yang harusdiku"ulkan untuk e"er#leh kesi"ulan
yang te"at setelah bukti2 tsb( diteriksa(
)he c#"etence #. the indi4idual "er.#ring the auditis #. little 4alue i. he #r she is biased in the
accuulati#n and e4aluati#n #. e4idence(
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e"#rting
)aha" akhir dala "r#ses audit adalahenyia"kan !a"#ran Audit,yang
engk#unikasikan teuan2 audit#r
ke"ada "ihak yang berke"entingan(
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Audit #. a )a8 eturn
E8a"le
-nternalrevenue
agent
.'amines cancelled
checks and other
supporting records
/ederal ta'
returns filed
b ta'paer
-nternal %evenue
Code and all
interpretations
%eport on ta'
deficiencies
Competent#independent
person
-nformation
.stablished criteria
Determinescorrespondence
Accumulates andevaluates evidence
%eport on results
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Learning Objective 0
Auditing vs Accounting"
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istincti#n Bet6een
Auditing and Acc#unting
Accountingis the rec#rding, classi.ying,
and suariing #. ec#n#ic e4ents
.#r the "ur"#se #. "r#4iding .inancialin.#rati#n used in decisi#n aking(
Auditing is deterining 6hether
rec#rded in.#rati#n "r#"erly
re.lects the ec#n#ic e4ents that
#ccurred during the acc#unting "eri#d(
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Auditing 4s Acc#unting
Acc#unting Auditing
Met#de Mengidenti.ikasi, engukur,encatat, engklasi.ikasikan,< engikhtisarkan "eristi6a