pengenalan tentang audit
DESCRIPTION
Penjelasan tentang auditTRANSCRIPT
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The Audit Function
Chapter 1
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Learning Objective 1
Describe auditing.
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Broad Definition of Auditing
Auditing is a systematic process of
objectively obtaining and evaluating
evidence regarding assertions about
economic actions and events to
ascertain the degree of correspondence
between these assertions and
established criteria and communicating
the results to interested users.
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Assertions are representations by
management that are embodied in financial
statement components, records, or systems
Example:
• The financial statements represent fair
measurements of the economic events and
business transactions that affected the
organization during a certain period of time.
Broad Definition of Auditing
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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.
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Reporting
The final stage in the auditing process
is preparing the Audit Report, which
is the communication of the
auditor’s findings to users.
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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.
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Learning Objective 2
Distinguish between
auditing and accounting.
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Distinction Between
Auditing and Accounting
Accounting is a process that generates
information in the form of financial
statements and other financial data.
Auditing is a process that evaluates
this information and produce
conclusions with respect to this
information according to the criterion
used to make the evaluation.
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Accounting and Auditing
Contrast
Accounting
Auditing
GAAP (the link)
Recording of
transactions and
preparation of
financial statements
Evaluation of
financial
statements
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Learning Objective 3
Differentiate the three
main types of audits.
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Types of Audits
Financial Statement Audit
Operational Audit
Efficiency Effectiveness
Compliance Audit
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Financial Statement Audit
Example
Information
Established
Criteria
Available
Evidence
Annual audit of PT Telkom’s
financial statements
PT Telkom's financial
statements
Generally accepted accounting
Principles (SAK)
Documents, records, and outside
sources of evidence
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Operational Audit
Example
Information
Established
Criteria
Available
Evidence
Evaluate computerized payroll system
for efficiency and effectiveness
Number of records processed, cost of
the department, and number of errors
Company standards for efficiency and
effectiveness in payroll department
Error reports, payroll records, and
payroll processing costs
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Compliance Audit
Example
Information
Established
Criteria
Available
Evidence
Determine whether bank requirements
for loan continuation have been met
Company records
Loan agreement provisions
Financial statements and
calculations by the auditor
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Learning Objective 4
Identify the primary
types of auditors.
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Types of Auditors
External Auditors
Government Auditors
Internal Auditors
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Learning Objective 5
Basic principles.
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Why Financial Statements are
Audited?
There is a potential conflict between management
and the users
Information can have substantial economic
consequences for a decision maker
Expertise is often required for preparing and verifying
information
Users of information frequently are prevented from
directly assessing the quality of information
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Limitations of an Audit
Many audit conclusions are made by examining a
sample of evidence
Some evidence supporting the financial statements
must be obtained by oral or written representations
of management
Human weaknesses such as fatigue and
carelessness
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Integrity of Auditors
To do the audit, auditors must
have a keen sense of integrity
Integrity is an independence of
attitude in conducting professional
affairs.
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Theoretical Framework
The data to be audited can be verified
Short-term conflicts may exist between
managers who prepare data and auditors
who examine the data
Auditors must have independence and
freedom from managerial constraint
An audit benefits the public
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Learning Objective 6
Explain the major steps in
the systematic process
of financial auditing.
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Summary of the
Audit Process
Phase I Plan and design
an audit approach.
Phase IV
Complete the
audit and issue
an audit report.
Phase II
Perform tests of
controls and
substantive tests
of transactions.
Phase III
Perform analytical
procedures and
tests of details
of balances.
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Summary of the Audit Process
Phase I
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Summary of the Audit Process
Phase II & Phase III
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Summary of the Audit Process
Phase IV
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Learning Objective 7
Describe the nature of CPA firms,
what they do, and their structure.
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Certified Public
Accounting Firms
The legal right to perform audits is granted
to CPA firms by regulation.
CPA firms also provide many other services to
their clients, such as tax and consulting services.
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Certified Public
Accounting Firms
There are approximately 400
CPA firms operates in Indonesia.
Most of all CPA firms have fewer
than 25 professionals in a single-office firm.
The four largest CPA firms in the world
are called the “Big Four”
international CPA firms.
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Management
Consulting
Services
Tax
Services
Accounting
and
Bookkeeping
Services
Activities of CPA Firms
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Hierarchy of a Typical
CPA Firm
Staff Level
Staff
Assistant
Senior
Auditor
Experience Typical Responsibilities
0-2 years Performs most of the
detailed audit work
2-5 years
Responsible for the audit
field work, including
supervising staff work
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Hierarchy of a Typical
CPA Firm
Staff Level
Manager
Partner
Experience Typical Responsibilities
5-10 years
Helps the plan, manages
the audit, reviews work,
and works with the client
10+ years
Reviews audit work and
makes significant audit
decision
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Tugas
Buatlah tulisan tentang perkembangan
profesi akuntan publik di Indonesia
termasuk undang-undang pemakaian
gelar akuntan.
Peraturan perundangan
Organisasi profesi
Standar profesi dan kode etik
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