STANDAR PEKERJAAN LAPANGAN:
Perencanaan dan Supervisi
Pertemuan 4
Standar Pekerjaan Lapangan
Pekerjaan harus direncanakan sebaik-baiknya,
dan jika digunakan asisten harus disupervisi
dengan semestinya
2. Pemahaman memadai atas pengendalian intern
harus diperoleh untuk merencanakan audit dan
menentukan sifat, saat, dan lingkup pengujian
yang akan dilakukan
3. Bukti audit kompeten yang cukup harus
diperoleh melalui inspeksi, pengamatan,
permintaan keterangan, dan konfirmasi sebagai
dasar memadai untukl menyatakan pendapat
atas laporan keuangan yang diaudit
1.
Planning an Audit and
Design an Audit Approach
(Figure 8 – 5 p. 209)
Accept Client and Perform Initial Audit Planning
Understand the Client’s Business and Industry
Assess Client Business Risk
Perform Preliminary and Analytical Procedures
Set Materiality and Assess Acceptable Audit Risk
and Inherent Risk
6. Understand Internal Control and Assess Control
Risk
7. Develop Overall Audit Plan and Audit Program
1.
2.
3.
4.
5.
Accept Client and
Perform Initial Planning
New Client Acceptance and Continuance
 Identify Client’s Reason for Audit

Public Company
 Required by the bank


Obtain an Understanding with the Client
See figure 8 – 2 p. 200

Select Staff for the Engagement
Understand the Client’s
Business and Industry (1)

Understand client’s
environment





industry
Industry and External Environment
Business Operations and Process
 Tour the Plant and Office
 Identify Related Parties
Management and Governance
 Corporate Charter and Bylaws
 Minute of Meeting
Objective and Strategies
Measurement and Performance
and
external
Assess Client’s Business Risk
Client’s business risk is the risk that the
client will fail to achieve its objectives.
Asses client’s business risk
 Evaluate management control affecting
business risk
 Assess risk of material misstatements

Perform Preliminary Analytical
Procedures

Five Types of analytical Procedures
Compare client and industry data
 Compare client data with similar prior period
data
 Compare client data with client-determined
expected results
 Compare client data with auditor-determined
expected results
 Compare client data with expected results,
using non financial data

Analytical Procedures: Common
Financial Ratios

Short-Term Debt-Paying Ability




Liquidity Activity Ratio




A/R Turnover
Days to Collect A/R
Inventory Turnover
Ability to Meet L.T. Obligation



Current Ration
Quick Ratio
Cash Ratio
Debt to Equity Ratio
Time Interest Earned
Profitability Ratios


Gross Profit Percent
Profit Margi
Five Types of
Analytical Procedures





Compare Client and Industry Data
Compare Client Data with Similar Prior Period
Data
Compare Client data with Client-determined
Expected Results
Compare Client Data with Auditor-determined
Expected Results
Compare Client Data with Expected Results,
using non financial data
Assisten harus disupervisi
Partner
Supervisor
Ketua Tim
Anggota Tim