Standar Pekerjaan Lapangan:
Bukti Audit yang Kompeten
Pertemuan 7
Learning Objectives
Contrast audit evidence with evidence
used by other professions
 Identify four audit evidence decisions
 Specify
the characteristics of the
persuasiveness of evidence
 Identify and apply the seven types of
evidence
 Understand
the purposes of audit
documentation

Nature of evidence

Evidence is any information used by
auditor to determine whether the
information being audit is stated in
accordance with the established criteria.

Audit Evidence contrasted with Legal
and Scientific Evidence  see Table 7 – 1
page 164.
Audit Evidence Decisions
Four Audit Evidence Decisions:
1.
2.
3.
4.
Which audit procedures to use
What sample size to select for a given procedure
Which items to select from the population
When to perform the procedures
Audit Procedures
vs
Audit Program ?
Audit Evidence Decisions
1. Audit Procedures
Detailed instruction to collect audit evidences
during the audit.
2. Sample Size
Types and Numbers of evidences to be
collected during the audit.
3. Items to Select
Items in the population of sample size to be
tested.
4. Timing
The time that audit procedures will be proper
to perform.
Factors Determining
The Sample Size
1. The
auditor’s expectation of misstatements or information provided by
management
relating
to
the
circumstances.
2. The Client’s Internal Control. The more
effective the client’s IC the smaller the
sample size is taken, vice versa.
See Table 7 – 2, p. 168
Audit Evidence Decisions

Item to select
1. Select a week and examine the first 50
evidences, or
2. Select the 50 evidences with the largest
amounts, or
3. Select the checks randomly, or
4. Select the checks the auditor thinks are the
most likely to be in error

Timing
Exc.: Counting inventory at the time close to
the BS
date.
Persuasiveness of Evidence
Two determinants:
 Competence of Evidence
Degree to which evidence can be
considered believable or worthy of
trust.
 Sufficiency
of Evidence
The quantity of of evidence measured
primarily by the sample size that the
auditor selects
The Characteristics of
Competence of Evidence
Relevance
Independence of Provider
Effectiveness of Client’s IC
Auditor’s Direct Knowledge
Qualification of Individual Providing the
Information
6. Degree of Objectivity
7. Timeliness
1.
2.
3.
4.
5.
Types of Evidence
1. Physical Examination
2. Confirmation
3. Documentation
4. Analytical Procedures
5. Inquires of the Client
6. Reperformance
7. Observation
Types of Evidence
(2)
2. Confirmation
1) Positive vs. Negative
2) See Table 7 – 3, p. 171
3. Documentation
1) Internal vs. External Docs.
2) Vouching
4. Analytical Procedures
1) Understand the Client’s Industry and Business
2) Asses the Entity’s Ability to Continue as Going
Concern
3) Indicate the Presence of Possible Misstatements in
the Financial Statements
Types of Evidence
(3)
5. Inquires of the Client
Asking for written or oral information from
the client in response to questions from the
auditor
6. Re-performance
Rechecking a sample of the computations and
transfer of information made by the client.
7. Observation
the use of the senses to assess certain
activities
Types of Evidence




(4)
Relationships among Auditing Standards,
Types of Evidence, and the Four Audit
Evidence Decisions (Figure 7 – 1 p. 169)
Information often Confirmed (Table 7 – 3 p.
171)
Competence of Types of Evidence (Table 7 –
4 p. 174)
Terms and Definitions, Audit Procedures,
and Types of Evidence. (Table 7 – 6 p. 176)
Audit Documentation
The record kept by auditor of
 The procedures applied,
 The test performed
 The information obtained
 The pertinent conclusions reached
Audit Documentation
(2)
The purposes  to aid the auditor in providing:
 reasonable assurance that an adequate audit
was conducted in accordance with GAAS (SPAP)
 A basis for planning the audit
 A record of the evidence accumulated and the
result of the tests
 Data for determining the proper type of audit
report
 A basis for review by supervisors and partners.
Audit Documentation
(3)
Types of Audit Documentations
 Permanent Files
Contain data of a historical or continuing
nature pertinent to the current audit
 Current Files
include all audit documentation applicable
to the year under audit.
Contents of Permanent and Current Files 
See page 178 - 182
Permanent Files
Extracts or Copies of such company
documents of continuing importance as
the articles of incorporation,
 Analysis,
from previous years, of
accounts
that
have
continuing
importance to the auditor
 Information related to the understanding
of internal control and assessment of
control risk
 The results of analytical procedures from
previous year’s audit

Current Files

Audit Program
Improve the coordination and integration of all parts
of the audits

General Information
Exc.: Minute of meetings, Contracts or Agreements,
Supervisors’ review comments

Working Trial Balance
 see Figure 7 – 3 p. 180


Adjusting & Reclassification Entries
Supporting Schedules
Prepared by client or auditor in support of specific
amounts on the FS
The Characteristics
of Audit Documentation
Each
audit
file
should
have
proper
identification
 Audit documentation should be indexed and
cross- referenced to aid in organizing and filing
 Completed audit documentation must clearly
indicate the audit work performed
 Audit documentation should have sufficient
information to fulfill the audit objectives
 The conclusions that were reached about the
segment of the audit
See Figure 7 – 4 p. 182

Assignments
Discussion, Questions and Problems
Problems : (9 ed) 7 – 33 and 7 – 34
(10 ed) 7 – 35 and 7 - 36
Jawab secara individual, dan
dikumpulkan.