23-4
How do bank confirmations differ from positive confirmations of accounts receivable? Distinguish
between them in terms of the nature of the information confirmed, the sample size, and the appropriate
action when the confirmation is not returned after the second request. Explain the rationale for the
differences between these two types of confirmations.
Apa perbedaan antara konfirmasi bank dengan konfirmasi positif atas piutang usaha? Bedakan keduanya
dalam hal dalam hal sifat informasi yang dikonfirmasi, ukuran sampel, dan tindakan yang tepat ketika
konfirmasi tidak dikembalikan setelah permintaan kedua. Jelaskan alasan perbedaan antara kedua jenis
konfirmasi
23-5
Evaluate the necessity of following the practice described by an auditor: “In confirming bank accounts, I
insist upon a response from every bank the client has done business with in the past 2 years, even
though the account may be closed at the balance sheet date.”
Mengevaluasi perlunya mengikuti praktik yang dijelaskan oleh audi tor: "Dalam mengonfirmasi rekening
bank, saya meminta tanggapan dari setiap bank yang pernah berbisnis dengan klien dalam 2 tahun
terakhir, meskipun rekening tersebut mungkin sudah ditutup pada tanggal neraca."
23-7
Why are auditors usually less concerned about the client’s cash receipts cutoff than the cutoff for sales?
Explain the procedure involved in testing for the cutoff for cash receipts.
Mengapa auditor biasanya tidak terlalu memperhatikan batas akhir penerimaan kas klien dibandingkan
dengan batas akhir penjualan? Jelaskan prosedur yang terlibat dalam pengujian batas akhir penerimaan
kas
23-11
Distinguish between lapping and kiting. Describe audit procedures that can be used to uncover each.
23-12
Why is there a greater emphasis on the detection of fraud in tests of details of cash balances than for
other balance sheet accounts? Give two specific examples that demonstrate h
23-19
23-20