BUKTI AUDIT
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PENDAHULUAN
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Top-Down vs. Bottom-Up Audits
Important Decisions About Audit Evidence
Specific Audit Objectives and Audit Evidence
Audit Evidence, Corroborating Information, and Audit
Procedures
 Electronic Data Processing and Audit Procedures
 Audit Programs
 Working Papers
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TOP-DOWN VS BUTTOM-UP AUDIT
Top-down audit evidence focuses the auditor’s attention
on obtaining an understanding of:
 The business and industry,
 Management’s goals and objectives,
 How management uses its resources to attain those
goals,
 The organization’s competitive advantage in the
marketplace,
 Core business processes, and
 The earnings and cash flow that result.
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TOP-DOWN VS BUTTOM-UP AUDIT
Bottom-up audit evidence focuses on directly testing:
 Transactions,
 Account balances, and
 The systems that record the transactions and resulting
account balances.
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TOP-DOWN VS BUTTOM-UP AUDIT
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KEPUTUSAN TERKAIT BUKTI AUDIT
When planning the audit, the auditor must make 4
important decisions about scope and conduct of the audit.
These include:
1. The nature of tests to be performed
2. The timing of tests to be performed
3. The extent of tests to be performed
4. The assignment of staff to perform audit tests
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TUJUAN KHUSUS AUDIT
Five Management Assertions (GAAS)
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Existence and Occurrence
Completeness
Rights and Obligations
Valuation or Allocation
Presentation and Disclosure
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TUJUAN KHUSUS AUDIT
Assertion
Category
Existence or occurrence
Transaction Class
or Balance
Transactions
Balance
Specific
Audit Objective
All sales (EO1), cash receipts
(EO2), and sales adjustment (EO3)
transactions that have been
recorded occurred during the
period.
EO4. Accounts receivable
represent valid amounts owed by
customers at the balance sheet
date.
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TUJUAN KHUSUS AUDIT
Assertion
Category
Completeness
Transaction Class
or Balance
Transaction Class
Balance
Rights and obligations
Balance
Specific
Audit Objective
C1. All sales transactions that
occurred during the period have
been recorded.
C2. All cash receipts transactions
that occurred during the period
have been recorded.
C3. All sales adjustment
transactions that occurred during
the period have been recorded.
C4. Accounts receivable include
all claims on customers at the
balance sheet date.
RO1. Accounts receivable at the
balance sheet date represent legal
claims of the entity on customers
for payment.
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TUJUAN KHUSUS AUDIT
Assertion
Category
Valuation or allocation
Transaction Class
or Balance
Specific
Audit Objective
Transactions
All sales (VA1), cash receipts
(VA2), and sales adjustments
(VA3) are correctly valued at their
historical costs and correctly
journalized, summarized, and
posted.
Balance
VA4. Accounts receivable
represent gross claims on
customers at the balance sheet
date and agree with the sum of the
accounts receivable subsidiary
ledger.
VA5. The allowance for
uncollectable accounts represents
a reasonable estimate of the
difference between gross
receivables and their net realizable
value.
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KATEGORI BUKTI AUDIT
Nature of Evidential Matter
UNDERLYING ACCOUNTING DATA
Books of original entry.
General and subsidiary ledgers.
Related accounting manuals.
Informal and memorandum records, such as work
sheets, computations, and reconciliations.
CORROBORATING INFORMATION
Documents such as checks, invoices, contracts,
and minutes of meetings.
Confirmation and other written representations.
Information from inquiry, observation, inspection,
and physical examination.
Other information obtained or developed by the
auditor.
}
Third Standard of Field Work
SUFFICIENT
COMPETENT
EVIDENTIAL
MATTER
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KECUKUPAN BUKTI AUDIT
Faktor yang mempengaruhi kecukupan bukti audit:
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Materiality
Risk of Material Misstatement
Size of Population
Characteristics of Population
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KOMPETENSI BUKTI AUDIT
• Relevance of Audit Evidence
• Reliability of Audit Evidence
• Professional Judgment
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KEANDALAN BUKTI AUDIT
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KEANDALAN BUKTI AUDIT
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PROSEDUR AUDIT
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PROSEDUR AUDIT
10 types of audit procedures:
1. Analytical procedures
2. Inspecting
3. Confirming
4. Inquiring
5. Counting
6. Tracing
7. Vouching
8. Observing
9. Reperforming
10. Computer-assisted audit techniques
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PROSEDUR AUDIT
Terms
Types of Evidence
Examine
Documentation
Scan
Analytical procedures
Read
Documentation
Compute
Analytical procedures
Recompute
Reperformance
Foot
Reperformance
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PROSEDUR AUDIT
Terms
Types of Evidence
Trace
Documentation
Compare
Documentation
Count
Physical examination
Observe
Observation
Inquire
Inquiries of client
Vouch
Documentation
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KONFIRMASI
Information
Source
Assets
Cash in bank
Accounts receivable
Notes receivable
Owned inventory out on consignment
Inventory held in public warehouses
Cash surrender value of life insurance
Bank
Customer
Maker
Consignee
Warehouse
Insurance co.
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KONFIRMASI
Information
Source
Liabilities
Accounts payable
Notes payable
Advances from customers
Mortgages payable
Bonds payable
Creditor
Lender
Customer
Mortgagor
Bondholder
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KONFIRMASI
Information
Owners’ Equity
Shares outstanding
Source
Registrar and
transfer agent
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KONFIRMASI
Information
Other Information
Insurance coverage
Contingent liabilities
Bond indenture agreements
Collateral held by creditors
Source
Insurance company
Bank, lender, and
client’s counsel
Bondholder
Creditor
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VOUCHING DAN TRACING
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TEKNIK AUDIT BERBANTUAN KOMPUTER
• Auditing around the computer
• Auditing with the computer
• Auditing through the computer
– Advantageous when:
• Significant part of internal controls is imbedded in a
computer program
• Significant gaps in visible audit trail
• Large volumes of records to be tested
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TEKNIK AUDIT BERBANTUAN KOMPUTER
• Parallel Simulation
• Test Data
• Integrated Test Facility
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PARALLEL SIMULATION VS TEST DATA
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PROGRAM AUDIT
It includes a list of the audit procedures
the auditor considers necessary.
Most auditors use computers to facilitate
the preparation of audit programs.
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TEKNIK AUDIT BERBANTUAN KOMPUTER
The auditor can use computer audit software to do the
following:
 Perform the calculations and comparisons used in
analytical procedures.
 Select a sample of accounts receivable for confirmation.
 Scan a file to determine that all documents in a series
have been accounted for.
 Compare data elements in different files for agreement.
 Submit test data to the client’s programs to
determinethat computer aspects of internal controls
are functioning.
 Reperform a variety of calculations such as totaling the
accounts receivable subsidiary ledger or inventory file.
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ELEMEN POKOK PROGRAM AUDIT
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CONTOH PROGRAM AUDIT
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CONTOH PROGRAM AUDIT
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KERTAS KERJA AUDIT
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KERTAS KERJA
SAS 41 describes working papers as the records kept by the
auditor of:
1. The procedures applied,
2. The tests performed,
3. The information obtained, and
4. The pertinent conclusions reached in the audit.
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KERTAS KERJA
Working papers provide:
 The principal support for the auditor’s report.
 A means for coordinating and supervising the audit.
 Evidence that the audit was made in accordance with
GAAS.
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KERTAS KERJA
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INTEGRASI KERTAS KERJA KAS
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HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN
FINANCIAL STATEMENTS
Cash
122
Acc. ………………….
WORKING TRIAL
AIE’s
BALANCE
Expense 90
Prelim. AIE’s Final
Cash
90
Cash 212 (90) 122
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HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN
LEAD SCHEDULE – CASH
Per G/1
Petty Cash A-2
5
Cash in Bank:
General A-3 186
Payroll A-4
21
212
A-1
AIE’s Final
5
(90)
(90)
96
21
122
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HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN
A-2
Cash
Count
Sheet
A-3
Bank
Reconciliation
A-3/1
Confirmation
A-3/2
O/S Check List
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HUBUNGAN KERTAS KERJA DENGAN LAPORAN KEUANGAN
A-4
Bank
Reconciliation
A-4/1
Confirmation
A-4/2
O/S Check List
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PENYIAPAN KERTAS KERJA
The following essential techniques of good working paper
preparation should always be observed:
 Heading Each working paper should contain the name
of the client, a descriptive title identifying the content of
the working paper, and the balance sheet date or the
period covered by the audit.
 Index number Each working paper is give an index or
reference number, for identification and filing purposes.
 Cross-referencing Data on a working paper that is taken
from another working paper or that is carried forward
to another working paper should be cross-referenced
with the index numbers of those working papers.
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PENYIAPAN KERTAS KERJA
 Tick marks Tick marks are symbols that are used on
working papers to indicate that the auditor has
performed some procedure on the item to which the
tick mark is affixed, or that additional information
about the item is available elsewhere on the working
paper.
 Signatures and dates Upon completing their respective
tasks, both the preparer and reviewer of a working
paper should initial and date it.
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ORGANISASI KERTAS KERJA
Derrickson Associates
Trial Balance
12/31/2003
Cash
Accounts Receivable
Prepaid Insurance
Interest Receivable
$165,237
275,050
37,795
20,493
Financial
Statements and
Audit Report
Working
Trial Balance
Adjusting
Journal Entries
Contingent
Liabilities
Operations
Liabilities
and Equity
Assets
Analytical
Procedures
Test of Controls
& Substantive
TOT
Internal
Control
General
Information
Audit
Programs
Permanent
Files
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KERTAS KERJA PERMANEN
These files are intended to contain
data of a historical or continuing
nature pertinent to the current audit.
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KERTAS KERJA SEMENTARA
Audit program
General information
Working trial balance
Adjusting and reclassification entries
Supporting schedules
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