Matakuliah
Tahun
Versi
: F0662/ Web Based Accounting
: 2005
: 1/0
Pertemuan 13
eBusiness, AIS, Financial Statement
and Accounting Professionals
1
Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Mutu/keandalan laporan akuntansi keuangan
dalam eBusiness environment (TIK-13)
• Paradigma baru sistem akuntansi (TIK-13)
• Dampak eBusiness pada Profesi akuntan (TIK-13)
2
Outline Materi
• Materi 1 Financial statement in eBusiness
• Materi 2 New Forms of Assurance to
facilitate eBusienss
• Materi 3 EBusiness and Accounting
Professional
3
Assurance Services
Assurance services are professional
services that improve the quality of
information for decision makers.
Assurance services can be
performed by CPAs or by
a variety of other professionals.
Attestation Services
An attestation service is a type of assurance
service in which the CPA firm issues a
report about the reliability of an assertion
that is the responsibility of another party.
5
Other Assurance Services
Most other assurance services do not meet the
formal definition of attestation services.
The CPA must be independent.
The CPA must provide assurance.
The CPA is not required to provide a written report.
6
Assurance Services on
Information Technology
There is an increased demand for assurance
about computer controls surrounding
information transacted electronically
and the security of the information
related to the transactions.
– assurance over Web site controls
– assurance about information system reliability
7
Assurance Services on
Information Technology
WebTrust is an attestation service, and the
WebTrust seal is a symbolic representation
of the CPA’s report on management’s
assertions about its disclosure of
electronic commerce practices.
8
Assurance Services on
Information Technology
SysTrust is an attest-type engagement
to evaluate and test system reliability in
areas such as security and data integrity.
9
Assurance Services on
Other Types of Information
CPA Performance View
CPA ElderCare Services
CPA Risk Advisory Services
10
Assurance, Attestation, and
Nonassurance Services
ASSURANCE SERVICES
ATTESTATION SERVICES
Audits
Reviews
Other Attestation Services
(e.g., WebTrust, SysTrust)
Certain
Management
Consulting
Other Assurance Services
(e.g., CPA Performance View)
11
Assurance, Attestation, and
Nonassurance Services
NONASSURANCE SERVICES
Other Management
Consulting
Certain
Management
Consulting
Accounting and
Bookkeeping
Tax
Services
12
Economic Demand
for Auditing
Information risk reflects the possibility that
the information upon which the business
risk decision was made was inaccurate.
Auditing can have a significant effect
on information risk.
13
Causes of Information Risk
1. Remoteness of information
2. Biases and motives of the provider
3. Voluminous data
14
Reducing Information Risk
1. User verifies information
2. User shares information risk with management
3. Audited financial statements are provided
15
Nature of Auditing
Auditing is the accumulation and
evaluation of evidence about
information to determine and
report on the degree of
correspondence between the
information and established criteria.
Auditing should be done by a
competent, independent person.
16
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.
17
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.
18
Reporting
The final stage in the auditing process
is preparing the Audit Report which is
the communication of the auditor’s
findings to users.
19
Types of Audits
Operational Audit
Efficiency
Effectiveness
Compliance Audit
Financial Statement Audit
20
Operational Audit
Evaluate computerized payroll system
Example
for efficiency and effectiveness
Number of records processed, cost of
Information
the department, and number of errors
Established Company standards for efficiency and
effectiveness in payroll department
Criteria
Available
Evidence
Error reports, payroll records, and
payroll processing costs
21
Compliance Audit
Determine whether bank requirements
Example
for loan continuation have been met
Information
Company records
Established
Criteria
Loan agreement provisions
Available
Evidence
Financial statements and
calculations by the auditor
22
Financial Statement Audit
Example
Annual audit of Boeing’s
financial statements
Information
Boeing's financial
statements
Established
Criteria
Generally accepted accounting
principles
Available
Evidence
Documents, records, and outside
sources of evidence
23
Types of Auditors
Certified Public Accounting Firms
General Accounting Office Auditors
Internal Revenue Agents
Internal Auditors
24
The Electronic Network
Environment
Discuss how e-commerce
and the Internet affect
CPA firm operations.
25
E-Commerce and
CPA Firm Operations
CPA firms are using the Internet
to market their services.
They also use the Internet to connect
their global professional staff.
Sender’s
mail
server
Receiver’s
mail
server
The CPA Requirements
Educational
Passing the CPA Exam
Experience
27
AICPA
The AICPA sets professional requirements
for CPAs, conducts research, and publishes
materials on many different subjects related
to accounting, auditing, attestation and
assurance services, management
consulting services, and taxes.
Assurance, Attestation, and
Nonassurance Services
NONASSURANCE SERVICES
Other Management
Consulting
Certain
Management
Consulting
Accounting and
Bookkeeping
Tax
Services
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Summary
• Mahasiswa diwajibkan membuat summary
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