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©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 19 - 1 BAB 19 Melengkapi Pengujian Dalam Siklus Pengeluaran.

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Presentasi berjudul: "©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 19 - 1 BAB 19 Melengkapi Pengujian Dalam Siklus Pengeluaran."— Transcript presentasi:

1 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley BAB 19 Melengkapi Pengujian Dalam Siklus Pengeluaran

2 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Mengenali Beberapa Akun Pada Siklus Pengeluaran

3 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Assets Cash Inventory Supplies Property, plant, and equipment Patents, trademarks, and copyrights Prepaid rent Prepaid taxes Prepaid insurance Janis Akun Terkali dalam Siklus Pengelusran

4 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Janis Akun Terkali dalam Siklus Pengelusran Cost of goods sold Rent expense Property taxes Income tax expense Insurance expense Professional fees Retirement benefits Utilities Expenses

5 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Janis Akun Terkali dalam Siklus Pengelusran Accounts payable Rent payable Accrued professional fees Accrued property taxes Other accrued expenses Income taxes payable Liabilities

6 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Indentifikasi Resijo Bisnis Tentukan salah saji yang dapat Ditoleri & resiko Bawaan Menilai Resiko pengendalian Metode logi Desain Pengujian atas Saldo Untuk akun Siklus Pengeluaran Lainnya

7 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Methodology for Designing Tests of Balances – Other Accounts Desain dan lasanakan tes Control & substantif tes Rancang dan ;laksanakn Prosedur analitik

8 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Methodology for Designing Tests of Balances – Other Accounts Rancang dan pengujian Rinci atas saldo akun Audit procedures Sample size Items to select Timing

9 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Classification of Property, Plant, and Equipment Accounts  Land and land improvements  Building and building improvements  Manufacturing equipment  Furniture and fixtures  Autos and trucks  Leasehold improvements  Construction-in-process for property, plant, and equipment

10 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Manufacturing Equipment and Related Accounts Manufacturing Equipment Accumulated Depreciated Beginning balance Beginning balance Gain or Loss on Disposals Depreciation Expense Current period depreciation Ending balance Disposals Acquisitions

11 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Auditing Manufacturing Equipment and Related Accounts Analitical Procedures Current year disposals Ending balance in the asset account Depreciation expense Ending balance in accumulated depreciation Current year acquisitions

12 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Analytical Procedures for Manufacturing Equipment Lihat hal 276, implenmentasikan dalam bentuk moneter

13 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Verifikasi akuisisi tahun berjalan Pencatatatan yang semestinya terhadap penambahan tahun berjalan merupakan hal yang penting karena efek jangka panjang dari asset berakibat pada laporan keuangan. Karena pentingya akuaisi peride berkjalan dalam Audit perlatan pabrik, tujuh dari sembilan tujuan Audit terkait saldo menjdai acuan

14 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Tujuan Audit Terkait saldo Baca Hal 277

15 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Verifying Current Year Disposals Menelaah Mutasi Aktiva (Baru menggatikan yang Lama) Analisa L/R dari Pelepasan Review Dekumen u/ mengidentifikasi Penghapusan peralatan Selidiki keterangan mengenai Kemungkinan penj. perlaatan

16 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Verifying Ending Balance of Asset Accounts 1. Semua Peralatan dimiliki dicatat. 2.Semua pisik peraltan di catat pada Tanggal neraca

17 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Verifying Depreciation Expense Tujuan Terpenting untuk beban Penyusutan adalah keakuratan Kebijakan Peny. Yang Konsisiten Perhitungan Yang Akurat

18 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Verifying Ending Balance in Accumulated Depreciation 1. Akum. peny yang dinyatakan dalam berkas utana (file) sesuai Dalam buku besar. 2. AkumPeny. Dlm berkas induk di hitung dengan tepat

19 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Audit Biaya di bayar dimuka

20 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Audit of Prepaid Expenses Prepaid rent Organization cost Prepaid taxes Patents Prepaid insurance Trademarks Deferred charges Copyrights

21 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Prepaid Insurance and Related Accounts Prepaid Insurance Insurance Expense Beginning balanceCurrent period insurance expense Acquisitions Ending balance

22 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Prepaid Insurance Internal Controls Kontrol atas akuisisi dan pembukuan asuransi Kontrol atas register asuransi Kontrol atas klaim untuk biaaya asuransi

23 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Prepaid Insurance Audit Tests Lakukan Prosedur Analitis Lihat Hal 284

24 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Balance-Related Audit Objectives Existence and Completeness Pelajari Hal 277 Mengenai Rights Cutoff Presentation and Disclosure Accuracy and Detail tie-in Classification

25 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Design and perform audit tests of accrued liabilities.

26 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Audit of Accrued Liabilities Accrued income taxes Accrued interest Accrued pension costs Accrued professional fees Accrued rent Accrued warranty costs

27 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Accrued Property Taxes and Related Accounts Accrued Property Taxes Property Tax Expense Beginning balance PaymentsCurrent period (property taxes) property tax expense Ending balance

28 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Learning Objective 5 Design and perform audit tests of income and expense accounts.

29 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Approach to Auditing Income and Expense Accounts Analytical procedures Tests of controls and substantive tests of transactions Tests of details of account balances

30 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Analytical Procedures for Income and Expense Accounts Analytical ProcedurePossible Misstatement Compare individualOverstatement or expenses with previousunderstatement of a year.balance in an expense sheet.

31 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Analytical Procedures for Income and Expense Accounts Analytical ProcedurePossible Misstatement Compare individual assetOverstatement or and liability balances withunderstatement of a previous years.balance sheet account that would also affect an income statement account

32 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Analytical Procedures for Income and Expense Accounts Analytical ProcedurePossible Misstatement Compare individualMisstatement of expenses with budgets.expenses and related balance sheet accounts Compare gross marginMisstatement of cost percentage with previousof goods sold and years.inventory

33 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Analytical Procedures for Income and Expense Accounts Analytical ProcedurePossible Misstatement Compare inventoryMisstatement of cost turnover ratio withof goods sold and previous years.inventory Compare prepaid insuranceMisstatement of expense with previousinsurance expense years.and prepaid insurance

34 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Analytical Procedures for Income and Expense Accounts Analytical ProcedurePossible Misstatement Compare commissionMisstatement of expense divided by salescommission expense, with previous years.accrued commissions Compare individualMisstatement of manufacturing expensesindividual mfg. divided by total mfg.expenses and related expenses with previous years.balance sheet accounts

35 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Tests of Controls and Substantive Test of Transactions Understanding internal control and the related tests of controls and substantive tests of transactions to determine the appropriate assessed control risk are the most important means of verifying many of the income statement accounts in each of the transaction cycles.

36 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Tests of Details of Account Balances and Expense Analysis Expense account analysis Tests of details of account balances – allocation

37 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Allocation Several expense accounts result from the allocation of accounting data rather than discrete transactions. These include depreciation, depletion, and the amortization of copyrights and catalog cost. The allocation of manufacturing overhead between inventory and cost of goods sold is an example of a different type of allocation that affects expenses.

38 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Yang Perlu ditahu Auditr Aktiva LancarAkitva Tetap Nilai Sering mengalami Perubahan Kealahan Pisah Batas Nilai Bersih YDR Saldo besar & Perubahan Relatif sangat sedikit Kesalahan Pisah batas Penyajian HP – Akm

39 ©2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley Dampak Perbedaan Aktiva tetap Frekwensi sedikit, kosumsi waktu lebih sedikit Tidak mengarah pada Uji Pisah Batas Dititik Beratkan pada verifikasi mutasi aktiva tetap pada tahun diaudit


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