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STANDAR PEKERJAAN LAPANGAN: Perencanaan dan Supervisi Pertemuan 4.

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Presentasi berjudul: "STANDAR PEKERJAAN LAPANGAN: Perencanaan dan Supervisi Pertemuan 4."— Transcript presentasi:

1 STANDAR PEKERJAAN LAPANGAN: Perencanaan dan Supervisi Pertemuan 4

2 Standar Pekerjaan Lapangan 1. Pekerjaan harus direncanakan sebaik-baiknya, dan jika digunakan asisten harus disupervisi dengan semestinya 2. Pemahaman memadai atas pengendalian intern harus diperoleh untuk merencanakan audit dan menentukan sifat, saat, dan lingkup pengujian yang akan dilakukan 3. Bukti audit kompeten yang cukup harus diperoleh melalui inspeksi, pengamatan, permintaan keterangan, dan konfirmasi sebagai dasar memadai untukl menyatakan pendapat atas laporan keuangan yang diaudit

3 Planning an Audit and Design an Audit Approach (Figure 8 – 5 p. 209) 1. Accept Client and Perform Initial Audit Planning 2. Understand the Client’s Business and Industry 3. Assess Client Business Risk 4. Perform Preliminary and Analytical Procedures 5. Set Materiality and Assess Acceptable Audit Risk and Inherent Risk 6. Understand Internal Control and Assess Control Risk 7. Develop Overall Audit Plan and Audit Program

4 Accept Client and Perform Initial Planning New Client Acceptance and Continuance Identify Client’s Reason for Audit  Public Company  Required by the bank Obtain an Understanding with the Client See figure 8 – 2 p. 200 Select Staff for the Engagement

5 Understand the Client’s Business and Industry (1) Understand client’s industry and external environment  Industry and External Environment  Business Operations and Process Tour the Plant and Office Identify Related Parties  Management and Governance Corporate Charter and Bylaws Minute of Meeting  Objective and Strategies  Measurement and Performance

6 Assess Client’s Business Risk Client’s business risk is the risk that the client will fail to achieve its objectives. Asses client’s business risk Evaluate management control affecting business risk Assess risk of material misstatements

7 Perform Preliminary Analytical Procedures Five Types of analytical Procedures  Compare client and industry data  Compare client data with similar prior period data  Compare client data with client-determined expected results  Compare client data with auditor-determined expected results  Compare client data with expected results, using non financial data

8 Analytical Procedures: Common Financial Ratios Short-Term Debt-Paying Ability  Current Ration  Quick Ratio  Cash Ratio Liquidity Activity Ratio  A/R Turnover  Days to Collect A/R  Inventory Turnover Ability to Meet L.T. Obligation  Debt to Equity Ratio  Time Interest Earned Profitability Ratios  Gross Profit Percent  Profit Margi

9 Five Types of Analytical Procedures Compare Client and Industry Data Compare Client Data with Similar Prior Period Data Compare Client data with Client-determined Expected Results Compare Client Data with Auditor-determined Expected Results Compare Client Data with Expected Results, using non financial data

10 Assisten harus disupervisi Partner Supervisor Ketua Tim Anggota Tim


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