Melengkapi Pengujian Dalam Siklus Pengeluaran BAB 19

Mengenali Beberapa Akun Pada Siklus Pengeluaran

Janis Akun Terkali dalam Siklus Pengelusran Assets Cash Inventory Supplies Property, plant, and equipment Patents, trademarks, and copyrights Prepaid rent Prepaid taxes Prepaid insurance

Janis Akun Terkali dalam Siklus Pengelusran Expenses Cost of goods sold Rent expense Property taxes Income tax expense Insurance expense Professional fees Retirement benefits Utilities

Janis Akun Terkali dalam Siklus Pengelusran Liabilities Accounts payable Rent payable Accrued professional fees Accrued property taxes Other accrued expenses Income taxes payable

Indentifikasi Resijo Bisnis Metode logi Desain Pengujian atas Saldo Untuk akun Siklus Pengeluaran Lainnya Indentifikasi Resijo Bisnis Tentukan salah saji yang dapat Ditoleri & resiko Bawaan Menilai Resiko pengendalian

Methodology for Designing Tests of Balances – Other Accounts Desain dan lasanakan tes Control & substantif tes Rancang dan ;laksanakn Prosedur analitik

Methodology for Designing Tests of Balances – Other Accounts Rancang dan pengujian Rinci atas saldo akun Audit procedures Sample size Items to select Timing

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

Manufacturing Equipment and Related Accounts Accumulated Depreciated Beginning balance Disposals Disposals Beginning balance Acquisitions Current period depreciation Ending balance Gain or Loss on Disposals Depreciation Expense

Auditing Manufacturing Equipment and Related Accounts Analitical Procedures plus verifikasi dari : Current year acquisitions Current year disposals Ending balance in the asset account Depreciation expense Ending balance in accumulated depreciation

Analytical Procedures for Manufacturing Equipment Lihat hal 276, implenmentasikan dalam bentuk moneter

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

Tujuan Audit Terkait saldo Baca Hal 277

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

Verifying Ending Balance of Asset Accounts 1. Semua Peralatan dimiliki dicatat. Semua pisik peraltan di catat pada Tanggal neraca

Verifying Depreciation Expense Tujuan Terpenting untuk beban Penyusutan adalah keakuratan Kebijakan Peny. Yang Konsisiten Perhitungan Yang Akurat

Verifying Ending Balance in Accumulated Depreciation Akum. peny yang dinyatakan dalam berkas utana (file) sesuai Dalam buku besar. 2. AkumPeny. Dlm berkas induk di hitung dengan tepat

Audit Biaya di bayar dimuka

Audit of Prepaid Expenses Prepaid rent Organization cost Prepaid taxes Patents Prepaid insurance Trademarks Deferred charges Copyrights

Prepaid Insurance and Related Accounts Beginning balance Current period insurance expense Acquisitions Ending balance Insurance Expense

Prepaid Insurance Internal Controls Kontrol atas akuisisi dan pembukuan asuransi Kontrol atas register asuransi Kontrol atas klaim untuk biaaya asuransi

Prepaid Insurance Audit Tests Lakukan Prosedur Analitis Lihat Hal 284

Balance-Related Audit Objectives Pelajari Hal 277 Mengenai Existence and Completeness Rights Cutoff Presentation and Disclosure Accuracy and Detail tie-in Classification

Design and perform audit tests of accrued liabilities.

Audit of Accrued Liabilities Accrued income taxes Accrued interest Accrued pension costs Accrued professional fees Accrued rent Accrued warranty costs

Accrued Property Taxes and Related Accounts Beginning balance Payments Current period (property taxes) property tax expense Ending balance Property Tax Expense

Design and perform audit tests of income and expense accounts. Learning Objective 5 Design and perform audit tests of income and expense accounts.

Approach to Auditing Income and Expense Accounts Analytical procedures Tests of controls and substantive tests of transactions Tests of details of account balances

Analytical Procedures for Income and Expense Accounts Analytical Procedure Possible Misstatement Compare individual Overstatement or expenses with previous understatement of a year. balance in an expense sheet.

Analytical Procedures for Income and Expense Accounts Analytical Procedure Possible Misstatement Compare individual asset Overstatement or and liability balances with understatement of a previous years. balance sheet account that would also affect an income statement account

Analytical Procedures for Income and Expense Accounts Analytical Procedure Possible Misstatement Compare individual Misstatement of expenses with budgets. expenses and related balance sheet accounts Compare gross margin Misstatement of cost percentage with previous of goods sold and years. inventory

Analytical Procedures for Income and Expense Accounts Analytical Procedure Possible Misstatement Compare inventory Misstatement of cost turnover ratio with of goods sold and previous years. inventory Compare prepaid insurance Misstatement of expense with previous insurance expense years. and prepaid insurance

Analytical Procedures for Income and Expense Accounts Analytical Procedure Possible Misstatement Compare commission Misstatement of expense divided by sales commission expense, with previous years. accrued commissions Compare individual Misstatement of manufacturing expenses individual mfg. divided by total mfg. expenses and related expenses with previous years. balance sheet accounts

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.

Tests of Details of Account Balances and Expense Analysis Expense account analysis Tests of details of account balances – allocation

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.

Yang Perlu ditahu Auditr Aktiva Lancar Akitva Tetap Nilai Sering mengalami Perubahan Kealahan Pisah Batas Nilai Bersih YDR Saldo besar & Perubahan Relatif sangat sedikit Kesalahan Pisah batas Penyajian HP – Akm

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