Melengkapi Pengujian Dalam Siklus Pengeluaran

Presentasi berjudul: "Melengkapi Pengujian Dalam Siklus Pengeluaran"— Transcript presentasi:

1 Melengkapi Pengujian Dalam Siklus Pengeluaran
BAB 19

2 Mengenali Beberapa Akun Pada Siklus Pengeluaran

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

4 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

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

6 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

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

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

9 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 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

11 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

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

13 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 Tujuan Audit Terkait saldo
Baca Hal 277

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

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

18 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

19 Audit Biaya di bayar dimuka

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

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

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

23 Prepaid Insurance Audit Tests
Lakukan Prosedur Analitis Lihat Hal 284

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

25 Design and perform audit tests of accrued liabilities.

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

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

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

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

30 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.

31 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

32 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

33 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

34 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

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

37 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 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

39 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