Audit Arens 6 Test of Recorded Transactions1

8/12/2019 Audit Arens 6 Test of Recorded Transactions1

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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 - 1

TES TRANSAKSI

TEST OF RECORDED TRANSACTIONTEST OF RECORDED TRANSACTION


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 - 2

Audit Evidence

ha!ter 7


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - ""

#earning $b%ective 1

&ntrast audit evidence 'ith

evidence used by &ther

!r&(essi&ns)


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - **

+tandar Peer%aan #a!angan

etiga .AP. 2011"2)1

Buti audit &3!eten yang cuu!

harus di!er&leh 3elalui ins!esi,

!enga3ata3, !er3intaaneterangan dan &n(ir3asi sebagai

dasar yang 3e3adai untu

3enyataan !enda!at atas#a!&ran euangan Auditan


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - 44

5ature &( Evidence

6he use &( evidence is n&t uniue t& audit&rs

Evidence is als& used by scientists, la'yers,and hist&rians

Audit Evidence vs Legal Evidence

Ukuran Keabsahan (Validity)Relevansi (Relevance)Ketepatan Waktu (Timeliness)Keberadaan Bukti Pendukung Lain (upp!rting"ther evidence)

ompetensiompetensiBuktiukti


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 -


.denti(y the (&ur audit evidence

decisi&ns that are needed t&

create an audit !r&gra3)


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Audit Evidence 9ecisi&ns

1) :hich audit !r&cedures t& use

2) :hat sa3!le si;e t& select (&r a given !r&cedure

") :hich ite3s t& select (r&3 the !&!ulati&n

*) :hen t& !er(&r3 the !r&cedures ti3ing


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Audit Pr&gra3

.t includes a list &( the audit !r&cedures

the audit&r c&nsiders necessary)


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - ==

#earning $b%ective "

+!eci(y the characteristics that

deter3ine the !ersuasiveness

&( evidence)


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Persuasiveness &( Evidence

A!!r&!riateness

+u((iciency

6'& deter3inants


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+i> haracteristics &( ?eliable

Evidence

1) .nde!endence &( !r&vider

2) E((ectiveness &( client@s

internal c&ntr&ls

") Audit&r@s direct n&'ledge

(Independensi dari Provider)(Independensi dari Provider)

(Efektifitas IC Klien)(Efektifitas IC Klien)

(Pengetahuan Langsung Auditor)(Pengetahuan Langsung Auditor)


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+i> haracteristics &( ?eliable

Evidence

*) uali(icati&n &( individuals

!r&viding the in(&r3ati&n

4) 9egree &( &b%ectivity

) 6i3eliness

(Kualifikasi Individual dari(Kualifikasi Individual dariPenyedia Informasi)Penyedia Informasi)

(Deraat !"yektifitas)(Deraat !"yektifitas)

(Ketepatan #aktu)(Ketepatan #aktu)


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - 1"1"

?elati&nshi!s A3&ng Audit

Evidence and Persuasiveness

Audit Evidence DecisionsQualities Affecting Persuasivenessof Evidence

Audit procedures and timing Appropriateness Relevance Reliability

Independence of provider Effectiveness of internal controls Auditors direct !no"ledge Qualifications of provider #b$ectivity of evidence Timeliness %&en procedures are performed Portion of period being audited

Sample si'e and items to select Sufficiency Ade(uate sample si'e Selection of proper population items


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - 1*1*

Persuasiveness and &st

.n 3aing decisi&ns ab&ut evidence(&r a given audit, b&th !ersuasiveness

and c&st 3ust be c&nsidered)

6he audit&r@s g&al is t& &btain a

su((icient a3&unt &( a!!r&!riateevidence at the l&'est t&tal c&st)

(Keputusan Audit atas Bukti(Keputusan Audit atas BuktiAudit$ Persuasiveness % Cost )Audit$ Persuasiveness % Cost )

(&uuan Auditor mendapatkan umlah yg Cukup$(&uuan Auditor mendapatkan umlah yg Cukup$

atas kelayakan Bukti denganatas kelayakan Bukti dengan Biaya &erendahiaya &erendah))


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#earning $b%ective *

.denti(y and a!!ly the eight ty!es

&( evidence used in auditing)


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6y!es &( Audit Evidence

1) Physical e>a3inati&n

2) &n(ir3ati&n

") 9&cu3entati&n*) Analytical !r&cedures

4) .nuiries &( the client

) ?ecalculati&n7) ?e!er(&r3ance

8) $bservati&n


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+&erisn& Ag&es

' Physial Evidene *+egala sesuatu yang "isa' Physial Evidene *+egala sesuatu yang "isadihitung$ dipelihara$ dio"servasi atau diinspeksidihitung$ dipelihara$ dio"servasi atau diinspeksi,,, - mendukung tuuan eksistensi % ke"eradaan,,, - mendukung tuuan eksistensi % ke"eradaanmis* "ukti fisik kas opname$ "ukti fisik stokmis* "ukti fisik kas opname$ "ukti fisik stokopname dllopname dll

. Confirmation Evidene *Bukti yang diperoleh. Confirmation Evidene *Bukti yang diperoleh

mengenai eksistensi/ penilaian langsung darimengenai eksistensi/ penilaian langsung daripihak ketiga 0is* a1a"an Konfirmasi Piutang$pihak ketiga 0is* a1a"an Konfirmasi Piutang$2tang dll2tang dll


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+&erisn& Ag&es

3 Doumentary Evidene *Catatan akuntansi3 Doumentary Evidene *Catatan akuntansidan seluruh dokumen pendukung &erkait dengandan seluruh dokumen pendukung &erkait denganA+E4+I manaemen 5Completeness % E6istene7A+E4+I manaemen 5Completeness % E6istene7A2DI& &4AIL 8 &raking % 9ouhing (Bukti 8A2DI& &4AIL 8 &raking % 9ouhing (Bukti 8:ournal 8 Buku Besar 8 :ournal 8 Bukti )0is*:ournal 8 Buku Besar 8 :ournal 8 Bukti )0is*Copy faktur$ :ournal 9ouher$ ;eneral LedgerCopy faktur$ :ournal 9ouher$ ;eneral Ledger

dan +u" Ledgerdan +u" Ledger


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - 1=1=


+&erisn& Ag&es


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+&erisn& Ag&es

Prosedur analitis dilakukan dg ara*Prosedur analitis dilakukan dg ara*&rend (?ori@ontal) Analysis * mem"andingkan&rend (?ori@ontal) Analysis * mem"andingkanangka LK periode "eralan dg periodeangka LK periode "eralan dg periodese"elumnya$ selidiki signifikansi kenaikan/se"elumnya$ selidiki signifikansi kenaikan/penurunan umlah rupiah/ prosentasepenurunan umlah rupiah/ prosentaseCommon +i@e (9ertial) AnalysisCommon +i@e (9ertial) Analysis4atio Analysis al Likuiditas$ Profita"ilitas$4atio Analysis al Likuiditas$ Profita"ilitas$+olva"ilitas+olva"ilitas


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+&erisn& Ag&es


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?elati&nshi!s

Auditing

standards

Evidenceaccumulation

Types ofevidence

Auditprocedures

Qualificationsand conduct

Sample si'eand itemsto select Timing

of tests

Reporting

P&ysical e)amination*onfirmation

DocumentationAnalytical proceduresIn(uiries of t&e client

RecalculationReperformance

#bservation

+road guidelinesconcerning auditor(ualifications and

conduct, evidenceaccumulation,and reporting

+road categories ofevidence available

for t&e auditor-saccumulation

Specific instructionsfor t&e accumulationof types of evidence

.#/RA/DIT

E0IDEN*EDE*ISI#NS


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Physical E>a3inati&n

.t is the ins!ecti&n &r c&unt by the.t is the ins!ecti&n &r c&unt by the

audit&r &( aaudit&r &( a tangible assettangible asset))

6his ty!e &( evidence is 3&st &(ten6his ty!e &( evidence is 3&st &(ten

ass&ciated 'ith invent&ry and cash)ass&ciated 'ith invent&ry and cash)


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - 2*2*

&n(ir3ati&n

Information Source

AssetsAssets

*as& in ban!Accounts receivableNotes receivable#"ned inventory out on consignmentInventory &eld in public "are&ouses

*as& surrender value of life insurance

+an!*ustomer1a!er*onsigneePublic "are&ouse

Insurance company


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&n(ir3ati&n

Information Source

2iabilities2iabilities

Accounts payableNotes payableAdvances from customers1ortgages payable+onds payable

*reditor2ender*ustomer1ortgagor+ond&older


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&n(ir3ati&n

Information Source

#"ners- E(uity#"ners- E(uity

S&ares outstanding Registrar andtransfer agent

#t&er Information#t&er Information

Insurance coverage*ontingent liabilities

+ond indenture agreements*ollateral &eld by creditors

Insurance company+an!, lender, and client-s legal counsel+ond &older*reditor


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9&cu3entati&n

.t is the audit&r@s ins!ecti&n &( the

clients documents and records.

.nternal

d&cu3ents

E>ternal

d&cu3ents


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - 2=2=

.nuiries &( the lient

.t is the &btaining &( written&r oralin(&r3ati&n

(r&3 the client in res!&nse t& uesti&ns

(r&3 the audit&r)


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - "0"0

?ecalculati&n

.t inv&lves rechecing a sa3!le &( calculati&ns

3ade by the client)


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?e!er(&r3ance

.t is the audit&r@s inde!endent tests &( client

acc&unting !r&cedures &r c&ntr&ls that

'ere &riginally d&ne)


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$bservati&n

.t is the use &( the senses t& assess client activities)

6he audit&r 3ay t&ur the !lant t& &btain a general

i3!ressi&n &( the client@s (acilities)


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - "*"*

6er3s and 6y!es &( Evidence

Terms Type of Evidence

Examine

Scan

ReadCompute

Recompute

Foot

Trace

CompareCount

Observe

Inquire

ouc!

DocumentationAnalytical procedures

DocumentationAnalytical proceduresRecalculationRecalculationDocumentation3Reperformance

DocumentationP&ysical e)amination#bservationIn(uiries of clientDocumentation


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Substantive Test &

Compian!e Test

C mplian)e &est*mplian)e &est* &es terhadap "ukti,"ukti&es terhadap "ukti,"uktipem"ukuan yang mendukung transaksi yangpem"ukuan yang mendukung transaksi yang

diatat perusahaan untuk mengetahui apakahdiatat perusahaan untuk mengetahui apakahsetiap transaksi yang teradi sudah diproses dansetiap transaksi yang teradi sudah diproses dandiatat sesuai dengan sistem dan prosedur yangdiatat sesuai dengan sistem dan prosedur yangditetapkan 0anaemenditetapkan 0anaemen

:ika teradi penyimpangan$ material/ tidak:ika teradi penyimpangan$ material/ tidakmaterial auditor hrs memperhitungkan pengaruhmaterial auditor hrs memperhitungkan pengaruhpenyimpangan terse"ut terhadap efektivitaspenyimpangan terse"ut terhadap efektivitasPengendalian Internalengendalian Internal


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - ""

Compian!e Test

C mplian)e testmplian)e test aspek kelemahan/aspek kelemahan/penyimpangan yang munul diatasi denganpenyimpangan yang munul diatasi denganCompensating ControlCompensating Control

Compliane test onsideration items *Compliane test onsideration items *""&he Completeness of supporting douments&he Completeness of supporting douments0athematial analysis* footing$ rossfooting$0athematial analysis* footing$ rossfooting$

e6tensione6tensionddLegalisation from the Authori@ed PersonLegalisation from the Authori@ed Personee&he Aount verifiation&he Aount verifiationffPosting :ournals to Ledger verifiationPosting :ournals to Ledger verifiation


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Substantive Test

+u"stantive testu"stantive test * &es terhada ke1aaran* &es terhada ke1aaransaldo,saldo dalam Laporan Keuangansaldo,saldo dalam Laporan Keuangan

Prosedur +u"stantive &est al*Prosedur +u"stantive &est al*""Inventarisasi Aset &etapInventarisasi Aset &etap!"servasi atas +tok !pname!"servasi atas +tok !pname

ddKonfirmasi Piutang$ utang dan "ankKonfirmasi Piutang$ utang dan "ankeeKas !pnameKas !pnameffPemeriksaan rekonsiliasi "ank dllPemeriksaan rekonsiliasi "ank dll


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Ca"a #emii$an Sampe

+ampling Auditampling Audit * Penerapan prosedur audit* Penerapan prosedur auditthd unsur suatu saldoatau kelompok transaksithd unsur suatu saldoatau kelompok transaksiyang kurang dari ' dg tuuan utk menelitiyang kurang dari ' dg tuuan utk menelitikarakteristik dari akun atau kelompok transaksikarakteristik dari akun atau kelompok transaksitss"tss"

0et de +ampling*et de +ampling*4andom/ :udgement +ampling4andom/ :udgement +amplingBlok +amplingBlok +ampling+tatistial +ampling+tatistial +ampling


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - "="=


nderstand the !ur!&ses &(

audit d&cu3entati&n)


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - *0*0

Audit 9&cu3entati&n

Audit d&cu3entati&n is theprincipal record

o" auditing procedures applied# evidence

obtained# and conclusions reac!ed b$

t!e auditor in t!e engagement)


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Audit 9&cu3entati&n

Pur!&ses &( audit d&cu3entati&n

$'nershi! &( audit (iles

&n(identiality &( audit (iles


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+arbanes-$>ley Act

6he +arbanes-$>ley Act reuires audit&rs &(

!ublic c&3!anies t& !re!are and 3aintain

audit '&ring !a!ers (&r a !eri&d &( n&

less than seven years)


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - *"*"

#earning $b%ective

Pre!are &rgani;ed audit

d&cu3entati&n)

$


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - ****

Audit Cile &ntents and $rgani;ati&n

Robinson AssociatesRobinson Associates

Trial +alanceTrial +alance

4536437845364378

*as&*as& 94:;,56894:;,568

Accounts ReceivableAccounts Receivable 58;,7;758;,7;7

Prepaid InsurancePrepaid Insurance 68,8


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Per3anent Ciles

6hese (iles are intended t& c&ntain

data &( a !istorical or continuing

nature!ertinent t& the current audit)


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - **

urrent Ciles

Audit !r&gra3

Deneral in(&r3ati&n

:&ring trial balance

Ad%usting and reclassi(icati&n entries

+u!!&rting schedules


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?elati&nshi! &( Audit 9&cu3entati&n

t& Cinancial +tate3ents

.INAN*IA2 STATE1ENTS*as& 455Acc@

%#RKIN? TRIA2 +A2AN*E Prelim@ A>E-s .inal

*as& 545 E-sE)pense


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?elati&nshi! &( Audit 9&cu3entati&n

t& Cinancial +tate3ents

A634*onfirmation

A635#3S *&ec! 2ist

A=35

#3S *&ec! 2ist

A=34*onfirmation

A5

*as& *ount S&eet

A6

+an! Reconciliation

A=

+an! Reconciliation

2EAD S*CED/2E*ASC A4 Per ?32 A>E-s .inal

Petty *as& A5 ; ;*as& in +an!F

?eneral A6 4G:


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2008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Auditing 12/e,Auditing 12/e,Arens/Beasley/ElderArens/Beasley/Elder 7 -7 - *=*=

6y!es &( +u!!&rting

+chedules

Analysis

6rial balance &r list

?ec&nciliati&n &( a3&unts

6ests &( reas&nableness


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6y!es &( +u!!&rting

+chedules

+u33ary &( !r&cedures

E>a3inati&n &( su!!&rting d&cu3ents

.n(&r3ati&nal

$utside d&cu3entati&n


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Pre!arati&n &( Audit

9&cu3entati&n

Each audit (ile sh&uld be !r&!erly identi(ied

9&cu3entati&n sh&uld be inde>ed and

cr&ss-re(erenced

&3!leted d&cu3entati&n 3ust clearly

indicate the audit '&r !er(&r3ed

.t sh&uld include su((icient in(&r3ati&n

.t sh&uld !lainly state the c&nclusi&ns reached


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9escribe h&' e-c&33erce

a((ects audit evidence and

audit d&cu3entati&n)


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E((ect &( E-c&33erce

Audit evidence is increasingly in electr&nic (&r3

Audit&rs 3ust evaluate h&' electr&nic in(&r3ati&n

a((ects their ability t& gather evidence

Audit&rs use c&3!uters t& read and e>a3ine

evidence

+&(t'are !r&gra3s are ty!ically :ind&'s-based


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End &( ha!ter 7

Documents

Audit Arens 6 Test of Recorded Transactions1