4 tgs psikologi audit kel 4 ppt

Presented by:

Viena Gloria (123-131-076)

Sani Titi Utari (123-141-075)

Silvia (123-141-077)

Syamsiah N. Awaliyah (123-141-083)

Yuli Suryani (123-141-092)

MAKSI TRISAKTI 2016/ Psikologi Audit/

Class of Prof.Dr.Sukrisno Agoes



Bill DeBurger

In Charge Accountant with 18 months

experience.

Audit Marcelle Store’s inventory &

summarized it.

To complete 12 steps of audit program

for payables in 5 weeks.

Took assignment seriously &

professional.

MARCELLE STORE



Regional chain of

112 specialty

stores.

In loss due to poor

economy,

competition &

higher supplier

prices.

Rumored to close

2 departements.



Conflicts

There are disagreement

in term of

professionalism,

integrity and ethics.

Bill decided not to sign

off the inventory

account and not going

to do the memo.

Sam insist Bill to

proceed with the memo

and modified the actual

facts.

First ever loss for

Marcelle Store (current

year income $500k

compare to last year $8

M profit).

Any material

overstatement would

convert bad income to

somewhere even worst.

The material inventory

inaccurate.



Bill in this

case:

Competence

Integrity

Crediblity







Conclusion

Follow the organization ethical

conflicts policies.

Bill can present them to the

higher supervisor level/

management.

Consultant a attorney.



ANSWER (QUESTION 1)

I believe that Bill made up an conclusion that “presented fairly,

in all material respects, in conformity with generally accepted

accounting principles.” If I was Bill, I would first ask myself

wether I following all the audit procedures during the period.

If i did follow all the procedures and I found no or only a few

immaterial errors with Marcelle’s inventory account, I would

come up with the same conclusion in the inventory memo.

Futhermore, Bill and a few other auditor spent 900 hours of

testing on Marcelle’s inventory account and the observation of

eight inventories sites; I believe that if there are errors or

fraud, they should have realized it.



ANSWER (QUESTION 2)

Yes, I would use a different approach to raise the subject with

Sam Hakes. Bill’s action is too straight to me.

I would like to have a conversation with Sam and tell him that I

am not comfortable writing a conclusion for Marcelle Store

and also tell him why I think so.

Since Sam has lots of audit experiences, Sam might be able

to give me some good hints what to do.



ANSWER (QUESTION 3)

Evaluate Sam response to Bill statement that has was unable

to sign off on the inventory account. In out view, Sam handled

the situation appropriately and approach sam "professional",

because Sam had given time to audit fieldwork to Bill to

prepared a working paper and gather audit evidence, so that

Bill can make a decision on the results of his work. Anger is

certainly unwarranted in most settings.

I do not think professional if Bill statement that has was

unable to sign off on the inventory account, while Bill had

spent at least 1000 hours for this job. Regardless of how that

Bill as In- Charge should be able to finish his work and

conclusions to convince Sam on the inventory account.



ANSWER (QUESTION 4)

I think that should be responsible for the critical accounts is

Sam Hakes as partner supervising.

Bill DeBurger should only be responsible for the analysis of

working papers and should not write a memo inventory.

I think Bill DeBurger unappropriate to be assigned the primary

responsibility for such critical accounts as Marcelle Store’s

inventory.





Economy & Finance

4 tgs psikologi audit kel 4 ppt