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Chapter 13
Keseluruhan Rencana Audit
dan Program Audit
13 - 1
Pendahuluan
AAR
Model = PDR
Risiko Audit IR × CR
Prosedur Sufficient
Substantive Tests of
Pemahaman Tests of Analytical competent
Internal + controls + tests of + procedures + details of = evidence
transactions balances
Control per GASS
4. Analitycal Procedure
(Prosedur Analitis)
Accounts Cash in
Sales Receivable Bank
Sales Cash receipts
transactions transactions
Audited by Audited by
TOC, STOT, and AP TOC, STOT, and AP
Ending Ending
balance balance
Audited by AP and TDB
Biaya Pengujian
Reperformance
Confirmation
Examination
Recalculation
performance
Observation
Inquiries of
the client
Physical
Analytic
Tipe Pengujian
Procedures for internal control √ √ √ √
Tests of controls √ √ √ √
Substantive tests of trans actions √ √ √ √
Analytical procedures √ √
Tests of details of balances √ √ √ √ √ √
12 I Made R. Natawidny ana, Ak., CPMA
January 13, 2009
Menentukan
Lakukan prosedur penilaian Menilai
luasnya
risiko untuk memahami control
pengujian
Internal control risk
pengandalian
- Prosedur audit
Mendesain tests of controls
dan substantive tests - Ukuran sample
of transactions untuk
memenuhi transaction-related - Item yang dipilih
audit objectives
- Waktu pengujian (timing)
17 I Made R. Natawidny ana, Ak., CPMA
B. Analytical Procedures
Mendesain analytical
procedures
Fro m
Phase I
Yes
From
Phase II
Likelihood of Misstatement
in Financial Statements
Low Medium High/unknow
From
Phase III
Evaluate results.