Types of Audit Procedures

1. Analytical Procedures
Analytical procedure consisting of
research and comparative relation
between the data on . This procedure
covering calculation and the use of
ratios are simple , analytical vertical or
report the percentage , the comparison
of the truth . With the data historical or
budget , and the use of model
mathematical and statistics , as
regression analysis. Regression analysis
this involve use of data non financial
and financial data. Procedure analytical
often covering also the measurement of
business underlying operation and
compare ukuran2 key economic move
business with financial performance
related. Procedure analytical generally
used in approach top-down to develop
hope over account financial reports and
to judge feasibility financial statement
is in part of this.
2. Inspection of tangible assets
Inspection
covering
detailed
examination to documents and
records, and the examination of
resources tangible. This procedure
widely used in auditing. Inspection
often claims. used in collecting and
evaluate evidence and top-down
bottom-up.

3. Confirmation

Confirmation is a form of the

request of information that allows
auditors to obtain information in
directly from a source independent
out organization clients. In a case
that customarily, clients make a
request to outsiders in writing, but
an auditor who controlling the
delivery of the request of
information the.The request was
also includes instruction of wishes
to recipients to send his reply
directly
to
the
auditors.
Confirmation provide evidence
bottom-up important and used in
auditing because the evidence they
are usually objective and derived
from an independent.

4. Inquiry
The request of information
covering the request of information
orally or in writing by the
auditors.The request of information
the
usually
addressed
to
management
or
employees,
generally took the form of
questions
arising
after
implementation
of
procedure
analytical or the request of
information
pertaining
to
keusangan supplies or receivable
that can be charged.The auditors
can also directly asked the
description on the eksteren, as the
request of information directly to
adviser hokum clients on the
possibility of the results of

litigation.The results of the request

of information can be oral evidence
or
evidence
in
the
form
representation written.

5.

Observation
Observation ( observing related to
the
see
and
watch
the
implementation of the some
activity or the process . Activities
can be processing routine some
types of transactions revenue cash ,
to see if workers and carrying out
an assigned task par with a policy
and
procedures
company
.
Observation especially important
untunk gain an understanding for
control internal .The auditors also
able to look great precision an
employee clients within carried out
inspection annual over physical
supplies . Observation yanf the past
provide opportunities to distinguish
between observe and inspect .

6. Reperformance
One of audit procedures what is
important is the implementation of
the repeated ( reperforming )
calculation and reconciliation made
by the clients .For example
recalculating the total journal ,
burden depreciation , flowers the
accrued and a discount or the
premium bonds , calculation a
quantity is multiplied price per unit
in pieces a summary of supplies ,
and total in skedul advocates and
reconciliation . The auditors also
able to conduct repeated several
aspects of processing certain
transactions to determine that

processing early is in line with

internal control management was
formulated .For example , the
auditors able to conduct repeated
an investigation into credit
customers in selling transaction to
determine that customers have
credit corresponding in when the
transaction processed .

7. Computer-Assisted
Techniques

Audit

When the accounting records

clients
implemented
through
electronic media , so the auditors
can use technique audit berbantuan
computer ( computer-asssited audit
techniques / CAAT ) to help carry
out some procedure described
above . For example , the auditors
can use computer software to do
things as follows:
Calculation and implement
comparison used in analytical
procedures .
Choose receivable
sample to confirm .

business

Looking for a file in computers

to determine that all documents
successive have accounted for .
Compare data element in files
different to be adapted ( the way
the included in an invoice to a
master file containing prices
which has been ratified )
Insert data test in the program
clients to determine what aspect
a computer from internal control
have serves .

 Implementing
the
various
calculation as summation a
subsidiary ledger business credit
or file supplies .

Transaction company that both

complex

8. Scanning
Scanning is check quickly to
documents, last, and a list of to
detect elements looked an unusual
requiring investigation more indepth.
9. Vouching
The examination of a supporting
proof for ( vouching ) is an auditing
procedure
which
includes;
inspection
terhadapdokumendokumen
that
supports
a
transaction or financial data to
menetukan reasonableness and the
truth .The purpose of comparing
the document with the accounting
records that is concerned .

The situation containing great risks

In a particular situation , the risk of
mistakes and the presentation of
which is false in account and in in a
financial filing were far greater than
with situations that ordinary .For that
an auditor to be vigilant in the face of
an audit situation as follows:

Internal control weak

Financial condition that is not good
Management cannot be trusted
The replacement of auditors
The tax rates or regulation on
earnings
Business is speculative

A decision to taken by the auditors

pertaining with the evidence
In the process of collecting the material
evidence , an auditor serve four decisionmaking are interconnected , which is :
1. The
determination
procedure will be used.

of

auditing

2. The determination of the amount

samples to certain audit procedures .
3. The determination of particular
procedure to be selected through
population .
4. The determination of a good time to
implement the audit procedures .