TUGAS PENGAUDITAN II

Nama Kelompok :

Anida Indrawati (130420529)

Winda Oktaviani Nainggolan (140421707)
Kadek Dwi Andika (140421719)
Natanael Novianto (140421723)

Case 9-44
1. Invoices for goods sold are posed to incorect customer account ( S,R,J )
2. Goods ordered by customers are shipped but are not billed to anyone ( C )
3. Invoices are sent for shipped goods but are not recorded in the sales journal ( A,I )
4. Invoices are sent for shipped goods and recorded in the sales journal but are not
posted to any customer account ( R,Q )
5. Credit sales are made to individuals with unstatisfactory credit ratings ( C,I,K )
6. Good are removed from inventory for unauthorized orders ( B,D,F,G,L )
7. Goods shipped to customers do not agree with goods ordered by customers ( M,N,T )
8. Invoices are sent to alies in a fraudulent scheme, and sales are recorded for ficititious
transactions ( P,Q,R )
9. Customers checks are received for less than the customers full account balances but
the customers full account balances are credited ( K,O,P,Q )
10. Customers check are misappropriated before they are forwarded to the cashier for
deposit ( R )
11. Customers checks are credited to incorrect customer accounts ( P,Q )
12. Different customer accounts are each credited for the same cash receipt ( P.Q )

13. Customers check are properly credited to customer accounts and are properly
deposited, but errors are made in recording receipts in the cash receipts journal (R,Q)
14. Customers checks are misappropriated after they are forwarded to the cashier for
deposit (S,O)
15. Invalid transactions granting credit for sales return are recorded (M,N.T)

a) Shipping clerks compare goods received form the warehouse with the details ont the
shipping documents
b) Approved sales orders are required for good to be released from the warehouse
c) Monthly statements are mailed to all customers with outstanding balances
d) Shipping clerks compare goods received from the warehouse with approved sales
orders
e) Customer orders are compared with the inventory master file to determine whether
items ordered are in stack
f) Daily sales summaries are compared with control totals of invoices
g) Shipping documents are compared with sales invoices when goods are shipped
h) Sales invoices are compared with the master price file
i) Customer orders are compared with an approved customer list
j) Sales orders are prepared for each customer order
k) Control amounts posted to the accounts receivable ledger are compared with control
totals of invoices
l) Sales invoices are compared with shipping documents and approved customer orders
before invoices are mailed
m) Prenumbered credit memos are used for granting credit for goods returned
n) Goods returned for credit are approved by the supervisor of the sales departement
o) Remittance advices are separated from the checks in mailroom and forwarded to
accounting departement
p) Total amounts posted to the accounts receivable ledger from remittance advices are
compared with the calidated bank deposit slip
q) The cashier examines each check for proper endorsement
r) Validated deposit slip are compared with the cashiers daily cash summaries
s) An employee, other than the book keeper, periodically prepares a bank reconciliation
t) The same employee who essues receving reports evidencing actual return of goods
approves sales returns