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the AUDIT
Chapter Overview
PROSEDUR AUDIT
Wawancara
Membaca notulen rapat
Pelajari kontrak,
Review laporan-laporan pihak ketiga
Analisi biaya kuasa hukum (indikasi adanya
proses peradilan yang belum selesai)
Review kertas kerja
Subsequent Event
(time dimension)
Balance sheet
Date 31/12
!
Report issuance
date,15 Mart
!
!
Subsequent event
Subsequent period
Peristiwa Kemudian
Karakteristiknya:
1. Mempengaruhi secara material
terhadap Laporan Keuangan.
2. Terjadi setelah tanggal neraca
tetapi sebelum diterbitkan laporan
keuangan auditan dan laporan audit.
Types of Events
Type 1 subsequent event provide additional
evidence with respect to conditions that existed
at the date of the balance sheet and affect
the estimates inherent in the process of
preparing financial statement
require
adjustment
Type 2 subsequent event provide evident with
respect to condition that did not exist of the
balance sheet date but arose subsequent of
that date
require disclosure
Type 2
COMMUNICATING
WITH THE CLIENT
Communicating Internal Control Matters:
a. the communicating preferable should in writing
b. The distribution of the report should ordinary
be restricted to audit committee, management.
c. The communication should be made in a timely
manner either during the audit or after its
conclusion.
Communicating matters pertaining to Conduct of
Audit
Preparing management letter
audit discovery
Special Report
Financial statement that are prepared in basis of
accounting other than GAAP.
Specified element, account, or items of a Fin.Stt.
Compliance with aspects of contractual agreement,
or regulatory requirement,
Financial presentation to comply with contractual
agreement or regulatory provision,
Financial information presented in prescribe form
or schedules that require a prescribe form of
auditors report.