Академический Документы
Профессиональный Документы
Культура Документы
PERFORMING ANALYTICAL
PROSEDURES
Oleh:
NURLELAHAYATI
KELAS B STAR IV BKPB
Presentation Outline
KONSEP MATERIALITAS
Performing Analytical
Prosedures
Identify Calculations and
Comparisons to Be Made
Develop an Expectation
Range
Perform the Calculations
Analyze data and Identify
Significant Differences
Investigate Significant
Unexpected Differences
Determine Effects on Audit
Auditor Considerations
Circumstances
pertaining
to the entity
Information needs of those
relying on financial
statements
Judgments
Scope
decisions
Evaluation of known
misstatements
change
Additional information identified
Judgments at Two Levels
Financial Statement Level
Account Balance Level
Inverse relationship
Lower amount of tolerable misstatement needs
more evidence to obtain reasonable assurance
Evaluation of Evidence
Auditor
auditor
perlu
juga
akan
mempertimbangkan
mempertimbangkan
baik bagaimana
aspek
kuantitatif
salah
dan
sajiyang
individu
kualitatif
ini
dari
mungkin
salah
saji
agregat
apakah
dengan
yang
diketahui
salah saji
dan
lainnya
diproyeksikan
dan apakahjumlah
akan
mempengaruhi
agregat
darisalah
pengguna
salah
saji
mat
lapo
Auditor
kemudian
akanperlu
mempertimbangkan
salah
saji
yangdan
dapat
Seringkali
bukti
diperoleh
melalui
rencana
sampling,
ketika
pengambilan
sampel
yang
digunakanhasil
sampel
harus
diproyeks
Auditor
kemudian
untuk
menentukan
apakah
salah
saji
akan
mempengaruhi
pengguna
laporan
keuangan
auditor
Auditor
perlu
akan
mempertimbangkan
penyebab
bukti
masalah,
diperoleh
besarnya
salah
saji
yangserta
dampak
dari
saji
Definition of
Analytical Procedures
International Standard on
Auditing (ISA), the term
analytical procedures means
evaluations of financial
information through analysis of
plausible relationships among
both financial and nonfinancial data.
Comparisons to Be Made
Develop an Expectation Range
Perform the Calculations
Analyze data and Identify
Significant Differences
Investigate Significant
Unexpected Differences
Determine Effects on Audit
Planning