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Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.2
Definisi Perencanaan
International Standards on Auditing (ISA)
300, ‘Perencanaan Audit laporan
Keuangan’, menyatakan, ‘tujuan auditor
adalah untuk merencanakan audit,
sehingga audit dapat dilakukan secara
efektif...Auditor harus menetapkan
keseluruhan strategi audit yang
menetapkan ruang lingkup, waktu dan
arah audit, dan yang memandu
pengembangan rencana audit.’
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.3
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.4
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
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Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.6
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.7
Business operations?
(market, locations);
Investments
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.8
Prosedur Analitis
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.9
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.10
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.11
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.13
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.14
Operasi Bisnis
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.15
Investasi
Transaksi penting sebagai informasi yang
harus dikumpulkan meliputi :
•Akuisisi, merger dan pelepasan divisi bisnis
•Penggunaan instrumen keuangan derivatif
•Jenis investasi besar perusahaan
•Aktivitas Penanaman Modal
•Investasi dalam entitas non konsolidasi
seperti usaha bersama (joint ventures),
entitas tujuan khusus (special purpose
entities) dan Persekutuan.
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.16
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.17
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
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Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
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Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.20
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.21
Prosedur Analitis
• Auditor biasanya menerapkan prosedur
analitis pada tahap perencanaan untuk
membantu memahami bisnis dan
mengidentifikasi area risiko potensial.
• Prosedur analitis dalam merencanakan
audit menggunakan informasi keuangan
maupun non keuangan ( contoh :
hubungan antara penjualan dan volume
barang yang dijual)
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.22
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.23
Risiko Bisnis
Risisko Bisnis adalah hasil dari kondisi signifikan,
peristiwa, keadaan sekitar atau tindakan yang dapat
berdampak buruk terhadap kemampuan entitas untuk
mencapai tujuannya dan menerapkan strateginya.
• Operasi di daerah yang secara ekonomi tidak stabil
• Operasi yang terpapar di pasar yang tidak stabil
• Tingkat regulasi yang rumit
• Keberlangsungan hidup dan masalah likuiditas termasuk
hilangnya pelanggan yang signifikan
• Kendala ketersediaan modal dan kredit
• Perubahan industri dimana entitas beroperasi
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.24
Risiko Audit
• Risiko audit adalah risiko dimana auditor
menyatakan opini audit yang tidak tepat ketika
laporan keuangan mengandung salah saji
material.
Hal ini meliputi :
• Risiko salah saji material
• Inherent risk
• Control risk
• Risiko Deteksi
• Illustration 6.11 shows a symbolic graphic used by
AICPA to illustrate how audit risk works.
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.25
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.26
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.27
Detection risk
Detection risk adalah risiko dimana prosedur-
prosedur substantif auditor tidak dapat
mendeteksi salah saji yang terdapat pada
saldo akun atau kelompok transaksi yang
bersifat material, baik untuk masing-masing
saldo akun atau kelompok transaksi maupun
saat digabungkan dengan salah saji dari saldo
akun atau kelompok transaksi lainnya.
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.28
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.29
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.30
Risiko Signifikan
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.31
Materialitas
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.33
Materialitas (Lanjutan)
• Pertimbangan tentang materialitas dibuat untuk
menyoroti situasi-situasi sekitar, yang
dipengaruhi oleh ukuran dan sifat dasar dari
salah saji, atau kombinasi antara keduanya.
• Pertimbangan tentang berbagai hal yang bersifat
material oleh para pengguna laporan keuangan
yang didasarkan pada pertimbangan atas
kebutuhan laporan keuangan secara umum oleh
sekelompok pengguna. Kemungkinan pengaruh
salah saji pada masing-masing pengguna secara
khusus, yang mana kebutuhannya mungkin
bervariasi, tidak dipertimbangkan.
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.34
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
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Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
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Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
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Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
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Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.39
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.40
• Perceived pressure
– A situation where someone believes that they have
a need to commit a fraud.
• Perceived opportunity
– A situation where someone believes they have a
favourable or promising combination of
circumstances to commit an undetectable fraud.
• Rationalisation
– To devise a self-satisfying but incorrect reasons for
one’s behaviour.
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.41
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.42
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
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Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
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Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.45
Auditor’s expert
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.48
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.50
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.51
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.52
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.53
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.54
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.55
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.56
• Background information
• Objectives of the audit
• Assessment of engagement risk
• Other auditors or experts
• Materiality
• Inherent risks
• Conclusions regarding the control environment
• Level of reliance on the client’s CIS systems
• Quality of the accounting and internal control systems
• Audit approach
• Timing and scheduling of audit work
• Audit budget
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.57
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.58
• Audit evidence
If the auditor determines from the understanding of
the business that inherent risk is low and from the
understanding of internal controls that control risk is
low, then less evidence is required.
• Audit procedures
In planning the timing of audit work, crucial
procedures should be performed first.
• Documentation
The auditor should document the overall audit
strategy and the audit plan, including reasons
for significant changes made during the audit
engagement.
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014
Slide 6.59
Any Questions?
Hayes, Gortemaker and Wallage, Principles of Auditing PowerPoints on the Web, 3rd edition © Pearson Education Limited 2014