PENGAUDITAN I STRATEGI AUDIT KESELURUHAN DAN PROGRAM AUDIT
KOMISI VIII NAMA: 1. Andin ndinii Perm Permat ataa Sar Sari (131 (13153 5351 511 159) 59)
FAKULTAS EKONOMI AN !ISNIS TA"UN A#A$AN %&1'%&15 UNIVE$SITAS UAANA
DAFTAR ISI 1
"ALAMAN #UUL******* #UUL***************** ********************* ************1 *1 AFTA$ ISI********************************.% PEM!A"ASAN****************** PEM!A"ASAN******** ********************* *************3 **3 %.1 e+a,an Ta-a,an Ta-a,an da+am da+a m Perenanaan A/dit*.*****..********** A/dit*.*****..**********........3 ........3 %.% #eni02eni0 Pen/2ian da+am Pr40ed/r A/dit Lei- Lan2/t**********..............' Lan2/t**********..............' %.3 Pemi+i-an #eni0 Pen/2ian 6an A7an i+a7/7an*****************8 i+a7/7an*****************8 %.' am,a7 Te7n4+4i Te7n4+4i In4rma0i ,ada Pen/2ian A/dit************..............1% A/dit************..............1% %.5 K4mina0i !/7ti******** !/7ti****************** ********************* ***********.1% .1% %. Perananan Pr4ram A/dit********************* A/dit*************************1' ****1' %.8 $in7a0an Termin4+4i Termin4+4i !/7ti******** !/7ti******************* ****************..%% *****..%% %.; I7-ti0ar Pr40e0 A/dit********************** A/dit****************************%5 ******%5 AFTA$ PUSTAKA****************************....3%
1.1 DELAPAN TAHAPAN DALAM PERENCANAAN AUDIT 2
PROSEDUR-PROSEDUR PENILAIAN RISIKO
Pada Pada aian aian ini< ini< a/dit4 a/dit4rr 47/0 47/0 ,ada ,ada ,ema-am ,ema-aman an tentan tentan ranan rananan an ma/,/n ma/,/n im,+em im,+ement enta0i a0i ,enenda+ian interna+. Seara er0ama0ama< ,r40ed/r,r40ed/t /nt/7 mem,er4+e- ,ema-aman menenai i0ni0 dan +/n7/nann6a< terma0/7 ,enenda+ian interna+< menermin7an ,r40ed/r ,r40ed/r ,eni+aian ri0i74 6an dia+/7an a/dit4r /n/t7 meni+ai 7e0a+a-an ,en6a2ian materia+ da+am +a,4ran 7e/anan.
PROSEDUR AUDIT LEBIH LANJUT
Seaai re0,4n ata0 ,eni+ain ri0i74 7e0a+a-an ,en6a2ian interna+< a/dit4r me+a7/7an ,r40ed/r a/dit a/dit +ei+ei- +an2/t +an2/t 6an 6an terdir terdirii dari dari ,en/2i ,en/2ian an ,enend ,enenda+i a+ian< an< ,en/2i ,en/2ian an 0/0ta 0/0tanti nti 4+4na 4+4nan n tran0a tran0a70i 70i<< ,r40ed ,r40ed/r /r ana+iti ana+iti00 0/0ta 0/0tanti nti< < dan ,en/2i ,en/2ian an rini rini ata0 ata0 0a+d4. 0a+d4. K4min K4mina0i a0i 7eem,at 7eem,at ,r40ed/r a/dit +ei- +an2/t mer/,a7an da0ar ai ,enda,at a/dit4r da+am =amar 1&1.
Gambar 10-1 Pros!"r A"!#$ Lb#% La&'"$ !a& Mo!( R#s#)o A"!#$
Risiko Model Audit
RA RI
Prosedur Audit Lebih Lanjut
Pengujian Pengenda lian
x
= RD RP
Pengujia n Substan tif Transaks Transaks i
Prosedur Analitis Substan tif
Pengujia n Rin"i Saldo Akun
Bukti Audit yang uku! dan Te!at Te!at
3
K$ra&*a& Gambar+
$A > $i0i74 A/dit? $I > $i0i74 Intern? $P > $i0i74 Penenda+ian? $ > $i0i74 ete70i Se,erti ter+i-at ,ada amar diata0< ,en/2ian ,enenda+ian di+a7/7an /nt/7 mend/7/n ,en/ranan ni+ai ri0i74 ,enenda+ian< 0ementara a/dit4r memen/-i ri074 dete70i direnana7an. Pen/2ian 0/0tanti dan ,en/2ian rini 0a+d4 /nt/7 memen/-i ri0i74 dete70i direnana7an. Pen/2ian 0/0tanti 4+4nan tran0a70i mem,ernar/i ,en/2ian ,enenda+ian interna+ dan 2/m+a- r/,ia- tran0a70i. 1., JENIS-JENIS P ENGUJIAN DALAM PROSEDUR AUDIT LEBIH LANJUT
Em,at 2eni0 ,en/2ian +ainn6a mer/,a7an ,r40ed/r a/dit +ei- +an2/t 6an di+a7/7an 0eaai tana,an ata0 ri0i74 6an terdentii7a0i terdiri dari : (1) ,en/2ian ,enenda+ian< (%) ,en/2ian 0/0tanti 4+4nan tran0a70i< (3) ,r40ed/r ama+iti0 0/0tanti< dan (') ,en/2ian rini 0a+d4. PEN=U#IAN PEN=ENALIAN Pen/2ian ,enenda+ian< ai7 0eara man/a+ ata/ ,/n 0eara 4t4mati0< mena7/, 2eni02eni0 /7ti dia@a- ini. • • • •
Mena2/7an ,ertan6aan 7e,ada ,er04ne+ 7+ien 6an 0e0/ai Memeri70a d47/men< atatam< dan +a,4ran Me+a7/7an ,enamatan ata0 a7tiita0 ,enenda+ian ter7ait Me+a7/7an/+an ,r40ed/r,r40ed/r 7+ien
A/dit4r me+a7/7an transaction walktrough (meni7/ti 2e2a7 tran0a70i) 0eaai aian dari ,r40ed/r /nt/7 mem,er4+e- ,ema-aman 6an da,at memant/7n6a da+am ment/7an a,a7a ,enenda+ian te+a- di2a+an7an. Meni7/ti 2e2a7 tran0a70i ia0an6a di+a7/7an ,ada 0at6/ tran0a70i ata/ 0e2/m+a- 7ei+ tran0a70i mena7/, 7e0e+/r/-an , r40e0. Pen/2ian ,enenda+ian 2/a di/na7an /nt/7 menent/7an a,a7a- ,enenda+ian,enenda+ian ter0e/t ee7ti 6an ia0an6a mena7/, 0/at/ 0am,e+ tran0a70i. Pr40ed/r 6an ditera,7an a/dit4r /nt/7 menent/7an a,a7a- ,enenda+ian 4t4mati0 te+a- ditera,7an a/dit4r /nt/7 menent/7an a,a7a- ,enenda+ian 4t4mati0 te+a- ditera,7an i0a 2/a mer/,a7an 0/at/ ,en/2ian ,enenda+ia< a,ai+a a/dit4r mema0ti7an -an6a terda,at ri0i74 minima+ a-@a ,enenda+ian 4t4mati0 te+a- di/a- 0e2a7 ,ema-aman di,er4+e-. #/m+a- /7ti tama-an /nt/7 ,en/2ian ,enenda+ian terant/n ,ada d/a -a+ : #
1. !an6a7n6a /7ti 6an di,er4+e- da+am mem,er4+e- ,ema-aman tentan ,enenda+ian interna+ %. $enana ,en/ranan ri0i74 ,enenda+ian =amar 1&% menamar7an ,eran ,en/2ian ,enenda+ian da+am ,ena/ditan ata0 0i7+/0 ,en2/a+an dan ,en/m,/+an ,i/tan da+am -//nann6a denan ,r40ed/r,r40ed/r +ain 6an di+a7/7an /nt/7 mem,er4+e- /7ti 6an /7/, 0eaai da0ar /nt/7 memeri7an ,enenda+ian. a+am amar ini terda,at d/a a0/m0i< 6ait/: -an6a tran0a70i ,en2/a+an dan tran0a70i ,enerimaan 7a0 0erta tia a7/n /7/ e0ar 6an mement/7 0i7+/0 ,en2/a+an dan ,enerimaan ,i/tan< dan 0a+d4 a@a+ da+am a7/n 7a0 dari a7/n ,i/tan /0a-a te+a- dia/dit ,ada ta-/n 6an +a+/ dan diana, enar.
Gambar 10-, Pra& P&*"'#a& A"!#$ !a(am P&*a"!#$a& S#)("s P&'"a(a& !a& P&*"m"(a& P#"$a&*
Penjualan
Piutang *saha
)as di Bank
Transaksi
Transaksi
(iaudit dengan PP
(iaudit dengan PP
(iaudit dengan
(iaudit dengan
PST
PST
Saldo
PA
Saldo
(iaudit dgn PA
(iaudit dgn PA
(iaudit dgn PRS
(iaudit dgn PRS
(iaudit dengan PST
Pengujian Pengujian Prosedur Pengujian PENGUJIAN SUBSTANTIF GOLONGAN TRANSAKSI Pengendalia substantif Analitis Rin"i n %ter&asuk golongan Saldo !rosedur transaksi utk (PA) &e&!eroleh (PRS) !e&aha&an (PST) + + + !engendalia
Bukti yang "uku! te!at $
=
Pen/2ian 0/0tanti ada+a- 0/at/ ,r40ed/r a/dit 6an diranan /nt/ mendete70i 7e0a+a-an ,en6a2ian materia+ ,ada tin7at ar0e0i. Pr40ed/r ,en/2ian 0/0tanti terdiri dari : (1) ,en/2ian 0/0tanti 4+4nan tran0a70i < (%) ,r40ed/r ana+iti0 0/0tanti< (3) ,en/2ian rini 0a+d4 a7/n. Pen/2ian S/0tanti =4+4nan Tran0a70i di/na7an /nt/7 menent/an a,a7a- 7eenam t/2/an a/dit tran0a70i te+a- ter,en/-i /nt/7 0etia, 4+4nan tran0a70i. /a diantara t/2/ant/2/an ter0e/t /nt/7 tran0a70i ,en2/a+an ada+a- a-@a tran0a70i ,en2/a+an 6an te+a- diatat enar enar ada (t/2/an 7eter2adian) dan tran0a70i 6an ada te+a- diatat denan +en7a, (t/2/an 7e+en7a,an). A/dit4r da,at me+a7/7an ,en/2ian ,enenda+ian 0eara ter,i0a- dari ,en/2ian,en/2ian +ainn6a< ta,i ia0an6a a7an +ei- ei0ien a,ai+a -a+ ter0e/t di+a7/7an 0eara er0amaan denan ,en/2ian 0/0tanti 4+4nan tran0a70i.
PROSEDUR ANALITIS
Pr40ed/r Ana+iti0 ada+a- : B ,enea+/a0ian ter-ada, in4rma0i 7e/anan 6an di+a7/7an me+a+/i ana+i0i0 -//nan antara data 7e/anan dan data n4n7e/ananC Pr40ed/r ana+iti0 2/a mena7/, ine0tai 0eaaimana 6an di,er+/7an ata0 +/7t/a0i ata/ -//nan terdentii7a0i 6an tida7 74n0i0ten denan in4rma0i re+ean +ain< ata/ 6an ereda dari ni+ai 6an di-ara,7an da+am 2/m+a- 6an 0inii7an. Pr40ed/r ana+iti0 me+i,/ti ,erandinan antara 2/m+a- 6an terant/m da+am ,em/7/an (+a,4ran 7e/anan) denan e70,e7ta0i 6an di7eman7an a/dit4r. /a t/2/an ter,entin ,r40ed/r ana+iti0 0/0tanti da+am a/dit ata0 0a+d40a+d4 a7/n ada+a-: 1. Men/n2/77an 7em/n7inan 7e0a+a-an ,en6a2ian da+am +a,4ran 7e/anan %. Men-a0i+7an /7ti 0/0tanti Pr40ed/r ana+iti0 6an di+a7/7an ,ada ta-a, ,erenanaan ia0an6a ereda denan ,r40ed/r ana+iti0 6an di+a7/7an ,ada ta-a, ,en6e+e0aian a/dit. Standar a/ditin men6ata7an a-@a ,r40ed/r ana+iti0 ada+a- 0e2eni0 ,en/2ian 0/0tanti (4+e7arena it/ 0erin di0e/t ,r40ed/r ana+iti0 0/0tanti)< a,ai+a ,r40ed/r ter0e/t di+a7/7an /nt/7 menda,at7an /7ti tentan 0/at/ 0a+d4 a7/n.
+
PENGUJIAN RINCI SALDO
Pen/2ian rini 0a+d4 er47/0 ,ada 0a+d4 a7-ir a7/na7/n /7/ e0ar< ai7 a7/n neraa ma/,/n a7/n +aar/i. Te7anan /tama 7ean6a7an ,en/2ian rini 0a+d4 ada+a- ,ada a7/n da+am neraa (a7/n rii+). Pen/2ian rini 0a+d4 er/na ai a/dit4r da+am meneta,7an 7eenaran 2/m+a- r/,ia- da+am a7/na7/n dan 4+e- 7arenan6a mer/,a7an ,en/2ian 0/0tanti.
RINGKASAN JENIS-JENIS PENGUJIAN
Pen/2ian ,enenda+ian memant/ a/dit4r da+am meni+ai ,a7a- ,enenda+ian ata0 tran0a70i da+am 0i7+/0 /7/, ee7ti /nt/7 mend/7/n ,en/ranan ,eni+aian ri0i74 ,enenda+ian dan denan demi7ian mem/n7in7an di+a7/7an ,en/ranan ,en/2ian 0/0tanti. Pen/2ian 0/0tanti ata0 tran0a70i di/na7an /nt/7 memeri70a tran0a70i 6an diatat da+am 2/rna+ dan ,40tinn6a 7e /7/ e0ar. Pr40ed/r ana+iti0 mene7an7an ,ada 7e@a2aran tran0a70i dan 0a+d4 a7/n di /7/ e0ar. enan mena/n7an 0em/a 2eni0 ,en/2ian < a/dit4r menda,at 7e6a7inan men6e+/r/- 6an +ei- tini /nt/7 tran0a70i dan a7/na7/n da+am 0i7+/0 ,en2/a+an dan ,enerimaan ,i/tan diandin7an denan 7e6a7inan 6an di,er4+e- dari 0a+a- 0at/ ,en/2ian 0a2a.
1. PEMILIHAN JENIS PENGUJIAN /ANG AKAN DILAKUKAN
Pada /m/mn6a a/dit4r men/na7an +ima 7e+ima 2eni0 ,en/2ian /nt/7 me+a7/7an a/dit ata0 +a,4ran 7e/anan< teta,i 2eni0 ,en/2ian tertent/ m/n7in +ei- dite7an7an< terant/n ,ada 0it/a0i 6an di-ada,i. Inat ,r40ed/r ,eni+aian ri0i74 di@a2i7an ,ada 0etia, a/dit /nt/7 meni+ai ri0i74 7e0a+a-an ,en6a2ian materia+< 0edan7an 7eem,at 2eni0 ,en/2ian +ainn6a di+a7/7an 0eaai re0,4n ter-ada, ri0i74 6an diidentii7a0i 6an a7an men2adi da0ar ai ,enda,atan a/dit4r. Ada eraai a7t4r 6an er,enar/- ter-ada, ,emi+i-an 2eni0 ,en/2ian 6an a7an di+a7/7an a/dit4r< antara +ain 7eter0ediaan de+a,an 2eni0 /7ti< ia6a ,e+a70anan /nt/7 0etia, 2eni0 ,en/2ian< ee7tiita0 ,enenda+ian interna+< dan ri0i74 in-eren.
,
KETERSEDIAAN JENIS-JENIS BUKTI UNTUK PELAKSANAAN PROSEDUR AUDIT LEBIH LANJUT
Setia, 2eni0 ,r40ed/r a/dit +ei- +an2/t -an6a men6an7/t 2eni0 /7ti tertent/ (74nirma0i< d47/menta0i< dan 0eaiann6a).
Se,erti -a+-a+ 0eaai eri7/t : •
Pen/2ian rini 0a+d4 mem/t/-7an 2eni0 /7ti ,a+in an6a7 (enam 2eni0) diandin7an
•
denan 2eni0 ,en/2ian +ainn6a. "an6a ,en/2ian rini 0a+d4 6an mem/t/-7an 2eni0 /7ti ,emeri70aan i0i7 dan
• • •
74nirma0i Permintaan 7eteranan 7e,ada 7+ien di/na7an ,ada 0em/a 2eni0 ,en/2ian 47/menta0i dina7an ,ada 0etia, 2eni0 ,en/2ian< 7e/a+i ,r40ed/r ana+iti0 Pe+a70anaan/+an di+a7/7an ,ada 0etia,2eni0 ,en/2ian< 7e/a+i ,r40ed/r ana+iti0. A/dit4r i0a mener2a7an D/+an 0/at/ ,enenda+ian 0eaian aian dari ,r40ed/r meni7/ti 2e2a7 tran0a70i ata/ ,en/2ian ,enenda+ian 6an tida7 did/7/n 4+e- /7ti
•
d47/men 6an memadai. $e7a+7/+a0i di/na7an /nt/7 memeri70a 7ete+itian ,er-it/nan ,ada @a7t/ me+a7/7an ,en/2ian 0/0tanti 4+4nan tran0a70i dan 0a+d4 a7/n ,ada @a7t/ me+a7/7an ,en/2ian rini 0a+d4
BIA/A PELAKSANAAN PENGUJIAN
A,ai+a a/dit4r -ar/0 mem/t/07an ,en/2ian mana 6an a7an di,i+i- /nt/7 mem,er4+e- /7ti 6an /7/,< ia6a /nt/7 mem,er4+e- /7ti men2adi a7t4r ,entin 6an -ar/0 di,ertiman7an. A,ai+a ,r40ed/r ,en/2ian 7ita /r/t7n m/+ai dari ,r40ed/r 6an ,a+in m/ra- 0ama,i 6an ,a+in ma-a+< ma7a /r/tann6a ada+a- 0eaai eri7/t: •
Pr40ed/r Ana+iti0 mer/,a7an ,r40ed/r 6an ,a+in m/ra- 7arena mem/at ,er-it/nan
•
dan ,erandinan re+ati m/da-. Pr40ed/r Peni+aian ri0i74< terma0/7 ,r40ed/r /nt/7 mem,er4+e- ,ema-aman tentan ,enenda+ian interna+< tida7 0ema-a+ ia6a ,en/2ian +ainn6a 7arena a/dit4r da,at denan m/da- meminta 7eteranan 7e,ada 7+ien dan me+a7/7an ,enamatan 0erta
•
me+a7/7an ,r40ed/r ana+iti0. Pen/2ian ,enenda+ian 6an me+i,/ti ,ermintaan 7eteranan< ,enamatan< dan in0,e70i< ia6an6a re+ati m/ra- diandin7an denan ,en/2ian 0/0tanti. Nam/n demi7ian -
,en/2ian ,enenda+ian re+ati +ei- +ama diandin7an denan ,r40ed/r ,eni+aian ri0i74 6an di+a7/7an a/dit4r 7arena ,er+/ di+a7/7ann6a 0e2/m+a- ,en/2ian /nt/7 mem,er4+e /7ti a-@a ,enenda+ian er2a+an denan ee7ti< ter/tama i+a ,en/2ian ,enenda+ian •
ter0e/t er/,a ,ener2aan/+an. Pen/2ian 0/0tanti 4+4nan tran0a70i +ei- ma-a+ dari ,ada ,en/2ian ,enenda+ian 6an tida7 me+i,/ti ,e+a70anaan/+an 7arena ,en/2ian 0/0tanti 0erin mem/t/-7an
•
re7a+7/+a0i dan ,ene+/0/ran. Pen/2ian rini 0a+d4 -am,ir 0e+a+/ +ei- ma-a+ dari,ada ,r40ed/r a/dit +ainn6a 7arena ia6a ,e+a70anaan ,r40ed/r 0e,erti mi0a+n6a menirim 74nirma0i ,i/tan dan me+a7/7an ,er-it/nan ,er0ediaan.
H"b"&*a& A&$ara P&*"'#a& P&*&!a)#a& !a& P&*"'#a& S"bs$a&$#
Adan6a 0/at/ ,en6im,anan 6an ditem/7an da+am ,en/2ian ,enenda+ian -an6a indi7a0i tentan 7em/n7inan adan6a 7e0a+a-an ,en6a2ian 6an er,enar/- ter-ada, ni+ai r/,ia- da+am +a,4ran 7e/anan< 0edan7an 0/at ,en6im,anan 6an di2/m,ai da+am ,en/2ian 0/0tanti 4+4nan tran0a70i ata/ ,en/2ian rini 0a+d4 ada+a- 0/at/ 7e0a+a-n ,en6a2ian +a,4ran 7e/anan. Pen6im,anan da+am ,en/2ian ,enenda+ian di0e/t deia0i ,en/2ian ,enenda+ian (4ntr4+ te0t deiati4n0). Terda,at tia tin7atan dei0ien0i 6ait/: dei0ien0i
mema0/77an ,eneri70aan ata0 -ara ,er7a+ian dan ,en2/m+a-ann6a( ,en/2ian 0/0tanti 4+4nan tran0a70i) ata/ denan mem,ere0ar 0am,e+ /nt/7 74nirm0i ,i/tan /0a-a (,en/2ian 0/0tanti rini 0a+d4). Me07i,/n ,enenda+ian tida7 er2a+an 0eara ee7ti< a7t/r ma0i- i0a tida7 7e+ir/< ter/tama a,ai+a ,et/a0 ,em/at a7t/r ,en2/a+an ada+a- ,ea@ai 6an 74m,eten dan e7er2a denan te+iti. i ,i-a7 +ain a,ai+a tida7 ada 0at/,/n d47/men dan -an6a terda,at 0edi7it d47/men 6an tida7 mem/at ,ara < ma7a ,enenda+ian i0a di,andan ee7ti dan 4+e7aren6a a/dit4r da,at men/rani ,en/2ian 0/0tanti 4+4nan tran0a70i dan ,en/2ian rini 0a+d4. Nam/n demi7ian 0e2/m+a- ,en/2ian 0/0tanti er/,a ,e+a70anaan /+an dan re7a+7/+a0i m/n7in ma0i- di,er+/7an /nt/7 memeri 7e7a6aan 7e,ada a/dit4r a-@a ,et/a0 tida7 memeri7an ,ara it/ meman 0/n/-0/n/- tida7 me+a70ana7an ,r40ed/r ,enenda+ian ata/ me+a7/7ann6a teta,i denan ara 6an tida7 errmat ata/ +/,a memeri ,ara H"b"&*a& A&$ara Pros!"r A&a(#$#s D&*a& P&*"'#a& S"bs$a&$#
Se,erti -a+n6a ,en/2ian ,enenda+ian< ,r40ed/r ana+ita0 2/a -an6a mer/,a7an indi7a0i tentan 7em/n7inan 7e0a+a-an ,en6a2ian 6an mem,enar/-i ni+ai r/,ia- da+am +a4,ran 7e/anan. F+/7t/a0i tida7 ia0a da+am -//nan antara 0/at/ a7/n denan a7/n +ainn6a ata/ denan in4rma0i n4n7e/anan< i0a men2adi ,et/n2/7 menin7atn6a 7em/n7inan ter2adi 7e0a+a-an ,en6a2ian materia+ tan,a ,er+/ mem,er4+e- a/7ti +an0/n adan6a 7e0a+a-an ,en6a2ian materia+. A,ai+a ,r40ed/r ana+iti0 memeri7an in4rma0i adan6a +/7t/a0i tida7 ia0a< a/dit4r -ar/0 me+a7/7an ,en/2ian 0/0tanti 4+4nan tran0a70i ata/ ,en/2ian rini 0a+d4 /nt/7 mema0ti7an a,a7a- r/,ia- 7e0a+a-an ,en6a2ian renda-< ma7a ,en/2ian 0/0tan0i +ainn6a i0a di7/rani. Unt/7 a7/na7/n er0a+d4 7ei+ dan -an6a memi+i7i 7em/n7inan 7ei+ ter2adi 7e0a+a-an ,en6a2ian< 0e,erti 6an ia0a ter2adi ,ada a7/n ,er+rn7a,an dan a7/n ean dia6ar dim/7a< a/dit4r 0erin memata0i ,en/2iann6a -an6a ,ada ,r40ed/r ana+iti0 0/0tanti 0a2a a,ai+a a/dit4r er7e0im,/+an a-@a a7/na7/n ter0e/t di+a,4r7an 0eara @a2ar. P#(#%a& A&$ara P&*"'#a& P&*&!a(#a& Da& P&*"'#a& S"bs$a&$#
A/dit4r di-ada,7an ,ada ,i+i-an da+am memad/7an ,en/2ian ,enenda+ian dan 4en/2ian 0/0tanti. a+am ta-a, ,erenanaan a/dit4r -ar/0 mem/t/07an a,a7a- a7an meni+ai ri0i74 ,enendaian dia@a- ma70im/m. A,ai+a -a+ ini di+a7/7an< a/dit4r 0e+n2/tn6a -ar/0 me+a+/7an ,en/2ian ,enenda+ian /nt/7 mema0ti7an did/7/n ata/ tida7 did/7/nn6a tin7at ri0i74 ,enenda+ian 6an diteta,7an. A,ai+a ,en/2ian ,ene nda+ian mend/7/n ri0i74 ,eneenda+ian 1/
6an te+a- diteta,7an< ma7a renana ri0i74 dete70i da+am m4de+ ri0i74 a/dit menin7at. =amar 1&3 di a@a- ini men/n2/77an -//nan antara ,en/2ian 0/0tanti dnean ,eni+aian ri0i74 ,enenda+ian (terma0/7 ,en/2ian ,enenda+ian) ,ada eraai tin7at ee7tiita0 ,enenda+ian interna+. =AM!A$ 1&3 Ke6a7inan a/dir dari ,en/2ian 0/0tanti dan ,en/2ian ,enenda+ian ,ada eraai tin7at ee7tiita0 ,enenda+ian m4ra+. aera- er@arna -itam ,ada amar 1&3 ada+a- 7e6a7inan ma70im/m 6an di,er4+e- dari ,eni+aian ri0i74 ,enenda+ian dan ,en/2ian ,enenda+ian. Pada 0etia, titi7 di0ea+a- 7iri titi7 A< ri0i74 ,enenda+ian diteta,7an 1<& 7arena a/dit4r 0ee+/mn6a te+a- meni+ai ,enenda+ian interna+ tida7 ee7ti erda0r7an -a0i+ ,e+a70anaan ,r40ed/r ,eni+aian ri0i74. Setia, titi7 di 0ee+a- 7anan ! tida7 ada +ai ,en/ranan ri0i74 ,enenda+ian 7arena a/dit4r te+a- meni+ai ri0i74 ,enenda+ian minim/m. A,ai+a di,er-ati7an ,ada tin7at 7e6a7inan a/dit mana,/n 6an dia,ai dari ,eni+aian ri0i74 ,enenda+ian dan ,en/2ian ,enenda+ian.,ema-aman ,enenda+ian interna+ 6an di+a7/7an a/dit4r 0eaai aian dari ,r40ed/r ,eni+aian ri0i74 ,enenda+ian 4+ea/dit4r. Mi0a+7an a/dit4r meneta,7an a-@a rananan ,enenda+ian interna+ ada+a- ee7ti dan ,enenda+ian te+a- ditera,7an< a/dit4r memi+i- titi7 ,ada daera- er@arna -itam ,ada amar 1&3 6an 74n0i0ten denan ri0i74 ,enenda+ian 6an diteta,7an a/dit4r 6an did/7/n denan ,en/2ian ,enenda+ian. Mi0a7an a/dit4r er,enda,at a-@a ee7tiita0 ,enenda+ian interna+ 7+ien erada ,ada titi7 . Pen/2ian ,enenda+ian ,ada titi7 1 a7an ma-a+ /nt/7 mend/7/n tin7at ri0i74 ,enenda+ian 6an renda-. Se+an2/tn6a a/dit4r i0a menent/7an me+e+/i ,e+a70anaan ,en/2ian ,enenda+ian a-@a ,eneta,an a@a+ ri0i74 ,enend+ian ,ada titi7 tida7 did/7/n dan ,enenda+ian intera+ tida7 er2a+an denan ee7ti. Kem/dian a/dit4r merei0i ,eni+aian ri0i74 ,enenda+ian men2adi ,ada tin7at ma70im/m(titiK 3) dan 7e6a7inan a/dit a7an dia,ai dari ,en/2ian 0/0tanti. Pada titi7 +ainn6a diantara 7ed/a titi7 ter0e/t mi0a+n6a ,ada titi7 %< menermin7an 7eadaan 6an 7e6a7inan a/ditn6a di,er4+e- dari ,en/2ian ,enenda+ian 6an +ei- 7ei+ dari,ada tin7at 7e6a7inan ma70im/m 6an diermin7an 4+etiti7 1 . Seandain6a titi7 % 6an di,i+i-< 7e6a7inan
a/dit 6an di,er4+e- dari ,n/2ian
,en/2ian 0/0tanti ada+a- %. Kem/n7inan a/dit4r memi+i- 1<% ata/ 3 a7an terant/n ,ada ia6a /nt/7 me+a70ana7an 4en/2ian ,enenda+ian dan ,en/2ian 0/0tanti. 11
1. Dama) T)&o(o*# I&ormas# Pa!a P&*"'#a& A"!#$
Standar
a/ditin
memeri
,ed4man
ai
a/dit4r
6an
menea/dit
entita0
6an
menirim
Pemi+i2an 2eni0 ,en/2ian mana 6an di/n7an dan 0eera,a +/a0 -a+ it/ di+a7/7an i0a 0anat eraria0i antara a/dit 6an 0at/ dan a/dit 6an +ainn6a /nt/7 tin7at ee7tiita0 ,enenda+ian dan ri0i74 in-eren 6an ereda. !a-7an ,ada 0/at/ a/dit tertent/< aria0i i0a ter2adi antara 0i7+/0 6an 0at/ denan 0i7+/0 6an +ainn6a. Unt/7 meme,er4+e- /7ti 6an /7/, 0eaai re0,4n ata0 ri0i74 6an diidentidi7a0i me+a+/i ,r40ed/r ,eni+aian ri0i74< a/dit4r me+a7/a7an 74mina0i ,ada 7eem,at ,en/2ian a/dit +ainn6a. K4mina0i ini 0erin di0e/t 74mina0i /7ti. Se,erti ,ada tae+ 1&3 /nt/7 7eem,at 7a0/0 a/dit 6an ereda. Pada 0etia, 7a0/0 a/dit4r era0/m0i a-@a /7ti 6an /7/, te+a- di,er4+e-. TA!EL 1&3 Varia0i ,ada K4mina0i !/7ti 12
Pen/2ian Penenda+ian Pen/2ian 0/0tanti 4+4nan tran0a70i
Pr40ed/r Ana+iti0
Pen/2ian
rini Sa+d4 A/dit 1
L
S
L
S
A/dit %
M
M
L
M
A/dit 3
T
L
M
L
A/dit '
M
L
L
L
KETE$AN=AN: L> 2/m+a- ,en/2ian 6an +/a0? M 2/m+a- ,en/2ian medi/m? S> 2/m+a- ,en/2ian 0edi7it ? T> tida7 ada ,en/2ian. Ana+i0i0 A/dit 1 7+ien ada+a- ,er/0a-aan e0ar denan ,enenda+ian interna+ 6an ani- dan ri0i74 interna+ 6an renda-. O+e- 7arena it/< a/dit4r me+a7/7an ,en/2ian interna+ 6an +/a0 dan 0anat menanda+7an ,ada ,enenda+ian interna+ /nt/7 men/rani ,en/2ian 0/0tanti. Pr40ed/r ana+iti0 6an +/a0 2/a di+a7/7an /nt/7 men/rani ,en/2ian 0/0tanti +ainn6a. O+e7arena it/< ,en/2ian 0/0tanti 4+4nan tran0a70i dan ,en/2ian rini 0a+d4 i0a diminim/m7an. Ana+i0i A/dit %. Per/0-aan ini ada+a- ,er/0a-aan 6an tida7 eit/ e0ar(menena-) denan 0edi7it ri0i74 ,enenda+ian dan 0edi7it ri0i74 in-eren. A/dit4r te+a- mem/t/07an /nt/7 me+a7/7an 0e2/m+a- ,en/2ian 6an 2/m+a-n6a medi/m /nt/7 0em/a 2eni0 ,en/2ian< 7e/a+i ,r40ed/r ana+i0i0 0/0tanti 6an -ar/0 di+a7/7an 0eara +/a0. Pen/2ian 6n +ei- +/a0di,er+/7an a,ai+a ditem/7an ri0i74 in-eren tertent/. Ana+i0i0 A/dit 3. Per/0a-aan ini er/7/ran medi/m teta,i memi+i7i ,enenda+ian 7/ran ee7ti< 7ita i0a era0/m0i a-@a ,er/0-aan ini ada+a- /7an ,er/0a-aan ,/+i7tida7 di,er+/7an ,en/2ian ,enenda+ian 7arena menanda+7an ,ada ,enenda+ian interna+ ada+a- tida7 te,at a,ai+a ,enenda+ian tida7 memadai. Pr40ed/r ana+iti0 0/0tanti ia0an6a di+a7/7an /nt/7
13
men/rani ,en/2ian 0/0tanti +ainn6a 7arena ,r40ed/r ter0e/t i0a me meri7an /7ti tentan 7em/n7inan 7e0a+a-an ,en6a2ian materia+. Ana+i0i0 A/dit '. $enna a@a+ a/dit ini ada+a- meni7/ti ,ende7atan 6an di/na7an da+am a/dit %. Nam/n a/dit4r men2/m,ai deia0i ,en/2ian ,enenda+ian 6an an6a7 dan 7e0+a-an ,en6a2ian 6an 0inii7an 7eti7a a/dit4r me+a7/7an ,en/2ian 0/0tanti 4+4nan tran0a70i dan ,r40ed/r ana+iti0 0/0tanti. O+e- 7arena it/ a/dit4r mrn6im,/+7an a-@a ,enenda+ian intern+a tida7 ee7ti. Pen/2ian rini 6an +/a0 di+a7/7an /nt/7 men-i+an7an -a0i+ 6an tida7 da,at diterima dari ,en/2ian,en/2ian +ainn6a. !ia6a a/dit ini +ei- tini 7erena ,en/2ian ,enenda+ian dan ,en/2ian 0/0tanti 4+4nan tran0a70i di+a7/7an teta,i tida7 i0a di/na7an /nt/7 men/rani ,en/2ian rini 0a+d4. 1.3 PERANCANGAN PROGRAM AUDIT
Setia, 0i7+/0 tran0a70i ia0an6a diea+/a0i denan men/na7an 0/,r4ram a/dit ter0endiri. Seaai 4nt4- da+am 0i7+/0 ,en2/a+an dan ,enerimaan ,i/tan < a/dit4r i0a men/na7an : •
S/at/ ,r4ram a/dit ,en/2ian ,enenda+ian dan ,en/2ian 0/0tantie 4+4nan tran0a70i /nt/7 ,en2/a+an dan ,enerimaan 7a0
•
S/at/ ,r4ram a/dit ,r40ed/r ana+iti0 0/0tantie /nt/7 7e0e+/r/-an 0i7+/0.
•
Pr4ram a/dit ,en/2ian rini 0a+d4 /nt/7 7a0< ,i/tan /0a-a< 7er/ian ,i/tan< adanan 7er/ian ,i/tan< ,i/tan +ain+ain.
PENGUJIAN PENGENDALIAN DAN PENGUJIAN SUBSTANTIF GOLONGAN TRANSAKSI
=amar 1&' met4d4+4i /nt/7 ,erananan ,en/2ian ,enenda+ian dan ,en/2ian 0/0tantie 4+4nan tran0a70i. Pema-aman ,enenda+ian interna+
Peneta,an ri0i74 ,enenda+ian direnana7an
Penent/an +/a0 ,en/2ian ,enenda+ian 1#
Perananan ,en/2ian ,enenda+ian dan ,en/2ian 0/0tantie tran0a70i /nt/7 memen/-i t/2/an a/dit tran0a70i
Pr40ed/r A/dit U7/ran Sam,e+ Un0/rUn0/r 6an di,i+iSaat
Pros!"r A"!#$
=amar eri7/t ini merin7a0 ,ende7atan em,at ta-a,an /nt/7 meranan ,en/2ian ,enenda+ian dan ,en/2ian 0/0tantie 4+4nan tran0a70i.
Tera,7an t/2/an a/dit tran0a70i ,ada 0/at/ 4+4nan tran0a70i 4$a%a15
Identii7a0i ,enenda+ian 7/ni dan /at+a- ,eneta,an a@a+ ri0i74
Meranan ,en/2ian ,enenda+ian 4$a%a5
,enenda+ian
Pr40ed/r a/dit
4$a%a,5
U7/ran 0am,e+ Un0/r/n0/r 6an di,i+iSaat
Meranan ,en/2ian 0/0tantie tran0a70i 4$a%a5 Pr40ed/r a/dit U7/ran 0am,e+ Un0/r/n0/r 6an di,i+iPROSEDUR ANALITIS
Saat
1$
Pr40ed/r ana+iti0 6an di+a7/7an ,ada ,en/2ian 0/0tantie< mi0a+n6a da+am a/dit ata0 Gi/tan /0a-a< ia0an6a +ei- 4/0 dan +ei- menda+am dari,ada 6an ditera,7an ,ada ta-a, ,erenanaan. Pr40ed/r ana+iti0 denan men/na7an data /+anan ia0an6a a7an +ei- ee7ti da+am mendete70i 7e0a+a-an ,en6a2ian dari,ada 6an di-it/n denan men/na7an data ta-/nan< dan ,erandinan antar idan /0a-a 0e+a+/ +ei- ee7ti dari,ada ,erandinan denan men/na7an data ,er/0a-aan 0eaai 7e0e+/r/-an PENGUJIAN RINCI SALDO
Unt/7 meranan ,r40ed/r a/dit ,en/2ian rini 0a+d4< a/dit4r men/na7an 0/at/ met4d4+4i 6an diara-7an 7e t/2/an a/dit 0a+d4 0e,erti te+a- 7ita a-a0 ,ada !a '. Seaai 4nt4- a,ai+a a/dit4r a7an memeri70a ,i/tan /0a-a< ,r40ed/r a/dit 6an direnana7an -ar/0+a- /7/, memen/-i 0etia, t/2/an a/dit 0a+d4.
Identii7a0i re0i74 i0ni0 7+ien 6an er,enar/- ter-ada, ,i/tan /0a-a
Teta,7an 7e0a+a-an ,en6a2ian i0a dit4+eran0i dan re0i74 in-eren /nt/7 ,i/tan /0a-a
Teta,7an re0i74 ,enenda+ian /nt/7 0i7+/0 ,en2/a+an dan ,enerimaan ,i/tan $anan dan +a7/7an ,en/2ian ,enenda+ian dan ,en/2ian 0/0tantie 4+4nan tran0a70i /nt/7 ,en2/a+an dan ,enerimaan ,i/tan
$anan dan +a7/7an ,r40ed/r ana+iti0 /nt/7 0a+d4 ,i/tan /0a-a
$anan ,en/2ian rini 0a+d4 ,i/tan /0a-a /nt/7 memen/-i t/2/an a/dit 0a+d4 ILUSTRASI PROGRAM AUDIT
Pr40ed/r a/dit U7/ran 0am,e+ Un0/r 6an di,i+iSaat
1+
Standar a/dit men-ar/07an a/dit4r /nt/7 men/na7an ,r4ram a/dit tert/+i0. Tae+ 1&' menamar7an 0emen ,en/2ian rini 0a+d4 dari 0/at/ ,r4ram a/dit /nt/7 ,i/tan /0a-a. F4rmat 6an di/na7an men6an7/t ,r40ed/r,r40ed/r a/dit /nt/7 t/2/an a/dit 0a+d4. Per-ati7an a-@a 7ean6a7an ,r40ed/r i0a memen/-i +ei- dari 0at/ t/2/an< dan +ei- dari 0at/ ,r40ed/r a/dit di/na7an /nt/7 0etia, t/2/an. Peran7at +/na7 a/dit i0a memant/ a/dit4r da+am memi+i- ,r40ed/r a/dit 6an te,at dan men4rani0a0in6a men2adi 0/at/ ,r4ram a/dit denan mem,ertiman7an
ri0i74
in-eren
dan
ri0i74
,enenda+ian 0erta ,ertimanan
,ertimanan +ainn6a. Pr40ed/r a/dit i0a ditama- ata/ i0a 2/a di7/rani 0e0/ai denan 7e,er+/an a/dit4r. Unt/7 7ean6a7an ,r40ed/r a/dit< /7/ran 0am,e+< /n0/r 6an di,i+i-< dan 0aat 2/a i0a di/a-.
Tab( 10- Pro*ram A"!#$ P&*"'#a& R#&6# Sa(!o "&$") P#"$a&* Usa%a
8
T"'"a& A"!#$ Sa(!o U&s"r
U)"ra& Pros!"r A"!#$ P&*"'#a& R#&6# Sa(!o
7a&*
Sam( "$) S$#a Pros!"r A"!#$
1. a,at7an datar
D##(#% !ar# Po"(a
P#"$a&* Usa%a
Saa$ P&*"'# a&
s#
Te+/0/r %& Aa7
/m/r ,i/tan:
/n0/r<
te+/0/r a7/n 7e
,eri70a
ma0ter i+e< ,eri70a
t4ta+
7eenaran
-a+aman
,en2/m+a-an
dan 0em/a
da+am datar dan
0/t4ta+
& & a a o a a ! ) ( ! a a r * S & ( & b a ) ) K o 6 o 6 K
Interim
H
A7-ir
H H
& a # $ ( $ K
& a * & o ( o * * & P
s a $ a B % a s # P
s ) a s a # ( H a r # D a s # B # a ( # N
%
te+/0/r 7e /7/ e0ar ,. a,at7an ana+i0i0 adanan 7er/ian
Sem/a
Sem/a
H
H
H
ta-/n 1,
,i/tan dan ean 7er/ian ,i/tan : /2i 7ete+itian< ,eri70a 4t4ri0a0i /nt/7 ,en-a,/0an ,i/tan< dan te+/0/r 7e /7/ e0ar . a,at7an
5&
1&
74nirma0i
e0ar
+an0/n ,i/tan
'&aa7
Interim
H
H
H
H
H
A7-ir
H
H
H
H
H
/0a-a dan +a7/7an ,r40ed/r a+ternati /nt/7 6an tida7 memer 2a@aan. . $eie@ a7/n 74ntr4+ ,i/tan /0a-a /nt/7
T!
T!
ta-/n
,eri4de ini. Se+idi7i a7/n 6an er2/m+a- e0ar ata/ tida7 ia0a ata/ ,em/7/an 6an tida7 era0a+ dari 0/mer 2/rna+ 6an n4rma+. #/a 0e+idi7i 0etia, 7enai7an ata/ ,en/r/nan 6an 0inii7an da+am ,en2/a+an men2e+an a7-ir 1-
ta-/n. 2. $eie@ ,i/tan
Sem/a
Sem/a
6an te+a-
A7-ir
H
ta-/n
diadai7an ata/ didi074nt47an. 3. Se+idi7i
T!
T!
74+e7tii+ita0 0a+d4 ,i/tan. 9. $eie@ 0a+d40a+d4
A7-ir
H
ta-/n Sem/a
Sem/a
,i/tan 7e,ada
A7-ir
H
H
ta-/n
,i-a7,i-a7 ere+a0i ata/ 7e,ada 7ar6a@an< ,i/tan er0a+d4 7redit< dan ,i/tan @e0e+ 6an 2at/tem,4 0e0/da- 1 ta-/n. :. Pa0ti7an a-@a ,40ed/r ,i0a- ata0
%&
5&
tran0a70i
0ee+/
te+a- di+a7/7an dn ,en2/a+an
m
te,at ,ada tana+
dan
dan
neraa /nt/7
,enerimaa
5&
mema0ti7an
n
0e0/da-
a-@a ,en2/a+an<
7a0?
,enerimaan 7a0<
mem4
dan mem4 7redit
7redit
H
1& a7-ir ta-/n.
te+a- diatat ,ada ,eri4de 6an enar. atatan : T! > Tida7 !i0a itera,7an
1.
Pr4ram a/dit ,ada Tae+ 1&' di/at 0ete+a- mem,ertiman7an 0em/a a7t4r 6an er,enar/- ter-ada, ,en/2ian rini 0a+d4 dan dida0ar7an ri0i74
,ada 0e2/m+a-
a0/m0i
tentan
in-eren< ri0i74 ,enenda+ian< dan -a0i+ ,en/2ian ,enenda+ian< ,en/2ian 0/0tanti
4+4nan tran0a70i< dan ,r40ed/r ana+iti0 0/0tanti. Se,erti te+a- di0e/t7an di ata0< a,ai+a a0/m0ia0/m0i ter0e/t tida7 enar< ma7a renana ,r4ram a/dit ,er+/ direi0i. Seaai 4nt4-< ,r40ed/r ana+iti0 6an di+a7/7an men2e+an a/dit era7-ir i0a men/n2/77an 7e0a+a-an ,en6a2ian ,4ten0ia+ /nt/7 eera,a t/2/an a/dit 0a+d4 dan -a+ ini mem/t/-7an rei0i ,ada renana a/dit /na mem,er4+e- tama-an 5 /7ti.
HUBUNGAN ANTARA TUJUAN AUDIT TRANSAKSI DENGAN TUJUAN AUDIT SALDO DAN TUJUAN AUDIT PEN/AJIAN ; PENGUNGKAPAN
i ata0 te+a- di0e/t7an a-@a ,en/2ian a/dit 0a+d4 -ar/0 diranan /nt/7 memen/-i t/2/an a/dit 0a+d4 /nt/7 0etia, a7/n dan +/a0 ,en/2ian ini da,at di7/rani a,ai+a t/2/an a/dit tran0a70i te+a- ter,en/-i 4+e- ,en/2ian ,enenda+ian ata/ ,en/2ian 0/0tanti 4+4nan tran0a70i. Anda 2/a -ar/0 mema-ami aaimana 0etia, t/2/an a/dit tran0a70i er7aitan denan 0etia, t/2/an a/dit 0a+d4. Tae+ 1&5 eri7/t memeri amaran tentan -//nan ter0e/t dan me+/7i07an a-@a @a+a/,/n 0eandain6a 0em/a t/2/an a/dit tran0a70i ter,en/-i< a/dit4r ma0i-ar/0 me+a7/7an ,en/2ian 0/0tanti 0a+d4 /nt/7 memen/-i t/2/an a/dit 0a+d4 eri7/t: • •
Ni+ai i0a direa+i0a0i "a7 dan 7e@a2ian Tama-an ,en/2ian 0/0tanti 0a+d4 m/n7in 2/a di,er+/7an /nt/7 t/2/an a/dit 0a+d4
+ainn6a< terant/n ,ada -a0i+ ,en/2ian ,enenda+ian dan ,en/2ian 0/0tanti 4+4nan tran0a70i. !a ini mene7an7an ,ada -//nan antara ,r40ed/r a/dit /nt/7 memen/-i t/2/an a/dit tran0a70i dan t/2/an a/dit 0a+d4. A/dit4r 2/a me+a70ana7an ,r40ed/r a/dit /nt/7 menda,at 7e6a7inan tentan 7eem,at t/2/an a/dit ,en6a2ian dan ,en/n7a,an 0e,erti te+a- di/rai7an ,ada !a '. Pende7atan 6an di/na7an a/dit4r /nt/7 mem,er4+e-
ab( 10-2 H"b"&*a& a&$ara T"'"a& A"!#$ Tra&sa)s# !&*a& T"'"a& A"!#$ Sa(!o T"'"a& A"!#$
T"'"a& A"!#$
S#a$
Tra&sa)s#
Sa(!o
H"b"&*a&
P&'(asa&
2/
Keter2adian
Keeradaan ata/ Lan0/n
Terda,at -//nan +an0/n antara
Ke+en7a,an
t/2/an a/dit tran0a70i 7eter2adian denan
t/2/an
7eeradaan
a/dit
0a+d4
a,ai+a
menai77an
0a+d4
tran0a70i a7/n
er0an7/tan (0eaai mi0a+7an Ke+en7a,an
Ke+en7a,an
Kete+itian
ata/ Keeradaan Kete+itian Lan0/n
P40tin dan
Ke447an Sa+d4 Lan0/n
Perin7a0an Pen4+4nan
Pen4+4nan
Lan0/n
Saat
Pi0a- ata0
Lan0/n
Ni+ai
+an0/n
i0a Tida7 ada
direa+i0a0i
tran0a70i
6an 4nt4-<
,en2/a+an
menai77an ,i/tan /0a-a) Li-at 74mentar /nt/7
t/2/an
7eeradaan di ata0.
"an6a 0edi7it ,enenda+ian tentan ni+ai
i0a
er-//nan
direa+i0a0i denan
6an 4+4nan
tran0a70i< teta,i ,r40e0 ,emerian 4t4ri0a0i "a7
dan Tida7 ada
Ke@a2ian
7redit
mem,enar/-i
+/a0 ,en/2ian. "an6a 0edi7it ,enenda+ian interna+ tentan -a7 dan er-//nan
7e@a2ian
denan
6an
4+4nan
tran0a70i !/7ti 6an er7aitan denan t/2/an a/dit ,en6a2ian J ,en/n7a,an 0e2a+an denan ,ende7atan 6an te+a- di/rai7an ,ada a ini. A/dit4r me+a7/7an ,en/2ian ,enenda+ian dan ,r40ed/r 0/0tanti /nt/7 mem,er4+e- 7e6a7inan a-@a 0em/a t/2/an a/dit te+a- tera,ai /nt/7 in4rma0i dan 2/m+a-2/m+a- r/,ia- 6an dia7/, 4+e- ,en/n7a,an ter0e/t.
1.9 RINGKASAN TERMINOLOGI BUKTI
21
Se2/m+a- termin4+4i ata/ i0ti+a- 6an er7aitan denan /7ti te+a- di/na7an da+am eera,a a 6an +a+/. Unt/7 memant/ anda da+am rrtemeda7an dan mema-ami 0etia, i0ti+ater0e/t< Tae+ 1& di a@a- ini merin7a0 dan memeri ,en2e+a0an tentan 0e2/m+a- /7ti 7/ni. Tab( 10-3 H"b"&*a& a&$ara Is$#(a%-#s$#(a% K(#ma B")$# K"&6# Ta%aa& !a(am
T"'"a& A"!#$
Js P&*"'#a&
Pross A"!#$
K"$"sa&
Js B")"
P&*"m"(a&
$enana7an dan
Pr40ed/r ,eneta,
$anan 0/at/
an ri0i74:
Pende7atan A/dit
•
(Ta-a, I)
Pr40ed/r
•
A/dit Saat
47/menta0i ,ena2/an ,ertan6aan
/nt/7
,r40ed/r
mema-ami
ana+iti0.
i0ni0 idan •
•
B")$# Pr40ed/r
dan /0a-a
7+ien. Pr40ed/r /nt/7 mem,er4+e ,ema-aman ,enenda+ian
•
Interna+ Perenanaan ,r40ed/r ana+iti0
22
La7/7an Pen/2ian T/2/an a/dit Penenda+ian
dan•Tran0a70i
S/•Keter2adian • Ke+en7a,an 0tanti Tran0a70i • Kete+itian (Ta-a, II) • P40tin dan • Perin7a0an • Pen4+4nan • Saat Pen/2ian
Pr40ed/r
/nt/7 • Pr40ed/r a/dit mem,er4+e- ,e•U7/ran 0am,e+ • Un0/r6an ma-aman dan , di,i+in/2ian ,enenda • Saat +ian. • Pr40ed/r a/dit • U7/ran 0am,e+ • Un0/r6an Pen/2ian
47/menta0i Penamatan ? Pena2/an ,ertan6aan Pener2aan /+an $e7a+7/+a0i
di,i+i• Saat
0/0tant tran0a70i
La7/7an Pr40ed/r T/2/an a/dit Ana+iti0 dan Pe n/2ian $ini Sa+d4 (Ta-a, III)
Pr40ed/r ana+iti0
0a+d4 Keeradaan • Ke+en7a,an • Kete+itian Pen/2ian rini • Pen4+4na 0a+d4 • Pi0a- ata0 • $ini Tiein Ni+ai i0a • •
irea+i0a0i dan • "a7 Ke@a2ian
"r40ed/r a/dit Pemeri70aan • Saat i0i7 •
Pr40ed/r a/dit K4nirma0i • U7/ran 0am,e+ 47/menta0i • Un0/r6an Pena2/an di,i+i ,ertan6aan • Saat Pener2aan •
/+an Pr40ed/r ana+iti0 $e7a+7/+a0i
23
Se+e0ai7an
A/dit T/2/an
dan Terit7an La,4ran
a/dit Pr40ed/r ana+iti0
,en6a2ian dan
Pr40ed/r a/dit Pr40ed/r • Saat ana+iti0 •
A/dit ,en/n7a,an
(Ta-a, IV)
•
47/menta0i
Keter2adian dan
Pena2/an Pr40ed/r a/dit ,ertan6aan • U7/ran 0am,e+ • Un0/r6an •
-a7
J
Pen/2ian rini 7e@a2ian • Ke+en7a,an 0a+d4 dan • Kete+itian
di,i+i• Saat
,eni+aian • Pen4+4nan dan 7e2e+a0an
Ta%aa& !a(am Pross P&*a"!#$a&
Em,at ta-a,an da+am ,r40e0 ,ena/ditan ,ada 74+4m ,ertama ada+a- ara /tama aaimana a/dit di4rani0a0i
T"'"a& A"!#$
Ini ada+a- t/2/ant/2/an a/dit 6an -ar/0 dia,ai 0ee+/m a/dit4r da,at men6im,/+7an a-@a 0/at/ 4+4nan tran0a70i ata/ 0a+d4 a7/n te+a- di0a2i7an 0eara @a2ar. Ada enam t/2/an a/dit tran0a70i< de+a,an t/2/an a/dit 0a+d4< dan em,at t/2/an a/dit ,en6a2ian J ,en/n7a,an 6an 0em/a tert/an da+am Tae+ 1&. Per-ati7an a-@a 0em/a t/2/an a/dit tran0a70i ter/tama di+a70ana7an ,ada Ta-a, II< t/2/an a/dit 0a+d4 ,ada Ta-a, III< dan t/2/an a/dit ,en6a2ian J ,en/n7a,an ,ada Ta-a, IV.
Js P&*"'#a&
Lima 2eni0 ,en/2ian a/dit 0eaaimana te+a- di2e+a07an di m/7a 6an di/na7an a/dit4r /nt/7 menent/7an a,a7a- +a,4ran 7e/anan te+a- di0a2i7an 0eara @a2ar terant/m ,ada 74+4m 7e tia Tae+ 1&. Per-ati7an a-@a ,r40ed/r ana+iti0 di+a70ana7an ,ada Ta-a, III dan Ta-a, IV. #anan +/,a< ,r40ed/r ana+iti0 /nt/7 ,erenanaan -ar/0 di+a70ana7an 0eaai aian dari ,r40ed/r ,eni+aian ri0i74 ,ada Ta-a, I. Inat ,/+a a-@a ,r40ed/r ana+iti0 -ar/0 di+a7/7an ,ada ta-a, ,en6e+e0aian a/dit< 0e-ina -a+ it/ diant/m7an ,ada Ta-a, IV. M/n7in nam,a7 an2i+
2#
a-@a ,en/2ian rini 0a+d4 terant/m ,/+a ,ada Ta-a, IV. Kita a7an mema-a0 ,r40ed/r 6an di/na7an a/dit4r ,ada ta-a, ,en6e+e0aian a/dit. K"$"sa& P&*"m"(a& B")$#
Em,at 0/7ate4ri 7e,/t/0an 6an di/at a/dit4r da+am men/m,/+7an /7ti terant/m ,ada 74+4m em,at Tae+ 1&. Ke/a+i /nt/7 ,r40ed/r ana+iti0< 7eem,at 7e,/t/0an ,en/m,/+an /7ti ditera,7an ,ada 0etia, 2eni0 ,en/2ian.
Js B")$#
e+a,an 7ate4ri /7ti 6an di7/m,/+7an a/dit4r terant/m ,ada 74+4m tera7-ir Tae+ 1&.
1.: IKHTISAR PROSES AUDIT
Ada ' ta-a,an da+am ,r40e0 ,ena/ditan 6an men/n2/77an 0aat ,en/2ian ,ada 0etia, ta-a,an /nt/7 0/at/ a/dit 6an era7-ir tana+ 31 e0emer. 1. Ta-a, 1 Merenana7an dan meranan 0/at/ ,ende7atan a/dit. Peneri&aan klien dan &enyusun !eren"anaan a0al Me&aha&i bisnis dan bidang usaha klien
Menilai resiko bisnis klien Melaksanakan !rosedur analisis !endahuluan Meneta!kan &aterialitas dan &enilai resiko audit bias diteri&a dan
Me&aha&i !engendalian internal dan &enilai resiko
Mengu&!ulkan infor&asi untuk &enilai resiko Menge&bangkan strategi audit keseluruhan dan %. Ta-a, % Me+a70ana7an ,en/2ian ,enenda+ian dan ,en/2ian 0/0tantie tran0a70i.
Meren"anakan untuk &engurangi tingkat resiko !engendalian
Melaksanakan !engujian substantie Melaksanakan !engujian
2$
tida7
6a 6a
Menilai ke&ungkinan kesalahan !enyajian dala& la!oran keuangan
3. Ta-a, 3 Me+a70ana7an ,r40ed/r ana+iti0 dan ,en/2ian rini 0a+d4.
i u h a t e k i d k a d i t 2 i g g n i t
& u i d e M
h a d n e R
Melaksanakan !rosedur analitas Melaksanakan !engujian unsurunsur kun"i Melaksanakan ta&bahan !engujian rin"i saldo
'. Ta-a, ' Me+a70ana7an a/dit dan menerit7an +a,4ran a/dit.
2+
&elaksanakan !engujian ta&bahan untuk !enyajian dan !engungka!an
&engu&!ulkan bukti 4nal &enge1aluasi hasil &enerbitkan la!oran audit
ko&unikasi dengan &anaje&en dan !ihak3!ihak yang bertanggung ja0ab atas data kelola
TA"AP I ME$ENANAKAN AN ME$ANAN= SUATU PENEKATAN AUIT A/dit4r men/na7an in4rma0i 6an di,er4+e- dari ,r40ed/r ,eni+aian ri0i74 6an er-//nan denan ,enerimaan 7+ien dan ,erenan aan a@a+< mema-ami i0ni0 dan idan /0a-a 7+ien< meni+ai ri0i74 i0ni0 7+ien< dan me+a70ana7an ,r40ed/r ana+iti0 ,enda-/+/an /nt/7 meni+ai ri0i74 in-eren dan ri0i74 a/dit ia0 diterima. TA"AP II MELAKSANAKAN PEN=U#IAN PEN=ENALIAN AN PEN=U#IAN SU!STANTIF T$ANSAKSI Pada ta-a, ini a/dit4r me+a7/7an ,en/2ian ,enenda+ian dan ,en/2ian 0/0tantie tran0a70i denan t/2/an: 1. Mem,er4+e- a/dit /nt/7 mend/7/n ,enenda+ian 0,e0ii7. %. Mem,er4+e- /7ti /nt/7 mend/7/n 74re70i meneter tran0a70i. T/2/an ,ertama da,at dia,ai denan me+a70ana7an ,en/2ian ,enenda+ian dan t/2/an 7ed/a denan me+a7/7an ,en/2ian 0/0tantie tran0a70i 6an 0erin7a+i di+a7/7an 0eara erarenan /nt/7 tran0a70i 6an 0ama. A,ai+a ,enenda+ian di,andan tida7 ee7tia/dit4r menem/7an ,en6im,anan< ,en/2ian 0/0tantie da,at di,er+/a0 ,ada ta-a, IIta-a, III. TA"AP III
2,
MELAKSANAKAN P$OSEU$ ANALITIS AN PEN=U#IAN $INI SALO T/2/an ta-a, ini ada+a- /nt/7 mem,er4+e- tama-an /7ti 6an /7/, /nt/7 menent/7an a,a7a- 0a+d4 a7-ir dan ,en/n7a,an da+am +a,4ran 7e/anan te+aditeta,7an denan @a2ar. % 7ate4ri /m/m ,ada ,r40ed/r,r40ed/r ta-a, III ada+a-: 1. Pr40ed/r ana+iti0 0/0tantie 6an meni+ai 7e@a2aran men6e+/r/- dari tran0a70i dan 0a+d4. %. Pen/2ian rini 0a+d4 6ait/ ,r40ed/r 6an men/2i 7e0a+a-an ,en6a2ian m4neter da+am 0a+d4 di +a,4ran 7e/anan. Ta-a, Ta-a, I
Keiatan Merenana7an dan
Saat 31;%&13
meranan ,ende7atan a/dit. Mem/ta-ir7an ,ema-aman ,enenda+ian interna+. Mem/ta-ir7an ,r4ram a/dit. Me+a7/7an ,r40ed/r ana+iti0 Ta-a, II
,enda-/+/an. Me+a70ana7an ,en/2ian
3&9%&13
,enenda+ian dan ,en/2ian 0/0tantie tran0a70i 0e+ama 9 /+an ,ertama Ta-a, III
ta-/n 6an dia/dit K4nirma0i ,i/tan /0a-a.
311&%&13
O0era0i ,er0ediaan. Me+a7/7an ,en/2ian ,i0a-
311%%&13 Tana+ neraa
ata0. Kirim 74nirma0i +ainn6a. Me+a7/7an ,en/2ian
81%&1'
ana+iti0< men6e+e0ai7an
/7/
Pen/t/,an
,en/2ian ,enenda+ian dan ,en/2ian 0/0tantie 2-
tran0a70i< dan 0e+e0ai7an ,en/2ian rini.
Ta-a, IV
Me+a70ana7an ,r40ed/r
15%%&1'
tana+ a7-ir
,r40ed/r /nt/7 mend/7/n ,e7er2aan +a,anan t/2/an a/dit ,en6a2ian dan ,en/n7a,an< merin7a0 -a0i+< men/m,/+7an /7ti ina+< dan men6e+e0ai7an a/dit.
Menerit7an +a,4ran a/dit
%5%%&1'
Ta+e ter0e/t me+/7i07an ,r40ed/r ana+iti0 6an di+a7/7an 0ee+/m dan 0e0/da- tana+ neraa. Karena ia6a ,en6e+enaraann6a m/ra-< ,r40ed/r ana+iti0 ia0an6a di+a7/7an 7a,an ,/n 0e,an2an -a+ it/ re+ean. Idea+n6a< ,r40ed/r ana+iti0 ini di+a7/7an 0ee+/m ,en/2ian rini 0a+d4 0e-ina ia0 di/na7an /nt/7 menent/7an 0eera,a +/a0 ,en/2ian rini a7an di+a7/7an< 2/a da,at di+a7/7an 0eaai aian dari ,en/2ian rini 0a+d4 dan ,ada ta-a, ,en6e+e0aian a/dit. Ta+e ter0e/t 2/a men/n2/77an a-@a ,en/2ian rini 0a+d4 ia0an6a di+a7/7an tera7-ir. Pen/2ian 0/0tantie 6an di+a7/7an 0ee+/m tana+ neraa 7/ran memeri a0/ran0 dan ia0an6a di+a7/7an a,ai+a ,enenda+ian interna+ ee7ti.
TA"AP IV MENELESAIKAN AUIT AN MENE$!ITKAN LAPO$AN AUIT
2.
Sete+a- 3 ta-a, ter0e/t di+a7/7an< a/dit4r -ar/0 men/m,/+7an tama-an /7ti 6an er7aitan denan t/2/an ,en6a2ian dan ,en/n7a,an < merin7a0 tem/an< menerit7an +a,4ran a/dit< dan me+a7/7an 74m/ni7a0i +ainn6a.
M(a)")a& P&*"'#a& Tamba%a& "&$") P&7a'#a& !a& P&*"&*)aa&
Pr40ed/r,r40ed/r 6an di+a7/7an a/dit4r /nt/7 mend/7/n t/2/an ,en6a2ian dan ,en/n7a,an ada+a- 0er/,a denan ,r40ed/r,r40ed/r 6an di+a7/7an /nt/7 mend/7/n t/2/an a/dit tran0a70i dan t/2/an a/dit 0a+d4. Se+ama ta-a, a/dit tera7-ir< a/dit4r me+a7/7an ,r40ed/r a/dit 6an er7aitan denan /tan er06arat dan ,eri0ti@a 7em/dian. Utan er06arat ada+a- +iai+ita0 ,4ten0ia+ 6an -ar/0 di/n7a,7an da+am atatan 7a7i +a,4ran 7e/anan 7+ien. Peri0ti@a 7em/dian menermin7an 7e2adian7e2adian 6an ia0an6a ter2adi 0ete+a- tana+ neraa< teta,i 0ee+/m diterit7ann6a +a,4ran 7e/anan dan +a,4ran a/dit4r< 6an memi+i7i ,enar/ter-ada, +a,4ran 7e/anan. Pr40ed/r reie@ 0,e0ii7 diranan /nt/7 menara-7an ,er-atian a/dit4r ata0 0etia, ,eri0ti@a 7em/dian 6an mem,enar/-i +a,4ran 7e/anan.
M&*"m"()a& B")$# F#&a(
!/7ti/7ti 6an -ar/0 di7/m,/+7an a/dit4r 0eaai 7e0e+/r/-an 0e+ama ta-a, ,en6e+e0aian:
Me+a70ana7an ,r40ed/r ana+iti0 ina+. Menea+/a0i a0/m0i 4in 4nern. Minta 0/rat ,ern6ataan dari 7+ien. Memaa in4rma0i da+am +a,4ran ta-/nan /nt/7 mema0ti7an a-@a in4rma0i ter0e/t 74n0i0ten denan +a,4ran 7e/anan.
M&rb#$)a& Laora& A"!#$
#eni0 +a,4ran a/dit 6an diterit7an terant/n ,ada /7ti 6an di7/m,/+7an dan tem/an a/dit. 3/