DIAN SURYA AYU

MALINDA KHARISTA
 ISA 500

The Objective of the

auditor is to design and
perform audit
procedures in such a
way as to enable the
auditor to obtain
sufficient appropriate
audit evidence to be
able draw reasonable
conclusions on which to
base the auditors
opinion
 To draw reasonable
What for conclusions on which to
audit base the audit opinion
evidence???

Obtain an understanding of the entity and

its environment, including its internal
control, to assess the risks of material
misstatement at the financial statement
and assertion levels
Test the operating effectiveness of
controls in preventing, or detecting and
correcting, material misstatements at
the assertion level
Detect material misstatements at the
assertion level
 All the information
used by the auditor
in arriving at the
conclusion on which
the audit opinion is
based

The accounting Other Information

records underlying that corroborates
the financial the accounting
statements records and
Invoices supports the
Contract auditors logical
Journal Entries reasoning about fair
Confirmation
and other presentation
from third
adjustment
parties
Disclosures
Internal Control
etc
Manuals
Comparable data
about
1. Assessing the risk of material
misstatement
2. Planning the collection of audit
evidence that is a response to
those risk

SPECIFIC AUDIT
OBJECTIVES
 TRANSACTION OBJECTIVES

Occurrence Transactions and events that have

been recorded have occurred and
pertain to the entity.
Completeness All transactions and events that
should have been recorded have been
recorded.
Accuracy Amounts and other data relating to
recorded transactions and events
have been recorded accurately.
Cutoff Transactions and events have been
recorded in the correct accounting
period

Classification Transactions and events have been

recorded in the proper accounts
 ACCOUNT BALANCE AUDIT OBJECTIVES

Existence Assets, liabilities, and equity interests

exist

Rights and The entity holds or controls the rights

obligations to assets and liabilities are the
obligations of the entity

Completeness All assets, liabilities and equity

interests that should have been
recorded have been recorded

Valuation and Assets, liabilities and equity interests

Allocation are included in the financial
statements at appropriate amounts
and any resulting valuation
adjustments are appropriately
recorded
 DISCLOSURE AND PRESENTATION
AUDIT OBJECTIVES
Occurrence and Disclosed matters have occurred and
rights and pertain to the entity.
obligations

Completeness All disclosures that should have been

included in the financial statements
have been included

Classification and financial information is appropriately

understandability( presented and described, and
not in text) disclosures are clearly expressed

Accuracy and Financial and other information are

valuation disclosed fairly and at appropriate
amounts
SUFFICIENCY

A27-A30
&
A31-A33
 Logic and Over
Different evidence
affected by statemen For
t
Direction of different assertion
Testing

Existence of
Under Inventory, might not
statemen be relevant in
t A27 A30 determining their
valuation

Preventing
Detecting
Correcting

Test Of
Details
bstantive Procedure & Test of Contro
Substantive
Analytical
 SOURCE,
CHARATERISTIC
& CONDITION
OF INFORMATION

RELEVANCE OF
EXTERNAL SOURCE
IS AFFECTED BY A 31- A 33
CONDITION

GENERALIZATION
OF RELIABILITY
AUDIT EVIDENCE
SUFFICIENCY

MATERIALITY

A27-A30
&
A31-A33
QUALITY
MANAGEMENTS EXPERT

An Individual Or
Organization possessing
expertise in a field other
than accounting or
auditing, whose work in
that field is used by the
 PROFESSIONAL
JUDGMENT

Timeliness of Financial reporting

balance
between benefits and Cost
 Sufficient
Appropri
ate Audit
Evidence

Inconsiste
ncy in, or Informati
Doubts on to be
over Requirement used as
reliability Audit
of Audit Evidence
Evidence

Selecting
Items for
testing
to obtain
Audit
Evidence
 AUDIT PROCEDURE

Risk Assessment Further Audit

Procedures Procedures
1. Test Of Control
Attributes Sampling
the characteristics or
attributes that indicate
performance of a control
possible deviations which
Tests of indicate in-adequate
performance
etails of transactions presence or absence of
attributes Procedures
2. Substantive by testing
Variable Sampling
to verify assertions about a financial
Tests of balances statement amount (for example, the
existence of accounts receivable), or
to make an independent estimate of
some amount (for example, the
 Evidence Gathering
Techniques

Inquiry Observation Inspection

Recalculating External Confirmation

Re-performance Analytical Procedu
 Sufficient
Appropri
ate Audit
Evidence

Inconsiste
ncy in, or Informati
Doubts on to be
over Requirement used as
reliability Audit
of Audit Evidence
Evidence

Selecting
Items for
testing
to obtain
Audit
Evidence
 Informati
on
Managem Produced
ent by Entity
Relevanc Expert
e and
Reliabilit 1. Obtaining audit
y evidence about
the completeness
and accuracy of
1. Evaluate The Competence and the information
Objectivity of that expert
2. Evaluating
2. Obtain an Understanding of whether the
the work of that expert
information is
sufficiently
3. Evaluate the appropriateness
of that experts work as audit precise and
evidence for the relevant detailed for the
assertion auditor purposes
 Sufficient
Appropri
ate Audit
Evidence

Inconsiste
ncy in, or Informati
Doubts on to be
over Requirement used as
reliability Audit
of Audit Evidence
Evidence

Selecting
Items for
testing
to obtain
Audit
Evidence
1. Selecting all items (100% Test Of Details
examination)
factors as knowledge of the
clients business,
2. Selecting Specific Items preliminary assessments of
inherent and control risks,
3. Audit Sampling and the characteristics of
0 the population being tested
53
ISA This does not constitute
Non-Statistical Sampling audit sampling because
used in tests of control where the it cannot be projected
nature and cause of errors will to the entire population
often be more important than the
statistical analysis of the mere
presence or absence (the count)
of errors
Statistical Sampling
the sample size can be determined
using either probability theory or
professional judgment, but the
items selected must be at random
to make the sample statistically
 Sufficient
Appropri
ate Audit
Evidence

Inconsiste
ncy in, or Informati
Doubts on to be
over Requirement used as
reliability Audit
of Audit Evidence
Evidence

Selecting
Items for
testing
to obtain
Audit
Evidence
Conditions:
Audit Evidence obtained from
one source is inconsistent with
that obtained from another
OR
The Auditor has doubts over the
reliability of Information to be
used as audit evidence

Modification or additions to audit

procedures are necessary to resolve
the matter and shall consider the
effect of the matter, if any on the other
aspects of the audit
KERTAS KERJA PEMERIKSAAN
 Pihak ketiga
auditor
Analisa yang dibuat oleh
Pihak klien
PENGERTIAN KERTAS KERJA
Kertas kerja pemeriksaan adalah semua
berkas-berkas yang dikumpulkan oleh
auditor dalam menjalankan
pemeriksaan, yang berasal dari
PEMERIKSAAN
KERTAS KERJA
 Berkas dari Client
Neraca saldo/trial balance
Rekonsiliasi bank /Bank Reconciliation
Analisa Umur Piutang/ Account Receivable
Aging Schedule
Rincian Persediaan / Final Inventory List
Rincian Hutang
Rincian Beban Umum dan Administrasi
Rincian Beban Penjualan
Surat Pernyataan Langganan
Berkas dari analisa yang dibuat oleh
Auditor
Berita acara Kas Opname / Cash Count Sheet
Pemahaman dan Evaluasi IC, termasuk ICQ
Analisa Penarikan Aktiva Tetap
Analisa mengenai cukup tidaknya allowance for
bad debt
Working Balanca Sheet (WBS)
Working Profit and Loss (WPL)
Top Schedule
Supporting Schedule
Konsep Laporan Audit
Management Letter
 Berkas dari Pihak Ketiga
Jawaban konfirmasi Piutang
Jawaban konfirmasi Hutang
Jawaban konfirmasi dari Bank
Jawaban konfirmasi dari penasehat
hukum perusahaan.
 5
Sebagai pegangan untuk audit tahun berikutnya.
Sebagai salah satu dasar penilaian asisten sehingga dapat dibuat evaluasi 4
mengenai kemampuan asisten sampai dengan partner, sesudah selesai
suatu penugasan.
Sebagai referensi dalam hal ada pertanyaan dari pihak pajak, bank dan 3
klien.
Sebagai bukti bahwa auditor telah melaksanakan pemeriksaan sesuai 2
dengan Standar Profesional Akuntan Publik.
1
Mendukung opini auditor mengenai kewajaran laporan keuangan.
PEMERIKSAAN
TUJUAN KERTAS KERJA
KRITERIA KERTAS KERJA PEMERIKSAAN
YANG BAIK
1 KKP harus mempunyai tujuan

2 Harus dicegah penulisan ulang KKP

3 Dalam KKP harus dijelaskan prosedur apa yang

digunakan dan harus menggunakan tick mark

4 KKP harus di INDEX

5 KKP harus diparaf oleh orang yg membuat KKP

6 Setiap Pertanyaan yang timbul harus terjawab

7 KKP harus mencantumkan : Sifat dari Perkiraan yg

diaudit, Prosedur Audit, kesimpulan mengenai
kelayakan Perkiraan yang diaudit
 Akuntan publik harus mengambil langkah-langkah yg
tepat u/ keamanan kertas kerja pemeriksaannya dan
4
menyimpan kertas kerja tersebut sesuai dgn
peraturan pemerintah yg berlaku.
Bila ada pihak lain yg ingin meminjam atau 3
mereview kertas kerja pemeriksaan harus ada
persetujuan tertulis dari client yg bersangkutan.
Kertas kerja pemeriksaan tidak dapat dianggap 2
sebagai bagian atau pengganti dari catatan
akuntansi client tersebut.
Hak auditor sebagai pemilik kertas kerja 1
pemeriksaan terikat pada batasan-batasan moral
untuk mencegah kebocoran data-data client.
KERTAS KERJA PEMERIKSAAN
KEPEMILIKAN DAN PENYIMPANAN
5 Faktor dalam Pembuatan Kertas
Kerja Pemeriksaan
Lengk
ap

Ringka
Teliti
s
KK
P

Jelas Rapi
 JENIS-JENIS KERTAS KERJA
PEMERIKSAAN
Current file Permanent file
Correspondence
(berkas
(Berkas tahun file (berkas surat
permanen): menyurat)
berjalan)
Neraca saldo Akte pendirian Berisi
Berita Acara Buku Pedoman korespondensi
Kas Opname Akuntansi dengan klien
Rekonsiliasi (Accounting berupa surat
Bank Manual) menyurat,facxi
Rincian Piutang Kontrak-kontrak mile dll.
Rincian Notulen Rapat
Persediaan
Rincian Hutang
Rincian Biaya,
dll
 SUSUNAN KERTAS KERJA
PEMERIKSAAN
1. Draft laporan audit (audit report)
2. Laporan keuangan auditing
3. Ringkasan informasi bagi reviewer
4. Program audit
5. Laporan keuangan atau lembar kerja yang
di buat oleh klien
6. Ringkasan jurnal adjustment
7. Working trial balance
8. Daftar utama
9. Daftar pendukung
 KESIMPULAN
Kertas kerja adalah catatan yang diselenggarakan
oleh auditor mengenai prosedur audit yang
ditempuhnya, pengujian yang dilakukannya, informasi
yang diperolehnya, dan simpulan yang dibuatnya
sehubungan dengan auditnya. Kertas kerja
merupakan mata rantai yang menghubungkan
catatan akuntansi klien dengan laporan audit yang
dihasilkan oleh auditor. Manfaat KKP, sebagai dasar
perencanaan audit tahun selanjutnya, sebagai dasar
untuk menentukan jenis laporan audit yang pantas,
sebagai dasar untuk supervisi audit oleh supervisor
dan partner. Hak pemilikan atas kertas kerja
sepenuhnya berada pada tangan akuntan publik,
bukan klien atau auditor. Faktor-faktor dalam
pemenuhan kertas kerja pemeriksaan adalah lengkap,
teliti, ringkas, jelas, rapi.
Thank You for Your Attention

Any Questions?