Auditing Arens Chp 1
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Transcript of Auditing Arens Chp 1
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 1
The Demand for Audit
and Assurance Services
Chapter 1
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 2
Learning Objective 1
Menguraikan Assurance Services
Dan Membedakan Jasa Audit
Dari Other Assurance dan
Nonassurance Services ang
Disediakan !antor Akuntan "ub#ik
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 3
Assurance Services
Assurance services adalah jasa
r!"esi!nal yang #ening$at$an $ualitasin"!r#asi dala# enga#bilan $eutusan
Assurance services daat dila$u$an
!leh $ant!r a$untan ubli$ atau ara r!"esi!nal lainnya
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - %
&asa Atestasi
&asa atestasi #eliuti se#ua $egiatan di#ana$ant!r a$untan ubli$ #engeluar$an la!ran
tertulis yang #enyata$an $esi#ulan atas
$eandalan asersi tertulis yang telah dibuat dan
ditanggungja'ab iha$ lain
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - (
Assurance )er*ices !n
+n"!r#ati!n echn!l!gy
WebTrust adalah suatu enugasan untu$
#enyedia$an ja#inan bah'a 'ebsite erusahaan #e#atuhi web trust principles
dan $riteria tertentu untu$ ase$
a$ti*itas e-c!##erce
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 6
Assurance )er*ices !n
+n"!r#ati!n echn!l!gy
SysTrust adalah suatu enugasan untu$#enge*aluasi dan #enguji $eandalan
siste# seerti $ea#anan dan integritas data
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7/35©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 -
Assurance, Attestati!n, and
.!nassurance )er*ices
ASSURANCE SERVCES
Other Attestation Services
$e%g%& WebTrust, SysTrust '
Other Assurance Services
$e%g%& CPA Performance View'
Certain
Management
Consu#ting
ATTESTATION SERVICES Audits (evie)s
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Assurance, Attestati!n, and
.!nassurance )er*ices
N!NASSURANCE SERVCES
Other Management
Consu#ting
Ta*
Services
Certain
Management
Consu#ting
Accounting and
+ookkeeping
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Learning Objective ,
Mendiskusikan Mengapa
"engurangan (isiko -nformasi
Merupakan A#asan .konomi utama
ang Me#atarbe#akangi
!ebutuhan Auditing
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10/35©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 10
ebutuhan
Auditing
isi$! in"!r#asi #enunju$$an $e#ung$inan
in"!r#asi yang diguna$an sebagai dasar
enga#bilan $eutusan usaha tersebut tida$
a$urat
Auditing #e#unyai engaruh cu$u berarti
terhada risi$! in"!r#asi
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11/35©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 11
Learning Objective /
"en0ebab (isiko -nformasi
Dan Menje#askan +agaimana
ntuk Mengurangi (isiko
-nformasi
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Penyebab isi$! +n"!r#asi
1 Hubungan yg tida$ de$at antara
eneri#a dan e#beri in"!#asi
2 )i$a #e#iha$ dan #!ti" lain yang
4elatarbela$angi e#berian in"!r#asi
3 5ata yang berlebihan
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Pengurangan isi$! +n"!r#asi
1 eri"i$asi in"!r#asi !leh iha$ e#a$ai
2 Pe#a$ai #enanggung risi$! in"!r#asi
bersa#a-sa#a dengan #anaje#en
3 5ila$u$an audit atas la!ran $euangan
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Learning Objective 2
Mendefinisikan Auditing
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.ature !" Auditing
Auditing adalah r!ses engu#ulan dan
enge*aluasian bahan bu$ti tentang in"!r#asi
yang daat diu$ur #engenai suatu entitas
e$!n!#i yang dila$u$an se!rang yang
$!#eten dan indeenden untu$ daat
#enentu$an dan #ela!r$an $esesuaian
in"!r#asi di#a$sud dengan $riteria-$riteriayang telah diteta$an
Auditing seharusnya dila$u$an !leh
se!rang yang indeenden dan $!#eten
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Pengu#ulan dan Penge*aluasi
Bahan Bu$ti
Bahan bu$ti diarti$an sebagai in"!r#asi yangdiguna$an audit!r dala# #enentu$an $esesuaian
in"!r#asi yang sedang diaudit dengan $riteria
yang diteta$an
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7rang 8ang
!#eten dan +ndeenden
)e!rang audit!r harus #e#unyai $e#a#uan
#e#aha#i $riteria yang diguna$an serta #a#u
#enentu$an ju#lah bahan bu$ti yang dibutuh$anuntu$ #endu$ung $esi#ulan yang a$an
dia#bilnya
Audit!r harus #e#unyai si$a #entalindeenden, aabila tida$ #e#unyai si$a
indeenden dala# #engu#ul$an in"!r#asi
a$an tida$ berguna
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18/35©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 1
Pela!ran
aha tera$hir dala# audit adalah enyusunan la!ran audit yang
#erua$an alat enya#aian te#uan-
te#uan $eada ara e#a$ai la!ran
tersebut
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Audit Atas )urat
Pe#beritahuan Paja$
Auditor"ajak
Memeriksa
+ukti3bukti
"endukung
Surat pemberitahuan
pajak 0g diarsip
o#eh pemba0ar pajak
"eraturan pajak
dan interpretasin0a
Laporan mengenai
keke#iruan dan
pen0impangan
Orang 0ang-ndependen
-nformasi
Dgn kriteria 0g ditetapkanMengumpu#kan dan
mengeva#uasi bahan buktiMenentukan kesesuaian
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Learning Objective 4
"erbedaan Auditing
Dengan Akuntansi
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Perbedaan Auditing
5engan A$untansi
Acc"unting #erua$an r!ses encatatan,
engel!#!$an, dan engi$htisaran $ejadian-
$ejadian e$!n!#i dala# bentu$ yang teratur dan l!gis dengan tujuan #enyaji$an in"!r#asi
euangan yg dibutuh$an untu$ enga#bilan
eutusan
Auditing adalah #enentu$an aa$ah in"!r#asi
yang tercatat telah #encer#in$an dengan benar
$ejadian e$!n!#i ada eri!de a$untansi
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 22
Learning Objective 5
Menje#askan +erbagai
Jenis Audit
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 23
&enis Audit
Audit 9a!ran euangan
Audit 7erasi!nal
E"isiensi E"e$ti"itas
Audit etaatan
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 2%
Audit 9a!ran euangan
:!nt!h
+n"!r#asi
eru$ur
riteria yg
diteta$an
Bu$ti audit
tersedia
Audit tahunan atas la!ran $euangan
P Astra +nternati!nal
9a!ran $euangan P Astra
+nternati!nal
Prinsi a$untansi yang berla$u
u#u#
5!$u#en, catatan dan bahan bu$ti yg
berasal dari su#ber-su#ber dari luar
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 2(
Audit 7erasi!nal
:!nt!h
+n"!r#asi
teru$ur
riteria yg
diteta$an
Bu$ti audit
tersedia
E*aluasi u/ #engetahui aa$ah e#r!sesan gaji
$arya'an dgn $!#uter ada P ), berjalan
)ecara e"isien ; e"e$ti"
Banya$nya catatan yg dir!ses dala# 1 bulan,
biaya yg di$eluar$annya dan $esalahan-$esalahan
yang terjadi
)tandar yg diteta$an erusahaan #engenai
E"isiensi dan e"e$ti"itas dibagian enggajian
9a!ran $esalahan, catatan gaji, dan
biaya e#r!sesan gaji
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 26
Audit etaatan
:!nt!h
+n"!r#asi
teru$ur
riteria yg
5iteta$an
Bu$ti audit
tersedia
4eneta$an ju#lah ersyaratan-ersyaratan
bahan untu$ eranjangan $redit telah dienuhi
:atatan-catatan erusahaan
Persyaratan-ersyaratan inja#an
dala# erjanjian $redit
9a!ran $euangan dan erhitungan-
erhitungan !leh audit!r
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 2
Learning Objective 6
.*p#ain the strategic s0stems
approach to auditing%
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 2
)trategic )yste#s Audit
he audit!r #ust ha*e a th!r!ugh understanding
!" the entity and its en*ir!n#ent
:lient
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Learning Objective 7
Menje#askan
Jenis3jenis Auditor
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 30
&enis Audit!r
Audit!r +ntern
A$untan Publi$ erda"tar
Audit!r Paja$
Audit!r Pe#erintah
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 31
Learning Objective 8
Menje#askan "ers0aratan
ntuk Menjadi Akuntan "ub#ik
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 32
iga ersyaratan untu$
#enjadi :PA=
Persyaratan Pendidi$an
>jian .egara A$untansi
Persyaratan Pengala#an
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 33
Learning Objective 19
Describe the impact of
e3commerce on C"As%
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©2006 Prentice Hall Business Publishing, Auditing and Assurance Services 11/e, Arens/Elder/Beasley 1 - 3%
+#act !" E-c!##erce
:PAs need t! understand h!' $ey
techn!l!gies are trans"!r#ing all
asects !" business
+n"!r#ati!n echn!l!gy
Hard'are
)!"t'are :!##unicati!ns
+nternet
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.nd of Chapter 1