manajemen berdasarkan aktivitas (Activity Based Manajemen)Full description
Deskripsi lengkap
Test transaksi (Tes (Testt Of Re Reco cord rder er Transa ansacction tion)) Pengertian bukti audit (AUDIT EVIDENCE) Bukti audit an mendukun la oran keuan an terdiri dari data akuntansi dan semua informasi penguat yang tersedia bagi auditor. Jurnal, buku besar, dan buku pembantu, buku pedoman akuntansi, perhitungan dan laporan keuangan. Laporan keuangan ini saja tidak cukup harus ada bukti penguat lainnya:
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Bukti audit penguat Bukti audit penguat meliputi: segala dokumen seperti Cek, faktur fakt ur,, surat su rat kontrak, kontrak , notulen rapat, konfirmasi dan pernyataan tertulis dari pihak yang mengetahui, informasi yang diperoleh auditor melalui pengajuan pertanyaan, pengamatan, pengamatan, inspeksi, dan pemeriksaa pemeriksaan n phisik, serta informasi lain yang dikembangkan oleh atau
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Compliance Compliance Test Test And Substant Substantive ive Test Test Compliance test (test ketaatan) atau test of recorded of transaction adalah: Test terhadap bukti-bukti pembukuan yang untuk mengetahui apakah setiap transaksi yang terjadi sudah diproses dan dicatat sesuai
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Compliance test biasa dilakukan atas transaksi JENIS TRANSAKSI
JENIS COMPLIANCE TEST
SEMPEL YANG DIGUNAKAN
Penjualan
Sales test
Faktur penjualan
Penerimaan kas
Cash receipts test
Kwitansi
Pengeluaran kas
Cash disbursements test
Nomor cek/giro
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Hal yang harus diperhatikan auditor saat melaksanakan Compliance Test: Test: a) Kele Keleng ngka kapa pan n bukt buktii pend penduk ukun ung g (supporting documents) b) Kebena Kebenara ran n perh perhit itung ungan an math mathem emati atiss ( footing, footing, cross ootin extension c) Otor Otoris isas asii dari dari pej pejaba abatt perus perusaha ahaan an yang yang berwenang
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Substantive test adalah: Test terhadap kewajaran ke wajaran saldo-saldo perkiraan laporan keuangan (Neraca dan laporan Rugi-laba) Prosedur yang dilakukan dalam Substantive test: . b. Opse Opserp rpas asii ata atass stoc stock k opna opname me Konfi Konfi
i piu piuta ta
ta
dan dan bank bank
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Cara pemilihan sample Menurut PSA No. 26;
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Random/Judgement sampling: Pemilihan Pemilihan sample sample dilakukan dilakukan secara secara random random dengan dengan menggunakan judgement atau pendapat si akuntansi publik.
