16-20 a.
( 4)
b. (4)
c.
( 2)
16-21 a.
( 2)
b. (4)
c.
( 2)
16-22 a.
( 2)
b. (1)
16-23 1. 2. 3.
Detail tie-in Detail tie-in a. Eksistensi b. Akurasi c.Nilai realisasi (dari penerimaan kas berhubungan dengan account ang lebih tua) a.Eksistensi b.Akurasi a.Eksisitensi b.Akurasi c. Nilai realisasi (dari penerimaan kas berhubungan dengan account ang lebih tua) #uto$$ &ebenaran &lasi$ikasi
4. !.
". %. '.
16-24 A AUDIT BALANCETERKAIT TUJUAN 1. akun yang aa !"u#ang yang #$%&a'uk a(a& n$%a)a 'a(* u&u% +k$($ngka!an,.
d. (2)
B EN#EA*AN ENENDA+,AN ,NENA+ P"u#ang &a'#$% "($ a%u' "%u/uk k$ k*n#%*( akun $%ka(a *($ *%ang "n$!$n$n.
2. P"u#ang aa +k$$%aaan,.
P"u#ang &a'#$% "($ a%u' "%u/uk k$ k*n#%*( akun $%ka(a *($ *%ang "n$!$n$n.
3. T%an'ak'" ")a#a# !aa !$%"*$ yang #$!a# +)u#*,.
k$"/akan !$%u'aaan a%u' &$nya#akan aa )u#* ka' !aa ak"% u(an a%u' ")a!a" $ngan anya &$%$ka& /u&(a yang "#$%"&a '$$(u& ak"% u(an " u(an "n".
C UJI RINCIAN PROSEDUR SALDO AUDIT )a#a# n$%a)a 'a(* u&u% an &$&an"ngkan #*#a( un#uk ($g$%.T%a)$ u&u& 'a&!$( %$k$n"ng a%" &a'#$% "($ k$ n$%a)a 'a(* u&u% un#uk &$n$n#ukan a!aka '$&ua "'$%#akan. )a#a# n$%a)a 'a(* u&u% an &$&an"ngkan #*#a( un#uk ($g$%.T%a)$ u&u& a%" n$%a)a 'a(* u&u% un#uk &a'#$% "($ &$n)a%" u!("ka#. S$*%ang au"#*% a%u' &$&an"ngkan '$#*%an a(a& !$%/a(anan "#a&!"(kan !aa %$k*n'"("a'" ank un#uk #angga( yang $!*'"#* &$n)a!a" ank un#uk &$n$n#ukan aa /$a ak#u yang a/a%.
4. P"u#ang "nya#akan '$$'a% n"(a" %$a("'a'" +n"(a" %$a("'a'",
. P"u#ang "nya#akan /u&(a yang $na% +aku%a'",.
6. P$%u'aaan &$&"("k" ak un#uk !"u#ang +ak an k$a/"an, +/uga !$nya/"an an !$ngungka!an,.
Au"#*% /uga "'a a"% " a'"("#a' k("$n !aa ak"% a%" k$%/a #$%ak"% #aun "n" &$na!a#kan /u&(a '$#*%an #$%ak"% yang "ua# a%" !$n$%"&aan #aun $%/a(an an a%u' &$n$n#ukan aa "n" aa(a &$&ang $!*'"# #$%ak"% #$%)a#a# '$(a&a #aun $%/a(an. k("$n a%u' &$(akukan #$ au"#*% a%u' ana("'"' #$%aa! &$n/aga "n*%&a'" a%" k*($k#""("#a' akun k*n"'" $k*n*&" 'aa# "n" !"u#ang !aa ak"% #aun an &$&!$%#"&angkan an a%u' $$knya !aa $%k*&un"ka'" $ngan k*($k#""("#a' !"u#ang !$(anggan un#uk un#uk k("$n. &$n$n#ukan k$&ungk"nan au"#*% a!a# k*($k#""("#a' akun &$&an"ngkan "n""ua(.. !$n$%"&aan ka' '$#$(a ak"% #aun k$ !$n$%"&aan ka' a%" !$%"*$ yang 'a&a #aun '$$(u&nya an &$&!$%#"&angkan !$%uaan un#uk $$knya !aa k*($k#""("#a' !"u#ang. k("$n a%u' &$n)a#a# au"#*% a%u' &$n)a#a# k(a"& un#uk a%ang '$#"a! a(a'an un#uk agangan yang %u'ak k*n"%&a'" !"u#ang yang '$'$g$%a &ungk"n &$nun/ukkan '$#$(a k(a"& "#$%"&a !$%'$("'"an an#a%a un#uk &$n/aga akun !$(anggan an k("$n. 'a(* !"u#ang '$aku%a# &ungk"n. au"#*% a%u' &$n"n/au "($ k*%$'!*n$n'" k("$n a%" !$(anggan. )*n#%*(($% a%u' k*n"%&a'" '#ana% ank &$&!$%#aankan /aa( au"#*% a%u' $%"'" yang $%"'" '$&ua !$ny$(""kan un#uk a'$# "n*%&a'" !$ngungka!an "/a&"nkan un#uk "!$%(ukan #$%&a'uk !"n/a&an a%" ($&aga !$n/a&"nan a#au "#u. !$&a#a'an (a"nnya a#a' !"u#ang. K$#"ka k*n"%&a'" !"n/a&an yang "k"%"&
5. T%an'ak'" ")a#a# !aa !$%"*$ yang #$!a# +)u#*,.
. P"u#ang $na% "k(a'""ka'"kan +k(a'""ka'",.
P"u#ang !aa n$%a)a 'a(* u&u% '$#u/u $ngan /u&(a &a'#$% "($ #$%ka"# an #*#a( $na% "#a&akan an '$#u/u $ngan uku $'a% +$#a"( #"$-"n,
K("$n a%u' &$ng"ku#" k$"/akan &$&$gang &$&uka uku un#uk &$n)a#a# '$#"a! a'"( !aa !$%"*$ $%"ku#nya yang $%(aku un#uk a%ang yang "k"%"& an !$n/ua(an ")a#a# a(a& !$%"*$ $%/a(an.
K("$n a%u' &$n/aga %$k$n"ng #$%!"'a un#uk !$n)a#a#an !"u#ang ka%$na a%" !$%u'aaan a"("a'".
k("$n a%u' kak" n$%a)a 'a(* an &$na&a"kan #*#a( un#uk k$'$"&angan a(a& uku $'a%.
*($ au"#*% &$%$ka a%u' $%"'" !$ny$(""kan un#uk '$#"a! a'$# "/a&"nkan un#uk u#ang #$%'$u#. au"#*% a%u' &$n"n/au k$&a(" ")a#a# !aa !$%"*$ $%"ku#nya un#uk &$n$n#ukan a!aka &$%$ka $%(aku un#uk a%ang yang "k"%"& an !$n/ua(an ")a#a# '$$(u& ak"% #aun. au"#*% a%u' &$(akukan #$' ana("'"' un#uk &$n$n#ukan a!aka a#au #"ak k$&a(" a(a& u(an !$%#a&a #aun $!an yang 'a&a $'a%nya $ngan yang "a(a&" !aa !$%"*$ yang 'a&a #aun '$$(u&nya. au"#*% a%u' &$n"n/au n$%a)a 'a(* !"u#ang un#uk &$n$n#ukan a!aka a#au #"ak akun a%" !$%u'aaan a"("a'" #$%&a'uk a(a& %$k$n"ng na'aa. au"#*% a%u' &$nyaa%" !$%u'aaan a"("a'" an #%an'ak'" an#a%a &$%$ka an k("$n an a%u' &$nanyakan an #"nak (an/u# un#uk &$n$n#ukan aa !"u#ang a%" a"("a'" #"ak #$%&a'uk a(a& !"u#ang na'aa %$k$n"ng. au"#*% a%u' kak" n$%a)a 'a(* !"u#ang an &$na&a"kan k$ 'a(* !$% uku $'a%.
16-2 a. T7PE O8 E9IDENCE
. T7PE O8 TEST
). an . OBJECTI9E+S,
1.
Documentation
(1) est o$ control
#ompleteness
2.
Documentation
(1) est o$ control
/ccurrence
3.
,n0uir
(4) est o$ details o$ balances
#uto$$
4.
eper$ormance
(4) est o$ details o$ balances
Detail tie-in
!.
/bseration
(1) est o$ control
osting and summariation
".
Documentation
(2) ubstantie test o$ transactions
iming
%.
Documentation
(1) est o$ control
/ccurrence
'.
Documentation
(4) est o$ details o$ balances
#uto$$
.
Analtical procedure
(3) Analtical procedure
N5A
16-26 a. PROCEDURE
TYPE OF TEST
b. BALANCE-RELATED AUDIT OBJECTIVE
1
T"#$ %& '"$a()#
E(#$"+*" a+' a**,a*/
2
T"#$ %& '"$a()#
C$%&&
3
S T %& T
C$%&&
4
T"#$ %& '"$a()#
5
S T %& T
A0,a#( 'a+ 0"b",a'aa+ +0(+ a $",a#0 +()a( ,"a)(#a#( "+",(aa+ 0a# '(",(0#a a'a)a ($a+ /a+ )"b( $a C)a##(&(*a$(%+
6
S T %& T
R($#
7
T"#$ %& '"$a()#
C%)"$"+"##
8
T"#$ %& *%+$,%)
E(#$"+*"
T"#$ %& *%+$,%)
A**,a*/
1!
S T %& T
C%)"$"+"##
11
T"#$ %& '"$a()#
D"$a() $("-(+
12
S T %& T
D"$a() $("-(+
13
T"#$ %& '"$a()#
C)a##(&(*a$(%+
16-27 a.(,(a+ a,# '(*a$a$ #"baa( "+a)a+ a'a $a+a) "+aa)a+ a$a b",)a)+/a ')9 a+a /a+ )"b( 'a). B(a#a+/a9 "+(,(a+ '(a+a "+a)a+ 0"$(0a '(0(,(0a+9 '("$9 a$a '(#aa(0a+ %)" "+a+0$ . b. J)a "+a)a+ &a0$, 'aa$ '(aba(0a+9 0"*a)( +$0 "+"+$0a+ )a '%0"+ "+(,(a+.
D%0"+ B")a+a Fa0$,.
:ISSTATE:ENT IN SALES CUTOFF
OVERSTATE:ENT OR UNDERSTATE:ENT OF AU;. 31 SALES
August sales 4326 432 4327 4328 433!
2164 216 2165 2168 2166
+%+" 1914.3! +%+" 62!.22 +%+" 29534.52
2163 2167 217! 2171 2172
49641.31 1!6.3 +%+" +%+" +%+" 49747.7! 29213.18
%<",#$a$""+$ %<",#$a$""+$
September sales 4332 4331 4333 4335 4334
N"$ +'",#$a$""+$ Adjusting entry
+'",#$a$""+$ +'",#$a$""+$
A**%+$# ,"*"(
A&*un# * 'a($ 21"' 21" 21%6 21%1 21%2
"26.22 1714.36 '!2.6" 172!6.!6 "4".!' !72'3."" Ca,a $",ba(0 +$0 "+"0a+ #a)a #a( /a+ b",a'a '( $a+a+ a'a $a+a) +",a*a 'a+ *a$a$a+ 'a)a a'($ 0",$a# 0",a '%0"+ "+(,(a+ $",a0(, /a+ '(0")a,0a+ a'a ",(%'" b",a)a+. "'(a+9 a'($%, 'aa$ "",(0#a '%0"+ "+(,(a+ #"b") 'a+ #"#'a $a+a) +",a*a +$0 "+"+$0a+ aa0a ","0a b"+a, $a+a). A)$",+a$(&9 (0a a'a *a$a$a+ aba'(9 a'a)a +$0 "+(+'a0)a+$( ",b"'aa+ a+$a,a )a &(#(0 ",#"'(aa+ 'a+ #a)'% *a$a$a+ aba'( +$0 "+"+$0a+ aa0a "+/"bab+/a a'a)a a0(, 'a,( #a)a #a( ",(%'" *$%&&. A##(0a+9 (#a)+/a9 ba>a a'a 626 +($ ba(a+ ?263 '( $a+a+ 31 A#$# +a+ *a$a$a+ ","$a) "++00a+ $%$a) 5269 'a+ "+(,(a+ 1!! +($ '(#",$a0a+ a'a ","$a) 31 A#$# /a+ ",a0a+ (+'(0a#( 0"+0(+a+ "+(,(a+ S"$"b", /a+ $")a $a+a) 31 A#$#.
'. P,%#"', b",(0$ b(a#a+/a '((+(+0a+ +$0 "+( *$%&& "+a)a+. 1. Ja'()a a'(, a'a #aa$ "+($+a+ &(#(0 a'a a,( $",a0(, 'a,( ",(%'" a0+$a+#( +$0 "+"+$0a+ )a '%0"+ "+(,(a+ +$0 "+(,(a+ $",a0(, '(ba$ a'a $a+ b",a)a+. Ca$a$ +%%, 'a)a 0",$a# 0",a. 2. S")aa a0(, $a+ 0",a )aa+a+9 "()( #a") '%0"+ "+(,(a+ "+'a)( 'a+ ","0a '(()( 'a)a ,%#"', 1. P"+(,(a+ '%0"+ '"+a+ #aa a$a '"+a+ )a /a+ )"b( 0"*() 'a,( /a+ '($"+$0a+ 'a)a ,%#"', 1 a,# '(a#00a+ 'a)a "+a)a+ #aa$ (+(. :","0a '"+a+ a+0a '%0"+ /a+ )"b( b"#a, 'a,( )a /a+ #"a,#+/a '(0")a,0a+ 'a,( "+a)a+ #aa$ (+(. 3. S")aa a0(, $a+ 0",a )aa+a+9 "()( #a") 'a,( "+a)a+ 'a,( ,+a) "+a)a+ '(*a$a$ 'a)a b"b",aa a,( $",a0(, 'a,( ",(%'" #aa$ (+(9 'a+ #a") /a+ $",*a$a$ #")aa b"b",aa a,( ",$aa a'a ",(%'" b",(0$+/a. "+a)a+ "a0 /a+ $",*a$a$ a'a ",(%'" #aa$ (+( +$0 "+(,(a+ '%0"+ $",0a($ +$0 "a#$(0a+ ba>a a#(+-a#(+ "()(0( a+0a /a+ #aa '"+a+ a$a )"b( 0"*() 'a,( #a$ 'a)a ,%#"', 1. D"(0(a+ )a9 "+a)a+ "a0 /a+ $",*a$a$ a'a ",(%'" b",(0$+/a +$0 "a#$(0a+ #"$(a "+a)a+ "()(0( '%0"+ "+(,(a+ $",0a($ )"b( ba+/a0 'a,( /a+ a'a '( ,%#"', 1. ". B",(0$ (+( a'a)a 0%+$,%) /a+ "&"0$(& 'a+ $"# $",0a($ 0%+$,%) +$0 "ba+$ "+*"a #a)a #a( *$%&&. "+(a+ T"#$ "+(a+ 1 "b(a0a+ /a+ "b$0a+ :"",(0#a b"b",aa '%0"+ +$0 "++aa+ '%0"+ "+(,(a+ '(b",( ,"+b",(+. +%%, #"b")+/a. 2 "b(a0a+ /a+ "b$0a+ Aa$( "+",b($a+ '%0"+9 "",(0#a "+",b($a+ '%0"+ "+(,(a+ +%%, '%0"+ 'a+ "+/")('(0a+. b",,$a+. 3 "b(a0a+ /a+ "b$0a+ &a0$, :"+aa$( ,"0aa+ '%0"+9 "+a)a+ ,"0aa+ '( ,$a+ /a+ #aa "",(0#a +%%, '%0"+ 'a+ #"",$( '%0"+ "+(,(a+ /a+ "+/")('(0a+. '(0")a,0a+. 4 "b(a0a+ /a+ "b$0a+ 0"+*a+ :"+aa$( 0"+*a+ '%0"+ "+(,(a+ 'a,( "+(,(a+ '%0"+9 ,"0aa+ 'a+ &a0$, "+a)a+9 'a+ >a0$ )a+#+ 'a,( "+a)a+9 'a+ "+a)a+ ","0aa+. 0"+*a+ a'a $a+a) /a+ #aa '"+a+ "+(,(a+. 5 P"++aa+ *a$a$a+ ",#"'(aa+ :"",(0#a )"ba, 0",a ,"0%+#()(a#( ","$a) 'a+ ,"0%+#()(a#( ",b"'aa+ "+($+a+ &(#(0 'a+ *a$a$a+ aba'(. a+$a,a *a$a$a+ &(#(0 'a+ aba'(.
16-28 a. "'a "+(# 0%+&(,a#( '(+a0a+ +$0 "+0%+&(,a#(0a+ ($a+ /a+ @%#($(&@ 'a+ @+"a$(&@ 0%+&(,a#(. %+&(,a#( %#($(& a'a)a #,a$ /a+ '($0a+ 0"a'a '"b($,9 "(+$a "+",(a "++00a+ )a+#+ a'a #,a$ aa0a #a)'% ,"0"+(+ '(+/a$a0a+ b"+a, a$a #a)a9 'a+ (0a #a)a9 '"+a+ aa )a. %+&(,a#( +"a$(& "(+$a $a+aa+ 'a,( '"b($, a+/a 0"$(0a '"b($, $('a0 #"$ '"+a+ )a /a+ '(+/a$a0a+. "$(0a "$#0a+ "+(# 0%+&(,a#( +$0 "++a0a+9 a'($%, a,# "",$(ba+0a+ ,(#(0% "+"+'a)(a+ /a+ '(+()a( 'a)a #(0)# "+a)a+ 'a+ 0%)"0#(9 a0"- 'a,( b+a+ %)a#(9 b(a/a a+&aa$9 'a+ (+&%,a#( $"+$a+ 0"b",a'aa+ ,"0"+(+. 0%+&(,a#( %#($(& )"b( a+'a) $"$a( )"b( aa) 'a,(a'a 0%+&(,a#( +"a$(&. 0%+&(,a#( %#($(& a,# '(+a0a+ b()a %)a#( $",'(,( 'a,( #")a 0"*() a**%+$ b"#a,9 'a+ 0"$(0a '('a a'a 0%+'(#( #"+0"$a a$a 0"$('a0a0,a$a+. "$(0a 0%+&(,a#( +"a$(& '(+a0a+9 a'($%, $")a b(a#a+/a '(+()a( "+"+'a)(a+ ,(#(0% '( ba>a a0#( 'a+ "+( "+"+'a)(a+ (+$",+a) +$0 "&"0$(<($a#. 0%+&(,a#( +"a$(& /a+ #",(+ '(+a0a+ #aa$ ($a+ $",'(,( 'a,( #")a b"#a, a**%+$ 0"*() ($a+ 'a,( a#/a,a0a$ . b. "$(0a "+"a ")a+a+ "",(0#a ",(+$aa+9 '($"0a+ a'a ",b"'aa+ "+'aa$9 'a+ 0a,"+a ($ $('a0 "+a>ab. B"b",aa ")a+a+ #(b0 $('a0 a0a+ "+ab() >a0$ +$0 "",(0#a ",(+$aa+ 0%+&(,a#( 'a+ $('a0 a0a+ ","#%+9 a0a "+"*a)(a+ ")a# +0(+ a'a $a+a '()a%,0a+ 0" CPA. Da)a 0a## "+(a+ a$a "+")aa+9 ")a0 +0(+ b(#a "+*"a "+"*a)(a+ 'a,( /a+ '()a%,0a+ 'a+ "+*"a #,a$ /a+ '($0a+ 0"a'a ")a+a+ $('a0 a'a 'a,( /a+ 0"ba)( 'a,( 0a+$%, %# #"baa( $('a0 $",0(,(. %+&(,a#( 0"ba)( #"baa( $",0(,( %)" 0a+$%, %# a0a+ "b$0a+ $(+'a0a+ /a+ $"a$ +$0 "+'aa$0a+ a)aa$ ba(0. T(+'a0 )a+$ /a+ '(",)0a+ 0"$(0a ")a+a+ $('a0 "ba)a# 0a,"+a CPA $")a "()( ,$" 0%+&(,a#( %#($(& ($a+ $",$"+$9 'a+ )a+0a /a+ a)(+ )%(# +$0 "+(0$( ",$aa a'a)a +$0 a() ",(+$aa+ 0"'a. '. "$(0a $('a0 a'a ,"#%+ /a+ '($",(a '"+a+ ",(+$aa+ 0"'a +$0 0%+&(,a#( %#($(&9 a'($%, a,# "++a0a+ ,%#"', a)$",+a$(&. I+( b(a#a+/a ")($( "",(0#aa+ "+(,(a+ a+ ")a+a+ 'a+ "+",(aa+ 0a# /a+ b",b+a+. a) (+( #",(+ *"0 #"'",a+a 'a+ "&"0$(& '( a+a "+",(aa+ 0a# /a+ '($",(a #"$")a $a+a) +",a*a. %,"#%+'"+#( 'a)a &()" 0)("+ a a0a+ 0a'a+-0a'a+ "+a>a,0a+ b0$( /a+ "a#0a+. A'($%, a a,# "",(0#a "+(,(a+ '%0"+9 &a0$, "+a)a+9 0%+$,a09 a$a '%0"+ )a(++/a +$0 "+'0+ ba>a $'a+ ($ b"+a,. Da)a 0a## /a+ $('a0 b(a#a9 CPA a,# "+(,(0a+ ",(+$aa+ 0"$(a 'a+ +0(+ "ba$ a+()a+ $")"%+ 'a)a a/a +$0 "+'aa$0a+ ba)a#a+
)a+#+ 'a,( ")a+a+. BPA +0(+ ",a#a ",)9 '( a+a )a /a+ #(+(&(0a+ /a+ $",)(ba$ 'a+ 0"a'aa+ /a+ $('a0 ")a#9 +$0 "+/")('(0( 0"b",a'aa+ 'a+ a$a #$a$# 0"a+a+ 'a,( ")a+a+. 16-2 Ta+ /a+b",a0(, 1231!7 1231!6
1231!5
58.1 35.1 6.8 1!!.!!
58.6 35.5 5. 1!!.!!
6!.6 36.7 2.7 1!!.!!
b. I+*,"a#" (+ Sa)"# %" %&&(*" T,a'" #%> I+$",+"$-ba#"' T%$a) Sa)"#
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2.! 1.8 .!
1. 1.8 .!
2.2 1.8 .!
66.! 64.5 54.5 65.1
11.! .6 2.2 1!.2
D"#*,($(%+ %& A+a)/$(*a) P,%*"'," a. Sa)"# :(= %" %&&(*" T,a'" #%> I+$",+"$-ba#"' T%$a) Sa)"#
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&. A<",a" Da/# (+ R"*"( I+$",+"$-ba#"' T%$a) Sa)"# Ca$a$a+= "+a##(0a+ #"a "+a)a+ a'a)a "+a)a+ 0,"'($ 'a+ /a+ b",a0(, ($a+ #"b"#a, ($a+ ,a$a-,a$a +$0 $a+
5.! 4.6 2!.7 5.8
65.! 63.5 55.! 63.8
67.! 65.! 54.! 65.5
. .6 2.2 .3
1!.1 .3 2.5 .4
36.! 'a/# 35.! 'a/# 8.! 'a/# 33.8 'a/#
37.! 'a/# 34.! 'a/# .! 'a/# 34.3 'a/#
+a +a +a
4!.! 'a/# 35.! 'a/# 8.! 'a/# 37.3 'a/#
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15-2 a.
(4)
b. (3)
c.
(3)
15-26 a.
(4)
b. (2)
c.
(2)
