1. Prosedur Audit
"M&rekan " Margaret "
" "& Rekan "
" " Kantor "
" "Akuntan "
" "Publik "
"No."Prosedur Audit "Dikerjakan Oleh "
" " "Indeks "Paraf "
" "SEWA DIBAYAR DI MUKA " " "
"1. "Minta daftar-daftar sewa dibayar di muka dan "- " "
" "cocokkan dengan saldo menurut buku besar. " " "
"2. "Periksa surat kontrak sewa (rent agreement) " " "
" "untuk perjanjian baru, sedangkan untuk " " "
" "perjanjian lama lihat ke kertas kerja tahun " " "
" "sebelumnya. " " "
"3. "Periksa kebenaran perhitungan sewa dibayar di "G " "
" "muka untuk tahun berjalan dengan memperhatikan " " "
" "periode berlakunya masa sewa tersebut (lakukan " " "
" "rekonsiliasi dengan biaya sewa di pos laba " " "
" "rugi). " " "
"4. "Periksa bukti pembayaran atas penambahan sewa "- " "
" "dibayar di muka dan pastikan bahwa penambahan " " "
" "tersebut disetujui oleh pejabat yang berwenang)." " "
"5. "Pisahkan antara biaya kontrak jangka pendek "- " "
" "dengan jangka panjang. " " "
"6. "Untuk kontrak sewa jangka panjang lakukan "- " "
" "konfirmasi atas jumlah yang masih berlaku. " " "
"7. "Yakinkan bahwa peraturan perpajakan yang berlaku" " "
" "untuk biaya sewa telah ditaati. " " "
"9. "Dapatkan konfirmasi untuk persediaan di luar "- " "
" "kompleks perusahaan; pastikan juga apakah ada " " "
" "bagian dari perusahaan yang dijaminkan. " " "
"10."Pelajari kecukupan pertanggungan asuransi. "- " "
"11."Yakinkan bahwa perusahaan telah mengadakan "- " "
" "penyisihan yang cukup untuk barang-barang yang " " "
" "penjualannya lambat, usang, atau sisa (scrap). " " "
"12."Pelajari semua perjanjian pinjaman dengan "- " "
" "kreditor. Perhatikan apakah ada persediaan yang " " "
" "dijadikan jaminan dalam rangka mendapatkan " " "
" "pinjaman dari kreditor. " " "
" " " " "
" "ASURANSI DIBAYAR DI MUKA " " "
"1. "Minta daftar asuransi yang dibayar di muka, dan " " "
" "cocokkan dengan saldo buku besar. " " "
"2. "Periksa polis asuransi dan bukti pembayaran " " "
" "premi asuransi, bila polis tersebut disimpan " " "
" "oleh bank, lakukan konfirmasi kepada bank yang " " "
" "bersangkutan. " " "
"3. "Periksa kebenaran perhitungan asuransi premi "G1 " "
" "asuransi yang dibayar di muka dan biaya asuransi" " "
" "untuk tahun berjalan dengan memperhatikan " " "
" "berlakunya polis asuransi tersebut. " " "
"4. "Pisahkan antara biaya yang mempunyai masa "- " "
" "manfaat jangka pendek dengan yang jangka " " "
" "panjang. " " "
"5. "Perhatikan kecukupan jumlah asuransi atas segala"- " "
" "macam kerugian yang timbul. Hal ini harus dengan" " "
" "dihubungkan dengan pemeriksaan atas persediaan " " "
" "dan aset tetap. Bila pertanggungan asuransi " " "
" "tersebut tidak mencukupi, masukkan poin ini " " "
" "sebagai salah satu Management Letter Point. " " "
" " " " "
" "PAJAK DI BAYAR DI MUKA " " "
"1. "Minta daftar rincian pajak dibayar di muka yang " " "
" "meliputi jenis pajak PPh Pasal 22, PPh Pasal 23," " "
" "dan PPh Pasal 25. " " "
"2. "Periksa bukti pemotongan dan bukti Surat Setoran" " "
" "Pajak (SSP), serta tanggal penyetoran dan " " "
" "pelaporannya. " " "
"3. "Cocokkan atas bukti pemotongan dan bukti surat "- " "
" "setoran pajak dengan saldo di buku besar serta " " "
" "lakukan vouching. " " "
"4. "Lakukan rekonsiliasi antara total obyek dengan "- " "
" "tarif pajaknya (misalnya, uang muka pajak PPh " " "
" "Pasal 23 = total pendapatan sewa tahun berjalan " " "
" "x tarif pajaknya). " " "
" " " " "
" "PPN MASUKAN " " "
"1. "Minta daftar Pajak Pertambahan Nilai Masukan "- " "
" "yang meliputi informasi tanggal FP, NPWP, NPPKP," " "
" "DPP, dan besarnya PPN yang dipungut. " " "
"2. "Yakinkan bahwa semua pajak masukan telah "- " "
" "didukung dengan bukti pajak, yang semuanya " " "
" "merupakan pajak masukan yang dapat dikreditkan " " "
" "sesuai dengan peraturan perpajakan. " " "
"3. "Pastikan bahwa pajak masukan tersebut telah "- " "
" "dilaporkan/dikreditkan secara teratur dalam SPT " " "
" "Masa, dan dikompensasikan dengan pajak keluaran." " "
" "Apabila pajak keluaran lebih besar dari pajak "- " "
" "masukan, pastikan bahwa kekurangan pembayaran " " "
" "tersebut telah dilunasi sesuai batas waktunya. " " "
"4. "Apabila ada perbedaan saldo bersih (pajak "- " "
" "masukan dikurangi pajak keluaran) antara buku " " "
" "besar dengan SPT Masa, pelajarilah " " "
" "–sebab-sebabnya (terutama untuk saldo per " " "
" "tanggal neraca). " " "
"5. "Pelajari semua surat korespondensi dengan kantor"- " "
" "pajak, terutama untuk permohonan restitusi " " "
" "karena kelebihan pembayaran pajak masukan. " " "
" "Pastikan apakah semua permohonan tersebut " " "
" "disetujui, dan bila ada faktur pajak yang tidak " " "
" "disetujui oleh kantor pajak, pelajari " " "
" "sebab-sebabnya. " " "
" " " " "
"Klien "Dibuat "Diperiksa "Indeks "
"PT ETSA "oleh: "oleh: "- "
"Skedul: "Tanggal: "Tanggal: "Periode: "
"Siklus Perolehan dan Pembayaran " " "31/12/2007 "
"Beban di bayar di muka " " " "
1. Kertas Kerja Pemeriksaan untuk pengujian ketaatan dan kewajaran saldo
"M&rekan " Margaret "
" "& Rekan "
" " Kantor "
" "Akuntan "
" "Publik "
"Keterangan "Ref. KK "Per Klien "PARE "Per Audit "Per Audit " "
" " "31/12/2007 " "31/12/2007 "31/12/2006 " "
"Sewa di bayar di muka " " " " (5) " " - "
" " "30.000.000 " "7.500.000 "22.500.000 " "
"Pajak dibayar di muka " "- " (2) "(2) 7.125.000"- " - "
" " " "7.125.000 " " " "
"Perlengkapan kantor " " " " - " "11.250.000 "
" " "8.876.250 " " "8.876.250 " "
" " " " " " " "
" " " " " " "11.250.000 "
" " "43.376.250 " "12.000.000 "29.002.500 " "
" " "^ " "^ "^ "^ "
" " " " " "ke A2 " "
" " " " " " " "
" " " " " " " "
" " " " " " " "
" " " " " "
"Skedul: "Tanggal: "Tanggal: " "Periode: "
"Beban dibayar di muka " " " "31/12/2007 "
"M&rekan " Margaret "
" "& Rekan "
" " Kantor "
" "Akuntan "
" "Publik "
"Catatan pemeriksaan: "
"Asuransi Di bayar di muka "
"Kami mendapatkan informasi bahwa perusahaan mengasuransikan aset tetapnya pada PT Asuransi, jangka waktu 12 bulan"
"yang dimulai pada tanggal 1 Januari 2007 dengan rincian sebagai berikut : "
" "
"Premi yang dibayar "
" "
"Bangunan "
"Rp 1.500.000 "
" "
"Peralatan kantor "
"Rp 750.000 "
" "
"Kendaraan beromotor "
"Rp 2.250.000 "
" "
"Total "
"Rp 4.500.000 "
" "
" "
"Kami telah melakukan pemeriksaan terhadap perhitungan pembebanan dari asuransi dibayar di muka. Berdasarkan hasil"
"pemeriksaan ditemukan bahwa perusahaan belum melakukan pembebanan terhadap beban asuransi tahun 2007 "
"(4) "
"Beban Asuransi "
"4.500.000 "
" "
" "
" "
" "
"Asuransi dibayar di muka "
" "
"4.500.000 "
" "
" "
"Sewa di bayar di muka "
"Kami telah melakukan pemeriksaan terhadap perhitungan pembebanan sewa dibayar di muka. Berdasarkan hasil "
"pemeriksaan ditemukan bahwa perusahaan belum melakukan pembebanan atas sewa tahun 2007 dan terdapat PPh pasal 4 "
"ayat 2 yang belum dipotong oleh klien atas sewa ruko kepada PT Land. Setelah dikonfirmasi kepada PT Land, pihak "
"yang bersangkutan akan mengembalikan kelebihan pembayarannya sebesar PPh tersebut dengan memperhitungkan pada "
"bulan berikutnya (Januari 2008). "
" "
"a. "
"Pembebanan beban sewa tahun 2007 (selama 3 bulan dari tanggal 1/10/07 s.d. 31/12/07) adalah 3/12 x Rp 30.000.000 "
"= Rp 7.500.000. "
" "
" "
"(5) Beban sewa "
"7.500.000 "
" "
" "
" "
" "
" "
"Sewa dibayar dimuka "
" "
"7.500.000 "
" "
" "
" "
" "
" "
" "
" "
" "
" "
" "
" "
" "
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" "
" "
" "
" "
" "
" "
" "
" "
" "
" "
"b. "
"PPh pasal 4 ayat 2 yang belum dipotong di 2007, akan tetapi PT Land akan mengembalikan pada bulan berikutnya "
"kelebihan pembayaran sewa tsb sebesar PPh Pasal 4 ayat (2) sebesar 10% x Rp 30.000.000. "
" "
" "
" "
" "
" "
" "
" "
" "
" "
" "
" "
" "
"(6) Piutang lain-lain "
"3.000.000 "
" "
" "
" "
" "
" "
"Hutang PPh Pasal 4 ayat 2 "
" "
"3.000.000 "
" "
" "
" "
"Pajak di bayar di muka "
"Kami telah melakukan pemeriksaan terhadap bukti pembayaran PPh pasal 25 dibayar di muka dari pihak ketiga "
"Jurnal no (2) lihat skedul F "
" "
"Kesimpulan pemeriksaan : "
"Menurut pendapat kami, saldo Beban Di bauar di muka dan perlengkapan kantor telah disajikan secara wajar dan "
"sesuai dengan Standar Akuntansi Keuangan yang berlaku umum. "
" "
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"Klien: "Dibuat oleh: "Diperiksa oleh: "Indeks: "
"PT ETSA " " "G "
"Skedul: "Tanggal: "Tanggal: "Periode: "
"Beban Di bayar di muka dan " " "31/12/2007 "
"perlengkapan kantor " " " "
"M&rekan " Margaret "
" "& Rekan "
" " Kantor "
" "Akuntan "
" "Publik "
"Keterangan "Ref.K"Nilai Polis"Premi yang "Periode "Nomor Polis "Beban Asuransi"
" "K " "dibayar " " " "
" " " "(Rp) " " " "
"Peralatan Kantor " " " " "3.576 " "
" " "- "750.000 "1/1/07-31/12/0" "750.000 "
" " " " "7 " " "
"Kendaraan Bermotor " " " " "3.764 " "
" " "450.000.000"2.250.000 "1/1/07-31/12/0" "2.250.000 "
" " " " "7 " " "
" " " " " " " "
" " " " " " " "
" " " "4.500.000 " " "4.500.000 "
" " " "^ " " "^ "
" " " " " " " "
" ^ = footing " " " " " " "
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"Klien " " " "Dibuat oleh : "Diperiksa "Indeks G1 "
"PT ETSA " " " " "oleh : " "
"Skedul : " " "Tanggal : "Tanggal : "Periode : "
"Asuransi dibayar di muka " " " " "31/12/2007 "
"M&rekan " Margaret "
" "& Rekan "
" " Kantor "
" "Akuntan "
" "Publik "
"Keterangan "Ref. KK "Per Audit "Per Klien "PARE "Per Audit " "
" " "31/12/2006 "31/12/2007 " "31/12/2007 " "
"Aset Lancar " " " " " " "
"Kas dan Setara Kas " "730.418.025 "701.881.163 " " "701.881.163 "
"Piutang Usaha " "1.274.688.447 "1.348.087.87" " "1.348.087.875 "
" " " "5 " " " "
"Piutang Lain-Lain "G "35.389.443 "22.410.000 "3.000.000 " "25.410.000 "
"Persediaan " "1.704.000.000 "1.773.075.00" " "1.773.075.000 "
" " " "0 " " " "
"Beban dibayar di muka "G "- "34.500.000 " "12.000.000 "22.500.000 "
"Perlengkapan " "11.250.000 "8.876.250 " " "8.876.250 "
"Total Aset lancar " "3.755.745.915 "3.888.830.28" "9.000.000 "3.879.830.288 "
" " " "8 " " " "
" " "^ "^ " " "^ "
"Investasi " "386.250.000 "515.625.000 " " "515.625.000 "
"Aset Tetap " " " " " " "
"Harga Perolehan " "2.599.500.000 "2.628.000.00" " "2.628.000.000 "
" " " "0 " " " "
"Akumulasi Penyusutan " "272.999.850 "400.387.950 " " "400.387.950 "
"Nilai Buku " "2.326.500.150 "2.227.612.05" " "2.227.612.050 "
" " " "0 " " " "
" " "^ "^ " " "^ "
"TOTAL ASET " "6.468.496.065 "6.632.067.33" "9.000.000 "6.623.067.338 "
" " " "8 " " " "
" " "^ " " " " "
"Klien "Dibuat oleh:"Diperiksa "Indeks "
"PT ETSA " "oleh: "A2.1 "
"Skedul "Tanggal: "Tanggal: "Periode: "
"Kertas Kerja Neraca " " "31/12/2007 "
"M&rekan " Margaret "
" "& Rekan "
" " Kantor "
" "Akuntan "
" "Publik "
"Keterangan "Ref. KK "Per Audit "Per Klien "PARE "Per Audit" "
" " "31/12/2006 "31/12/2007 " "31/12/200" "
" " " " " "7 " "
"Kewajiban Jangka Pendek " " " " " " "
"Utang Usaha " "631.888.509 "431.250.000 " " "431.250.000 "
"Utang Lain-Lain " "144.931.085 "168.750.000 " " "168.750.000 "
"Utang Pajak "G "57.530.921 "50.490.600 " "3.000.000"53.490.600 "
"Beban yang masih harus dibayar " "139.500.000 "136.500.000 " " "136.500.000 "
"Utang Jangka panjang yang jatuh tempo " " " " " " "
"dalam waktu 1 " " " " " " "
"Utang Sewa Guna Usaha-jangka pendek " "- " " " " "
"TOTAL KEWAJIBAN JANGKA PENDEK " "973.850.515 "786.990.600 " " "789.990.600 "
"KEWAJIBAN JANGKA PANJANG " " " " " " "
"Kewajiban Pajak Tangguhan " "5.544.294 "8.508.489 " " "8.508.489 "
"Utang Sewa Guna Usaha-jangka panjang " "- " " " " "
"TOTAL KEWAJIBAN JANGKA PANJANG " "5.544.294 "8.508.489 " " "8.508.489 "
"EKUITAS PEMEGANG SAHAM " " " " " " "
"Modal Saham - Rp10.000 per LEMBAR " "1.500.000.00"1.500.000.00" " "1.500.000.000"
" " "0 "0 " " " "
"Saldo Laba "A3.2 "3.989.101.25"4.336.568.24"12.000.000" "4.324.568.249"
" " "6 "9 " " " "
"TOTAL EKUITAS " "5.489.101.25"5.836.568.24" " "5.824.568.249"
" " "6 "9 " " " "
"TOTAL KEWAJIBAN DAN EKUITAS " "6.468.496.06"6.632.067.33"9.000.000 " "6.623.067.338"
" " "5 "8 " " " "
"Klien "Dibuat oleh:"Diperiksa "Indeks "
"PT ETSA " "oleh: "A2.2 "
"Skedul "Tanggal: "Tanggal: "Periode: "
"Kertas Kerja Neraca " " "31/12/2007 "
"M&rekan " Margaret "
" "& Rekan "
" " Kantor "
" "Akuntan "
" "Publik "
"Keterangan "Ref.KK"Per Audit "Per Klien "PARE "Per Audit " "
" " "31/12/2006 "31/12/2007 " "31/12/2007" "
"Beban Penjualan "F "6.865.914.293"6.943.046.00" " "6.943.046.000 "
" " " "0 " " " "
"Laba Kotor " "1.716.482.482"1.287.242.50" " "1.287.242.500 "
" " " "0 " " " "
" " "^ " " " " "
"Beban Usaha "G "739.323.180 "862.513.950 "12.000.000 " "874.513.950 "
"Laba Usaha " "977.159.302 "424.728.550 "12.000.000 " "412.728.550 "
" " "^ " " " " "
"Pendapatan dan Beban " "- " " " " "
"Lain-Lain " " " " " " "
"Laba/Rugi Valuta Asing " "1.950.900 "- " " "- "
" " " " " " " "
"Pendapatan Bunga " "(12.981.750) "(43.995.538)" " "(43.995.538) "
"Beban Bunga " "2.796.000 " " " " "
"Beban (Pendapatan) Lain2 Net " "(8.234.850) "(43.995.538)" " "(43.995.538) "
" " "^ " " " " "
"Laba Sebelum Pajak " "985.394.152 "468.724.088 " " "456.724.088 "
" " "^ " " " " "
"Beban Pajak Tahun Berjalan " "273.059.300 "118.292.900 " " "118.292.900 "
"Beban Pajak Tangguhan " "3.684.375 "2.964.195 " " "2.964.195 "
" " "276.743.675 "121.257.095 " " "121.257.095 "
" " " " " " " "
"LABA BERSIH " "708.650.477 "347.466.993 "12.000.000 " "335.466.993 "
" " "^ " " " " "
"Klien "Dibuat oleh: "Diperiksa oleh:"Indeks "
"PT ETSA " " "A3.1 "
"Skedul "Tanggal: "Tanggal: "Periode: "
"Kertas Kerja Laba Rugi " " "31/12/2007 "
"M&rekan " Margaret "
" "& Rekan "
" " Kantor "
" "Akuntan "
" "Publik "
"Keterangan "Ref.KK"Per Audit "Per Klien "PARE "Per Audit " "
" " "31/12/2006 "31/12/2007 " "31/12/2007" "
" " " " " " " "
"LABA BERSIH TAHUN BERJALAN "A.3.1 "708.650.477 "347.466.993 "12.000.000 " "335.466.993 "
" " " " " " " "
"SALDO AKHIR TAHUN " "3.989.101.256"4.336.568.24"12.000.000 " "4.324.568.249 "
" " " "9 " " " "
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"Klien "Dibuat oleh: "Diperiksa oleh:"Indeks "
" " " " "
"PT ETSA " " "A3.2 "
"Skedul "Tanggal: "Tanggal: "Periode: "
"Kertas Kerja Laba Rugi " " "31/12/2007 "
-----------------------
Praktikum - Audit
Siklus Perolehan dan Pembayaran Beban dibayar di Muka dan Perlengkapan
Kantor
Auditing
