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[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
Slide 1.2
Historical background
Records of auditing activity in early Babylonian
times (around 3,000 BC).
Ancient China, Greece and Rome.
The Latin meaning of the word 'auditor' was a
'hearer or listener' because in Rome auditors
heard taxpayers.
Modern auditing dates
to beginning of the
modern corporation
[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
Slide 1.3
[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
Slide 1.8
ISAs
100-999 International Standards on Auditing
(ISAs)
100-199 Introductory Matters
120 Framework of International Standards on
Auditing
200-299 General Principles And Responsibilities
200 Objective and General Principles Governing an
Audit of Financial Statements
210 Terms of Audit Engagements
220 Quality Control for Audit Work
230 Documentation (ED)
[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
Slide 1.9
ISAs
240 The Auditors Responsibility to Consider Fraud and Error in
an Audit of Financial Statements (ED)
250 Consideration of Laws and Regulations in an Audit of
Financial Statements
260 The Auditors Communication with Those Charged with
Governance (ED - Final)
300-499 Risk Assessment And Response To Assessed
Risks
300 Planning (ED)
310 Knowledge of the Business
315 Understanding the Entity and Its Environment and
Assessing the Risks of Material Misstatement (ED)
320 Materiality in the Identification and Evaluation of
Misstatements (ED final)
330 The Auditors Procedures in Response to Assessed Risks
(ED)
[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
Slide 1.10
ISAs
ISAs
510 Initial EngagementsOpening Balances
520 Analytical Procedures
530 Audit Sampling and Other Selective Testing Procedures
540 Auditing Accounting Estimates and Related Disclosures
(Other than Those Involving Fair Value Measurements and
Disclosures) (ED- final)
545 Auditing Fair Value Measurements and Disclosures
550 Related Parties (ED)
560 Subsequent Events
570 Going Concern
580 Management Representations
[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
Slide 1.12
[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
Slide 1.13
(ISREs) ISRE
2400 Engagements to Review Financial Statements (Previously ISA
910)
2410 Review of Interim Financial Information Performed by the
Independent Auditor of the Entity (ED - new)
3000-3699 International Standards on Assurance Engagements
(ISAEs) ISAE
3000 Assurance Engagements (Previously ISAE 100)
3000R Assurance Engagements Other Than Audits or Reviews of
Historical Financial Information
3400 The Examination of Prospective Financial Information
(Previously ISA 810)
4000-4699 International Standards on Related Services (ISRSs)
4400 Engagements to Perform Agreed-upon Procedures Regarding
Financial Information (Previously ISA 920) ISRS
4410 Engagements to Compile Financial
Information (Previously ISA 930)
[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
Slide 1.14
Standar Audit
Informasi Keuangan Historis
[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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Standar Audit
Standar Audit
SA 210, Persetujuan atas Syarat-syarat Perikatan Audit (SA 210)
SA 220, Pengendalian Mutu untuk Audit atas Laporan Keuangan (SA 220)
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SA 230, Dokumentasi Audit (SA 230)
SA 240, Tanggung Jawab Auditor Terkait Dengan Kecurangan Dalam Suatu Audit Atas
Laporan Keuangan (SA 240)
SA 250, Pertimbangan Atas Peraturan Perundang-Undangan Dalam Audit Laporan Keuangan
(SA 250)
SA 260, Komunikasi Dengan Pihak Yang Bertanggung Jawab Atas Tata Kelola (SA 260)
SA 265, Pengomunikasian Defisiensi Dalam Pengendalian Internal Kepada Pihak Yang
Bertanggung Jawab Atas Tata Kelola Dan Manajemen (SA 265)
SA 300, Perencanaan Suatu Audit Atas Laporan Keuangan (SA 300)
SA 315, Pengindentifikasian Dan Penilaian Risiko Salah Saji Material Melalui Pemahaman
Atas Entitas Dan Lingkungannya (SA 315)
SA 320, Materialitas Dalam Perencanaan Dan Pelaksanaan Audit (SA 320)
SA 330, Respons Auditor Terhadap Risiko Yang Telah Dinilai (SA 330)
SA 402, Pertimbangan Audit Terkait Dengan Entitas Yang Menggunakan Suatu OrganisasiJasa
(SA 402)
SA 450, Pengevaluasian Atas Salah Saji Yang Diidentifikasi Selama Audit (SA 450)
[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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Standar Audit
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SA 520, Prosedur Analitis. (SA 520)
SA 530, Sampling Audit. (SA 530)
SA 540, Audit Atas Estimasi Akuntansi, Termasuk Estimasi Akuntansi Nilai
Wajar, Dan Pengungkapan Yang Bersangkutan. (SA 540)
SA 550, Pihak Berelasi. (SA 550)
SA 560, Peristiwa Kemudian. (SA 560)
SA 570, Kelangsungan Usaha. (SA 570)
SA 580, Representasi Tertulis. (SA 580)
Panduan
Guide to Using ISAs in the Audits of SME, 3 rd ed. Volume 1 (Guide, Vol
1)
Guide to Using ISAs in the Audits of SME, 3 rd ed. Volume 2 (Guide, Vol
2)
Buku teks
Collings, Steve, Intepretation and Application of International Standards on
Auditing, John Wiley & Son, 2011 (Collings)
[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
Slide 1.18
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[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
Slide 1.20
Audit Definition
[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
Slide 1.21
Definisi Pengauditan
Pengauditan adalah:
Suatu proses sistematis untuk mendapatkan dan
mengevaluasi bukti yang berhubungan dengan
asersi tentang tindakan-tindakan dan kejadian-
kejadian ekonomi secara obyektif, untuk
menentukan tingkat kesesuaian antara asersi
tersebut dengan kriteria yang telah ditetapkan
dan mengkomunikasikan hasilnya kepada pihak-
pihak yang berkepentingan.
[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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TYPES OF AUDIT
Audit of financial statements
Examine financial statements, determine if they give
a true and fair view or fairly present the financial
statements.
Operational Audit
A study of a specific unit of an organization for the
purpose of measuring its performance.
Compliance Audit
A review of an organizations procedures and
financial records performed to determine whether
the organization is following specific procedures,
rules, or regulations set out by some higher
authority.
[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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MACAM-MACAM AUDIT
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[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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Types of Auditors
[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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Asersi Manajemen
ISA315mendifinisikanasersisbb:
Asersirepresentasioleh
manajemen,secaraeksplisit(dalam
bentukpernyataan)maupunimplisit
(tersirat)yangterkandungdalam
laporankeuangan.Representasiini
digunakanolehauditoruntuk
memperhatikanberbagaisalahsaji
dalamlaporankeuanganyang
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mungkinterjadi.
[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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Kelompok Asersi
Asersiuntukjenistransaksi
Asersiuntuksaldoakun
Asersitentangpenyajiandan
pengungkapan
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[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
Slide 1.30
Asersi Penjelasan
Occurrence Transaksi dan peristiwa yg sudah dicatat,
memang terjadi dan merupakan transaksi dan
peristiwa dari entitas ybs
Completeness Semua transaksi dan peristiwa yg seharusnya
dicatat, memang sudah dicatat
Accuracy Angka-angka, jumlah-jumlah, dan data lain yg
terkait dg transaksi dan peristiwa yg dicatat,
sudah dicatat dg akurat
Cut-off Transaksi dan peristiwa dicatat dalam periode
akuntansi yg benar
Classification Transaksi dan peristiwa dicatat dalam akun yg
benar
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[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
Slide 1.31
Asersi Penjelasan
Existence Aset, kewajiban, dan ekuitas benar ada
Right and Obligations Entitas memiliki dan menguasai aset, dan
utang merupakan kewajiban entitas
Completeness Semua aset, kewajiban, dan ekuitas yg
seharusnya dicatat sudah dicatat
Valuation and allocation Aset, kewajiban, dan ekuitas dicantumkan
dalam laporan keuangan dlm jumlah yg benar,
dan semua penyesuaian untuk penilaian dan
alokasi telah dicatat dg benar
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[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
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[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
Slide 1.39
Audit Staff
Staff Accountants (or Junior Assistants then Senior)
Senior Accountants (or Supervisor)
Managers
Partners/Directors
[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007
Slide 1.40
[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] Pearson Education Limited 2007