Resume Audit Asistensi.docx

KodeEtik Auditor Integrity We are required to be straightforward and honest in professional and business relationships. Implies fair-dealing and truthfulness Objectivity Wemust not compromise our professional or business judgment because of bias, conflict of interest or the undue influence of others. It is not practical to prescribe all such situations. We should avoid relationships that bias or unduly influence our professional judgement Professional Competence and Due Care We are required to maintain professional knowledge and skill at the level required to ensure our clients or employers receive competent professional service We are required to act diligently, in accordance with applicable technical and professional standards, when providing professional services All partners and professional employees should ensure that all those working under their authority have appropriate training and supervision Confidentiality We are required to refrain from disclosing outside the firm, or use to our personal advantage or to the advantage of a third party, any confidential information acquired as a result of professional and business relationships (including from prospective clients and from our employer), unless: We have proper and specific authority to do so, orThere is a legal or professional right or duty to do so. Independence •

Independence of mind: The state of mind that permits the provision of an opinion without being affected by influences that impair professional judgement, allowing an individual to act with integrity, and exercise objectivity and professional scepticism

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Independence of appearance: The avoidance of facts and circumstances that are so significant that a reasonable and informed third party, having knowledge of all relevant information, would reasonably conclude a firm’s, or a member of the assurance team’s integrity, objectivity or professional scepticism had been unacceptably impaired Tahapan Audit: 1. 2. 3. 4.

Client Assessment and Acceptance Audit Planning Audit Fieldwork Audit Completion

Client Acceptance •

The Member Firm has considered the integrity of the client and does not have information that would lead it to conclude that the client lacks integrity;

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The Member Firm complies with its ethics and independence policies and, when applicable, those of other Member Firms, and is not entering into any client relationship or engagement which would be prohibited under those policies. When applicable, this will include international conflict checks on any proposed crossborder assignment;

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The Member Firm understands the client's needs and service requirements; and;

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The Member Firm has the necessary capabilities available, including sufficient resources and expertise to perform the work required by the client and to render the necessary reports and other deliverables within the reporting timeframe.

Engagement Letters As a minimum for all professional services engagements, the engagement/lead assignment partner shall reach and document an agreement with the client regarding: •

The objective, scope, nature and any limitations of the engagement;

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The firm’s and the client’s responsibilities in respect of the engagement;

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The firm’s and the client’s primary and secondary contact persons for the engagement and their respective roles;

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The applicable laws and regulations governing the services to be provided, if any;

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The form of reports, other deliverables or other communication of the results of the engagement to be issued and the timetable involved;

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Agreement on access to whatever personnel, records, documentation and other information necessary for the firm to complete the assignment;

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Any cap on the Member Firm’s professional liability when such a possibility exists, including in respect of any third party who may seek to place reliance on the results of the engagement; and

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Fee and billing arrangements.

Audit planning: •

Understanding and documenting the accounting and internal control system and making an initial assessment of inherent and control risk;

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Review of the effectiveness of the internal audit function and assess the implications for the audit work;

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Preliminary analytical procedures;

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Business risk assessment and initial going concern review;

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Fraud risk assessment;

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An assessment of overall audit risk at the financial statement level.

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Audit manager review of pre-planning conclusions to ensure that identified risks are subject to appropriate audit procedures and an effective audit approach is adopted;

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Calculation of planning materiality;

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Preparation of the Risk Materiality Analysis form;

Why we perform Analytical Procedure? •

Provides understanding of account balance

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Effective and efficient procedure

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Ability to detect changes in the client’s business

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Wajibdilakukanuntukakunneraca yang material danakun yang ada di labarugi. Bergunauntukmendeteksiperubahanbisnisklien.

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Membandingkansaldoawaldanakhir, melihat budget dan forecast (peramalan) denganrealisasi, rasio-rasio, financial and non-financial element.

Effect of Analytical Procedure: •

Materiality of items involved

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Relevance of analytical procedures to assertion being audited

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Extent of related audit procedures

Management Assertion: 1. Existence or Occurrence Transaksidanakun di laporankeuanganbenar-benaradadanterjadi 2. Completeness Semuatransaksi yang terjaditelahdicatatseluruhnya 3. Right and Obligation Entitastelahsesuaidalammengakuihakdankewajibanatasseluruhtransaksi yang terjadi 4. Valuation or Allocation Penilaiandanpengalokasiansetiapelemenlaporankeuangantelahtepat 5. Presentation and Disclosure Penyajiandanpengungkapanlaporankeuangantelahsesuaidanseluruhnyasesuaidenganap a yang terjadi

Audit Procedure ->prosedur yang dilakukanoleh auditor untukmendapatkanbukti audit (Audit Evidence) Code Description Nam e Footing - Footing (Penjumlahandariataskebawah) - Cross-Footing (Penjumlahankesamping/kirikekanan) Inquiry Wawancarakepadapihakklien Vouching Menelusuritransaksidari GL (general ledger) kebuktitraksaksi Examination Mendapatkanbuktipendukungatastransaksiuntukmemperkuatbukti audit (ct: delivery order, receiving report)

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Confirmation Melakukankonfirmasijumlahsaldokepadapihakeksternal (ketiga) untukmendapatkanbukti yang sangatterpercaya (biasanyauntuk Bank, A/R dan A/P) Konfirmasidikirimolehpihak auditor danditerimakembalioleh auditor - Positive Confirmation: konfirmasidikirimberisikansaldopihakketiga, salahataubenarsaldo yang telahdikirim, wajibdibalaskembalidanmenyebutkanberapa nominal yang benardanrinciannya (khususapabilasaldosalah). - Negative Confirmaton: konfirmasidikirimberisikansaldopihakketiga, hanyaketikasalahsajapihakketigamembalaskonfirmasitersebutdanmenyebutkanber apa nominal yang benardanrinciannya. - Blank Confirmation: konfirmasidikirimkosong, tanpaberisikansaldopihakketiga. Pihakketigawajibmembalasdanmengisisaldo yang benarbesertarinciannya. - Invoice Confirmation: lebihditujukanuntukmencocokkanhargabeli/jual di invoice pengirim/penerimadanterkaitdengan PPN-nya Analytical Procedure Melihatperubahansaldo di laporankeuanganuntukmendapatkanindikasiada yang salah Reconciliation Menyamakandanmembuktikansaldoperusahaandansaldo yang ada di pihakketiga; total di bukubesardengan list nya. Dll Recalcualtion Menghitungkembaliperhitungansaldoklienapakahsudahsesuaidenganmetodedankebijakanak untansi yang berlaku Observation Mengamatikegiatanoperasiperusahaanuntukmendapatkanbukti yang cukup Tracing Menelusuritransaksidaribuktitransaksike GL (general ledger) Subsequent Event Mencarikejadiansetelahtanggalneraca yang dapatmempengaruhilaporankeuangan yang di audit di tahunberjalanmengenaiadanyamasalahhukumdankeberlangsunganoperasionalperusahaan (going concern)

Audit Risk AR = IR x CR x DR -

AR: Audit Risk (Risiko auditor salahdalammemberikanopiniataslaporankeuangankarenagagaldalammendeteksisalahs aji yang material) IR: Inheren Risk (Risikobawaan yang ada di klienkarenasifatalamiahdanrisiko yang timbuldarijenisbisnisdan industry klien) CR: Control Risk (Riskopengendalian internal kliengagaldalammeminimalisirrisikobawaan (IR) di perusahaanklien) DR: Detection Risk (Risiko auditor gagaldalammendeteksisalahsaji yang material)

Semakinbesarrisikonyamaka detection risk akansemakinkecil yang berakibatpada: 1. Batas Materialitas yang ditetapkanakansemakinrendah (untukmendapatkansalahsaji yang material lebihbanyak) 2. Audit Procedure yang digunakandalam Test of Details akansemakinbanyakdanbervariasi 3. Fee Audit akansemakinmahal 4. Audit Tenure/Waktu Audit akansemakinpanjang Materialitas Materialitasdigunakanuntukmenilailaporankeuanganklienuntukdapatdikatakanwajatatautidak. Materialitasdigunakan di tahapperencanaan, pelaksanaandanpenyelesaian audit. Penentuanbatasmaterialitassecaraumumditentukandalam SA (Standar Audit) No 320, 450 dan 600. Namunsecarapraktikpenentuantersebutditambahdenganpanduan di setiap KAP dan professional judgement oleh auditor berdasarkanpenilaianatas Internal Control, Analytical Procedure dan Risk Assessment di klien. -

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Overall Materiality Limit (OML) Tingkat materialitas yang digunakanuntuklaporankeuangansecarakeseluruhan. Padaumumnyaditentukanberdasarkanpersentasedari Total Net Asset dan Net Income Before Tax Performance Materiality (PM) Tingkat materialitas yang digunakanlebihkhususuntukmenilaikinerjaperusahaan, lebihkhususpadatingkatakun. Penetapan PM lebihrendahdari OML (<100% OML) Summary of Unadjusted Misstatement (SUM) Kumpulan/ringkasandarijurnalpenyesuaiandanjurnalreklasifikasi yang ditolakolehklienatas yang diajukanoleh auditor karenaterdapatkesalahan/salahsaji(010%OML)

Apabilasecara total jurnalpenyesuaian/reklasifikasi yang ditolakolehklienmelebihibatas SUM. Makaakanberdampakkepadaopini: 1. Ketikaklienmaumengoreksikembaliatassalahsaji makahasilopininyaadalah: - WajarTanpaPengecualian/Unqualified

yang

material,

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WajarTanpaPengecualiandengan paragraph penjelasan/Unqualified with explanatory paragraph, apabilaterdapatkejadian yang dapatmempengaruhikeberlangsunganoperasionalperusahaan (going concern) danefekkualitatiflainnya. 2. Ketikaklientetapmenolakuntukmengoreksikembali, makahasilopininyabergantungpadaakun yang salahsajimaterialnyabersifat pervasive (mempengaruhiakun yang lain secarakeseluruhansehinggaberdampakpadalaporankeuanganseluruhnya) atautidak. - Bilabersifattidak pervasive makahasilopininyaWajarDenganPengecualian/Qualified. - Bilabersifat pervasive makahasilnyaTidakWajar/Adverse.