TUGAS PROGRAM AUDIT Buatlah program audit untuk pengujian pengendalian (ToC) dan pengujian substantif transaksi (SToT) serta pengujian saldo rinci (ToDoB) untuk berbagai siklus dan saldo berikut ini: A. Sales and Collection Cycle 1. Tests of control and substantive tests of transactions 2. Tests of detail of balances: Account Receivable B. Payroll and Personnel Cycle 1. Tests of control and substantive tests of transactions 2. Tests of detail of balances: Accrued Payroll expenses C. Acquisition and Payment Cycle 1. Tests of control and substantive tests of transactions 2. Tests of detail of balances: Accounts Payable D. Tests of detail of balances: 1. Property, plant, and equipment 2. Prepaid expenses 3. Accrued liabilities 4. Income and expenses accounts E. Inventory and Warehousing Cycle 1. Tests of control and substantive tests of transactions 2. Tests of detail of balances: Inventory F. Capital Acquisition and Repayment Cycle 1. Tests of control and substantive tests of transactions 2. Tests of detail of balances: Notes payable and owners’ equity G. Tests of detail of balances: Cash Balances Masing-masing program audit dibuat dengan menggunakan Performance Format (lihat contoh di buku Arens).