PEMERIKSAAN AKUNTANSI II

Dosen Pengampu :
FATUR ROKHMAN, SE,MM.AK.C.A.CIFE

Disusun Oleh :
M. Fahrurozi Naution
0502182088
AKUNTANSI SYARIAH
FAKULTAS EKONOMI DAN BISNIS ISLAM
UNIVERSITAS ISLAM NEGERI SUMATERA UTARA
 IDENTITAS DIRI

Nama : M. Fahrurozi Nasution

NIM : 0502182088

Kelas : Akuntansi Syariah 6 A

Nama Ayah : Samsir Nasution

Nama Ibu : Khairani

Alamat Rumah : JL. Brigjend Katamso Gg. Pelita II

Email : mfarozi06@gmail.com

No Hp : 083193260469

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 DAFTAR ISI
A. Audit Risk Assessment : Internal Controls Evaluation.....................................................................4

B. Audit Kas dan Setara Kas.................................................................................................................5

C. Audit Atas Piutang...........................................................................................................................6

D. Audit investment & securities..........................................................................................................7

E. Audit Inventory................................................................................................................................8

F. Audit Biaya Dibayar Dimuka dan Pajak Dibayar Dimuka.............................................................10

G. Audit Siklus Penggajian Dan Kepegawaian...................................................................................12

H. Audit atas Aset (property, plant, and departement)........................................................................14

I. Audit Atas Pendapatan dan Beban..................................................................................................15

J. Audit Utang Jangka Pendek............................................................................................................17

K. Audit Atas Utang Jangka Panjang..................................................................................................19

L. Audit Atas Ekuitas..........................................................................................................................21

M. Penyelesaian Audit.........................................................................................................................23

N. Non – Assurance services...............................................................................................................24

PENUTUP..................................................................................................................................................27

1. Kesimpulan........................................................................................................................................27

2. Saran..................................................................................................................................................27

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A. Audit Risk Assessment : Internal Controls Evaluation
1. Internal Control
Internal control is a process, effected by an entity’s board of directors,
management and other personnel, designed to provide reasonable assurance regarding the
achievement of objectives in the following three categories: Reliability of financial
reporting, Effectiveness and efficiency of operations, Compliance with applicable laws
and regulations.

2. Responsibility for internal control

 Management’s responsibility, establish and maintain internal control over

financial reporting and assess and report the effectiveness of internal control over
financial reporting.
 Auditor’s responsibility, public companies are required to audit and issue opinions
on the effectiveness of internal control over financial reporting; every risk of
fraud, must evaluate whether there are controls to reduce the risk of fraud; assess
control risk to determine the nature, timing and extent of the substantive
procedures to be performed.

3. Internal control components

 Control environment, ( there are 5 principles )

 Risk assessment, ( there are 4 principles )
 Control activities, ( there are 3 principles )
 Information and communication, ( there are 3 principles )
 Monitoring, ( there are 2 principles )

4. Limitations of internal control, there are human error, collusion, management override,
cost/ benefit analysis.
5. Internal control evaluation

 understand and document the client’s internal control.

 Assess control risk.
 Identify controls to test and perform test of controls.

6. Responsibilities in the audits of issuers required by PCAOB auditing standard No. 2201

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  The audit team must plan and perform the audit to obtain reasonable assurance
about whether the entity maintained effective control over financial reporting.
 Determine whether a material weakness exists at the end of the year being reprted
on.
 Uner Sarbanes-Oxley, an audit of the internal control system over financial
reporting is required.

7. Difference between internal control audits and financial statement audits

 Internal control audit

o Scope : test each relevant control activity each year.

o Reporting : opinion on the effectiveness of internal control.
o Timing : evaluate effectiveness of internal control as of the fiscal year-end.

 Financial statement audit

o Scope : test relevant control activities if relying on them.

o Reporting : no opinion on internal control.
o Timing : evaluate effectiveness of internal control throughout the fiscal
year.

8. Audit process to evaluate the effectiveness of ICFR ( PCAOB AS No.2201)

 Planning the engagement

 Using a top-down approach
 Testing controls
 Evaluating identified deficiencies
 Wrapping up
 Reporting on internal control

B. Audit Kas dan Setara Kas

1. Pengertian Kas dan Setara Kas
Kas dan setara kas adalah kas ditambah instrumen investasi jangka pendek yang dapat
langsung diuangkan dengan risiko perubahan nilai yang minimal atau tidak signifikan.

2. Tujuan Audit

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  Kas dan setara kas pada tanggal neraca benar-benar ada (eksistensi).
 Kas dan setara kas yang dicatat dengan lengkap (kelengkapan).
 Kas dan setara kas dinyatakan dalam rekonsiliasi sudah dijumlahkan dengan
benar dan sesuai dengan buku besar.
 Transaksi penerimaan dan pengeluaran kas dicatat dalam periode yang tepat (cut
off).
 Kas dan setara kas telah diungkapkan dengan benar (disclosure).

3. Temuan Audit
Petty Cash dan Cash on Hand. Untuk petty cash tidak perlu menggunakan
perhitungan lagi karena hasil perhitungan nya menunjukkan nilai yang sama dengan saldo
pada buku besar. Sedangkan cash on hand menggunakan perhitungan fisik misalnya uang
kertas Rp 100.000 ada 10 lembar, Rp 50.000 ada 20 lembar dan sebagainya.

Untuk mengecek posisi uang kas pada periode tahun sebelumnya bisa dilakukan
dengan Traceback. Traceback maksudnya, menelusuri kembali atau tarik mundur
transaksi yang sudah pernah terjadi. Sedangkan Traceforward maksudnya seluruh
transaksi nya di majuin, jadi mengestimasi transaksi yang akan terjadi di masa depan.

Audit bank harus dilakukan rekonsiliasi. Rekonsiliasi merupakan proses

pencocokan dan penyesuaian atas informasi catatan ransaksi atas saldo kas antara catatan
menurut nasabah dan catatan bank.

C. Audit Atas Piutang

1. Pengertian Piutang

Menurut Donald E. Keiso (2004:386), piutang adalah klaim uang, barang, jasa kepada
pelanggan atau pihak – pihak lainnya. Piutang timbul dari beberapa jenis transaksi, di
mana yang paling umum ialah dari penjualan barang atau jasa secara kredit. Kredit dapat
diberikan dalam bentuk perkiraan terbuka atau berdasarkan instrumen kredit yang sahih,
yang disebut surat promes (wesel). Surat promes (promissory note), yang sering disebut
wesel (nota), adalah janji tertulis untuk membayar sejumlah uang tertentu atas permintaan
atau pada suatu tanggal yang telah ditetapkan. 

2. Klasifikasi Piutang
1) Piutang usaha
    a) Piutang dagang
    b) Piutang jasa
2) Piutang non usaha
a) Piutang karyawan
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 b) Piutang deviden
c) Piutang pendapatan yang masih harus diterima
d) Piutang klaim asuransi
e) Piutang wesel
f) Piutang lain-lain
3. Tujuan Audit Piutang

 Untuk mengetahui apakah terdapat pengendalian intern (internal control) yang baik
atas piutang dan transaksi penjualan, piutangdan penerimaan kas.
 Untuk memeriksa validity (keabsahan) dan authenticity (keotentikan) daripada
piutang.
 Untuk memeriksa collectibility (kemungkinan tertagihnya) piutang dan cukup tidak
nya perkiraan allowance for bad debts (penyisihan piutang tak tertagih).
 Untuk mengetahui apakah ada kewajiban bersyarat (contingent liability) yang timbul
karena pendiskontoan wesel tagih (notes receivable)
 Untuk memeriksa apakah penyajian piutang di neraca sesuai dengan prinsip akuntansi
yang berlaku umum di  Indonesia/StandarAkuntansiKeuangan.

D. Audit investment & securities

Basically investment is an adage which you and purchase with the hopes of it becoming
future income for us.

The finance and investment process:

1. Financial planning

2. Sell shares or borrow money

3. Purchases payables and payments process

4. Payroll and production process

5. Revenues, receivables and receipts process

6. Mergers and acquisitions

7. Invest excess funds

Investment in Debt security

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 Debt security is a debt instrument issued by government or a corporation as it borrows
money, such as government or corporate bonds and notes. Typically it has:

a) interest rate that specifies the periodic interest payments

b) Maturity date
c) Maturity value
Holders of debt securities are called creditors. Investment in debt securities are presented
in the financial statements as financial assests.

Classification of investment in Debt securities:

An entity shall classify financial assets based on both:

o The entity’s business model for managing the financial assets

o The contractual cash flow characteristics of the financial asset

Debt investment:

a) Amortized cost (AC)

b) Fair value through other comprehensive income (FVOCI)
c) Fair value through profit or loss (FVPL)
Investment measurent of debt securities

Investment in debt security is initially recognize at fair value plus in the case of a
financial asset not at fair value through profit or loss transaction cost that are directly I
attributable to the acquition of the financial asset

If the calls exceeds the face value, the difference is called premium. if the cost is less than
the face value, the difference is called discount.

Security Assessment and Audit

1. Security Assessment
2. Security Audit
Audit cash and financial Investments

Audit cash and financial investments including cash equivalents, stocks and bonds.

E. Audit Inventory
1. Substantive procedures

 Overviews controls

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 Purchase inventory from manufactured.

 Existence Assertion

Vouching: vouch a haphazard sample of inventory items from the inventory listing
and match to physical items.

 Completeness Assertion

Tracing, Counting item and match to inventory records. Haphazardly select items and
match to the inventory record.

 Right and obligations Assertion

Ownership of inventory of consignment. inventory on consignment is inventory

Owned by someone else that you are selling for them.

 Accuracy, valuation and allocation Assertion

calculate inventory valuation and using audited quantities of inventory items

multiplied by Audited purchase cost.

 Substantive analytical procedures

Op.inventories+purchase-sales=closing inventories.

2. When do you gather evidence about inventory?

 What causes timing issues when auditing inventory?

Balance at end of financial year (EOFY).

 Solutions to timing issues When auditing existence of inventory

Important to understand your clients processes around confirming inventory at

EOFY.

3. Product costing for manufactoring firms

 Recap of key management accounting concepts

Inventory could be raw materials, work in process and finish goods.

 Assertion

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 Re-calculate the cost of FQ inventory by examining The costing method, invoices or
bears and records of rock materials used.

4. Tests of internal controls

 Controls of purchasing

Purchasing: ordering and receiving.

 Controls over the manufacturing process

Sales budget: production budget.

 Controls over inventory movement

Sales process, when are updates made?, stock count, reconciliation process.

 Monitoring controls over inventory

 warehouse security

 product DS unique

 variance analysis

 analytical prosedures

F. Audit Biaya Dibayar Dimuka dan Pajak Dibayar Dimuka

Sifat biaya dibayar Dimuka biaya dibayar Dimuka dimaksudkan sebagai biaya
yang telah terjadi yang akan digunakan untuk aktivitas perusahaan yang akan datang.
Bagian dari biaya dibayar Dimuka yang akan memberikan manfaat untuk beberapa
periode kegiatan di klasifikasi kan sebagai Aktiva tidak lanca. Contohnya premi asuransi
sewa dibayar Dimuka iklan dibayar Dimuka.

Tujuan pemeriksaan

 untuk memeriksa apakah terdapat internal kontrol yang cukup atas biaya dibayar
Dimuka.

 untuk memeriksa apakah biaya yang mempunyai kegunaan untuk tahun berikutnya
sudah dicatat sebagai biaya dibayar Dimuka.

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 untuk memeriksa apakah penyajian biaya dibayar Dimuka dalam laporan keuangan
sudah sesuai dengan PABU SAK.

Pengujian pengendalian (1)

mendapatkan gambaran sistem pengendalian Intern rekening beban dibayar Dimuka

melalui kuesioner sistem pengendalian intern, flow chart atau uraian tertulis.

Pengujian substantif

minta atau buatlah analisis setiap rekening beban dibayar Dimuka yang mencakup saldo
awal tambahan Amortisasi dan saldo akhir telusur saldo awal ke working trial balance.

Prosedur pemeriksaan substantive sewa dibayar Dimuka

 minta rincian pepaid Rent per tanggal neraca.

 cek ketelitian perhitungan matematis.

 cocokkan saldo prepaid rent pertanggal neraca dengan saldo buku besar prepaid rent.

 cocokkan saldo awal prepaid rent dengan kertas kerja pemeriksaan tahun lalu.

 lakukan vouching untuk pembayaran prepaid rent di tahun berjalan dan periksa lease
agreement (jika sudah dilakukan di compliance test, refer ke kertas kerja compliance
test).

 cocokkan total yang dibebankan sebagai biaya sewa ke buku besar biaya sewa.

 buat usulan adjusment jika diperlukan.

Prosedur pemeriksaan substantif prepaid taxes:

 minta rincian prepaid taxes per tanggal neraca (rincian bisa per jenis pajak atau
dicampur).

 cek footing dan cocokkan saldo nya dengan buku besar.

 untuk PPh, bandingkan angka prepaid taxes di rincian dengan SPT Badan.

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  untuk pajak pertambahan nilai (Ppn masukan), bandingkan angka prepaid taxes di
rincian dengan SPT masa atau (SPM).

G.Audit Siklus Penggajian Dan Kepegawaian

1. Employee Entitlements

 Pay : salary and wage

 Leave : sick, annual leave, and long service leave

There are 3 types of employee : full time, part time, and casual employee.

2. Payroll and Personal Cycle

The payroll and personnel cycle includes the use of labor and payments to all employees,
regardless of classification or method of determining compensation.

This cycle is important, because: Salaries, wages and income taxes for employees, and
other personnel expenses are the main components of most companies. Labor load (labor)
is an important consideration in the valuation of inventories in manufacturing and
construction companies, in which the improper classification and allocation of wage
expenses can lead to material misstatement of net income. Payroll is an area that causes
the waste of a number of company resources due to in-efficiency or theft through fraud.

3. Functions in the Cycle, Relating to Documents and Records, and Internal Control.
The payroll and employment cycle begins with recruiting employees and ends with
payments to employees for services rendered and to governments and other institutions
for outstanding income tax and employee enjoyment.

Documents and records:

 Personnel Record
 Deduction Authorization Form
 Rate authorization form
 Time Card
 Job Time Ticket
 Payroll Check
 Payroll Journal

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  Summary Payroll Report
 Payroll Master File
 Tax returns

4. There are four functions that are completed through the payroll and staffing cycle:
 Staffing and employee placement
 Time management and salary payment preparation
 Payroll
 Preparation of Tax Returns and payments

5. Transaction design design methodology for payroll and staffing

 Understand the internal control structure for payroll and staffing
 Define control risks for planned payroll and staffing
 Evaluate the cost benefit of testing controls
 Designing tests of controls and substantive tests of transactions for employee
payroll to meet internal control objectives

6. Detailed Testing of Balances for Liability and Expense Account

 Accruals in the trial balance are appropriately assessed,

 Transactions in the payroll and staffing cycle are recorded at the appropriate periode

7. Estimated main liabilities in payroll and staffing cycle:

 Amount withheld from employee payments
 Accrued wages and salaries
 Accrued commissions
 Accrued bonuses
 Holiday allowance
 Accrued employee income tax

8. Detailed testing of balances for estimated expenses :

 Official compensation :Verify whether the total compensation of the officers is the
amount approved by the board of directors and commissioners, because their
salaries and bonuses must be included in the tax return.

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  Commission :if the commission rate is the same for each type of sale and the
required sales information is provided in the accounting records.
 Employee income tax expense : Can be tested by reconciling the salary totals in each
employee's income tax form with the total pay for the entire year. Total PPh can be
recalculated by multiplying the appropriate rate with the taxable income.
 Total salary :It is necessary to test the transaction to find errors in the payment of
salaries (whether payroll transactions are charged to non-payroll estimates or are not
recorded entirely in the payroll journal).

H.Audit atas Aset (property, plant, and departement)

Process

1. Request of purchase + quotes

2. Approved process, delegated, spending and evietence layers of approved
3. Ordering by purchasing departement
4. Recieve property, plant and equipment, notify accounting
5. Get the (property, plant and equipmment) into the far fixed asset resister + barcode
a. Acquisition cost, prince insurance, delivery cost, setup.
b. Depreciation method, used life, residual
6. Sell or dispose of (property, plant and equipmment)
a. Approved
b. Quctes
c. Removed from (property, plant and equipmment)
d. Gain/loss on sale of (property, plant and equipmment)
e. Writing off (property, plant and equipmment)

Substantive Procedures

1. Existence
Vouch a sample of (property, plant and equipmment) from FAR and physichally
inspect the items.
2. Accuracy, valuation
a. Additions, select a sample of (property, plant and equipmment) aqquisitions and
trace to conclusion on the PAR. Check the cost included in the aquisition and
recalculateds.
b. Net value, dept select a sample re-estimate depreciation
c. Check that journal entries are being recorded correctly in the chat of accounts
d. Disposals, for disposals check that item has been removed from FAR , gain/loss

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 e. Recalculated the gain/loss on sale/disposed and check that methode the journal
entries
3. Completeness
Checking wheter (proprerty, plant and equipment) we see can be found on the FAR
4. Rights, obligation
Check the purchase contract for (Property, Plant, and Equipment), was the (Property,
Plant, and Equipment) used

Recuring engagment

a. Auditor can focus on additions and retirements, In the current periode

b. Amounts from periods will have been subjects to audit procedures in prior years

New Engagement, Auditor must verify the assets that make up the beginning balance
in property, plant, and equipmment because that have not been subject to audit in prior
years.

Transaction types
a. Acquisition of capital assets for cash or other from of compensation
b. Disposition of capital assets through sale, exchange, retirement, or abandonment
c. Depreciation of capital assets over their useful economic life
d. Leasing of capital assets

I. Audit Atas Pendapatan dan Beban

Revenue is income that arises from the usual activities of the company and is
known by different names such as sales, fees, interest, dividends, royalties and rent. While
expenses are economic sacrifices incurred during an accounting period.

Expenses are decreases in economic benefits during an accounting period in the

form of outflows or reductions in assets or the occurrence of liabilities that result in a
decrease in equity that does not involve distribution to investment.

There are 2 concepts about income, which are as follows:

 Income concept which focuses on the inflow of assets as a result of the company's
operations. This approach considers income as an inflow of net assets.
 The concept of income focuses on the creation of goods and services and the
distribution of consumers or other producers, so this approach considers income as an
outflow of goods and services.

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Characteristics of Income and Expenses

1. Income Characteristics
 Source of income
 Company's main products and activities
 The amount of rupiah of income and the matching process
2. Expense Characteristics
 Asset Decrease
 Continuous main operations
 Increase in liability

Types of Income and Expenses

1. Types of Income
 Disposible income
 Gross income
 Unearned revenue or income
 Accrued revenues or accrued receivable
 operating revenue
 Other income

2. Types of Expense
 Selling expenses
 General and administrative expenses
 Other expenses

The types of expenses can be classified based on the type of company concerned:

1. Service Company
In service companies, there is only one type of burden, namely operating expenses,
but these operating expenses are also divided into several types, namely as follows:
 salary expense
 rent expense
 equipment load
 interest expense
 sundries load

2. Trading Company

 Selling expenses
 Administration and general expenses
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  Other expenses

3. Manufacturing company
 Cost of Goods Sold
 Operating Expenses
 Other expenses

There are other types of expenses that support the company's operational activities
such as:

 Accrued expenses, expenses that must be paid but the payment has not been made
until the next period.
 Bad Credit Expenses, expenses that arise from the collection of trade receivables.
 Depreciation Expense, recognition of the use of the potential benefits of an asset.
 Deferred expenses can also be called prepaid expenses
 Operating Expenses, expenses which consist of selling expenses and
administrative expenses
 Expenses that must be paid, costs that are already a burden even though the debt in
question has not yet become an obligation.

J. Audit Utang Jangka Pendek

Definition of Auditing Accounts Payable

Accounts Payable is the company's obligations to third parties, which are due or
must be repaid in less than or equal to one year, or in the company's normal operating
cycle, usually using the company's current assets.

Including current liabilities include:

Account payable : obligations to third parties from the purchase of goods or services on
credit that must be repaid in less than or equal to one year.

Short term loan: That is a loan obtained from a bank and supported by a credit agreement,
it can be in the form of a working capital loan or an overdraft facility.

Tax payable: That is the company's tax obligations that must be paid off in the next
period, for example, PPH 21, PPH 25,PPN.

Accrued costs: These are costs that have already been incurred and are an expense for the
period under review, but will only be paid off in the next period.

Objectives of Auditing Account Payable

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 There are several current liabilities audit objectives that need to be considered,
including:
 To ensure that the internal control of current liabilities is adequate.
 To believe that current liabilities are supported by complete evidence and come from
transactions that actually occurred.
 To ensure that all transactions have been recorded as of the balance sheet date.
 To believe that the amount of accrual expense is reasonable
 To ensure that the recording of transactions is in accordance with SAK.
 Things to check: date of occurrence, amount of debt, terms of debt, interest, maturity.

Substantif test :

 Check whether the document and subledger match or not

 Check the journal on the relevant date
 Check cash receipts
 Look to the general ledger mutasi
 Check interest payments

- To believe that the debt in foreign currency has been converted at the BI rate.
- To ensure that all requirements in the credit agreement have been met to avoid bank
default (right and obligation).
- To check whether the presentation of current liabilities in the balance sheet and notes
to financial statements is in accordance with SAK.

Purpose of Substantive Testing of Accounts Payable

- Obtain assurance about the reliability of the accounting records related to trade
payables.
- Proving the existence of trade payables and the occurrence of transactions related to
trade payables listed on the balance sheet.
- Proving the completeness of transactions recorded in the accounting records and the
completeness of accounts payable balances presented on the balance sheet.
- Proving the client's obligations listed on the balance sheet.
- Proving the fairness of presentation and disclosure of trade payables on the balance
sheet.

Determination of Detection Risk for Testing of Details

Accounts payable are affected by purchase transactions and cash disbursements

transactions. Thus, the test of details risk for the accounts payable assertion is affected by
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 the inherent risk, analytical procedure risk and control risk factors associated with the two
classes of transactions.

Substantive Test Design

 Initial procedure, Trace the opening balances of the previous year's working papers
and use generalized audit software to examine general ledger accounts for any
unusual journal entries, and to develop a list of amounts owed at the balance sheet
date.
 Analytical procedure, The auditor's objective in applying this procedure is to develop
expectations for accounts payable balances and the relationship between accounts
payable and other key accounts such as purchases or inventories.

K.Audit Atas Utang Jangka Panjang

1. Kewajiban jangka panjang
adalah kewajiban yang pelunasannya atau jatuhtemponya lebih dari satu
tahun atau satu periode akuntansi mana yang lebih lama. (ontoh dari utang jangka
panjang adala hutang hipotik, utang obligasi,wesel bayar jangka panjang, kewajiban
pensiun, kewajiban lease dll.

2. Investasi jangka panjang

adalah bentuk penyertaan jangka panjang di luar kegiatan pokok perusahaan.
Kewajiban & jangka panjang meliputi hutang-hutang yang dapat dilunasi dalam jangka
waktu lebih dari 1tahun.

Yang termasuk hutang jangka panjang adalah sebagai berikut:

1) Hutang Obligasi Bond Payable

Yaitu pinjaman jangka panjang dengan menjual obligasi, baik didalam maupun di
luar negeri. Contoh : registered bonds, coupon bonds atau bearer bonds,
term bonds, serial bonds, convertible bonds, callable bonds, secured bonds,
unsecured bonds.

2) Kredit investasi long term loan

yaitu : pinjaman dari bank/non bank untuk pembelian aktiva tetap,kecuali tanah.

yaitu : pinjaman dari bank/non bank untuk

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• jika pinjaman berasal dari luar negeri off-shore loan
• tingkat bunga off-shore loan lebih rendah dari tingkat bunga  pinjaman
dalam negeri
• tingkat bunga kreditinvestasi lebih rendah dari tingkat bunga kreditmodal kerja

3) Wesel Bayar
Wesel yang jatuh tempo lebih dari satu tahun. Yaitu: pernyataan tertulis dari debitur
bahwa ia berjanji untuk membayar  jumlah, tanggal dan tingkat bunga tertentu

4) Hutang kepada pemegang saham atau kepada perusahaan induk (Holding Company)

atau kepada Perusahaan Afiliasi (Affiliated company)

5) Hutang Subordinasi

Yaitu : hutang kepada pemegang saham atau perusahaan induk yang tanpa bunga,
dibayar kembali pada saat perusahaan telah mempunyaikemampuan untuk membayar
kembali hutangnya.

6) Bridging loan
yaitu pinjaman sementara yang akan dikembalikan jika kredit investasiyang
dibutuhkan perusahaan sudah diperoleh.

7) Hutang Leasing (hutang dalam rangka sewa guna)

Yaitu : hutang yang diperoleh dari perusahaan leasing untuk pembelian aktiva tetap
(dalam bentuk capital lease atau sales and lease back).Dicicil dalam jangka panjang.
Hutang leasing yang jatuh tempo dalam waktu kurang dari 1 tahun dikelompokkan
sebagai kewajiban jangka pendek, dan sebaliknya.

3. Tujuan Pemeriksaan Kewajiban Jangka Panjang

Tujuan pemeriksaan hutang jangka panjang. Akuntan juga harus memperhatikan

bahwa ketentuan-ketentuan yang dicantumkan didalam perjanjian kredit itu ditaati
oleh klien serta bunga juga telah dihitung dengan benar dan dibukukan dengan tepat
sebagai biaya untuk tahun yang bersangkutan. Tujuan tersebut antara lain:

1. Menentukan Internal Control atas hutang jangka panjang apakah sudah cukup baik.

2. Menentukan apakah hutang jangka panjang sudah dicatat seluruhnya per tanggal
neraca dan diotorisasi oleh pejabat yang berwenang.

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 3. Menentukan hutang jangka panjang yang tercantum di neraca apakah merupakan
kewajiban perusahaan.

4.Menentukan hutang jangka panjang yang berasal dari legal claim atau asset yang
dijaminkan apakah sudah diidentifikasi.

5. Menentukan hutang jangka panjang dalam valuta asing per tanggal neraca apakah
sudah dikonversikan kedalam rupiah berdasarkan kurs tengah Bank Indonesia per
tanggal neraca dan selisih kurs yang terjadi sudah dibebankan/dikreditkan pada rugi
laba tahun berjalan.

6. Menentukan apakah biaya bunga dan bunga yang terhutang dari hutang jangka
panjang serta amortisasi dari premium/discount obligasi telah dicatat per tanggal
neraca.

L. Audit Atas Ekuitas

Auditing equity is usually one of the easiest parts of an audit. For some equity
accounts, you agree the year-end balances to the prior year ending balance, and you’re
done. For instance paid-in-capital seldom changes. Often, the only changes in equity are
from current year profits and owner distributions. And testing those equity additions and
reductions in equity takes only minutes.

Nevertheless, auditing equity can be challenging, especially for businesses that

desire to attract investors. Such companies offer complicated equity instruments. Why?
The desire to attract cash without giving away (too much) power. And this balancing act
can lead to complex equity instruments.  Regardless of whether a company’s equity is
easy to audit or not, below I show you how to focus on important equity issues.

Auditing Equity — An Overview

In this post, we will cover the following

 Primary equity assertions

 Equity walkthroughs
 Equity-related fraud and errors
 Directional risk for equity
 Primary risks for equity
 Common equity control deficiencies
 Risk of material misstatement for equity
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 Substantive procedures for equity
 Common equity work papers

Primary Equity Assertions

Before we look at assertions, consider that equity comes in a variety of forms including:

 Common stock
 Paid in capital
 Preferred stock
 Treasury stock
 Accumulated other comprehensive income
 Noncontrolling interests
 Members’ equity (for an LLC)
 Net assets (for a nonprofit)
 Net position for a government

Certain types of equity accounts are used for certain types of entities. For example,
you’ll find common stock in an incorporated business, net assets in nonprofits, and
members’ equity in a limited liability corporation. The equity accounts used depend upon
the type of entity and what occurs within and outside the organization. Examples include:

Has an incorporated company purchased treasury stock?

Does a commercial entity have unrealized gains or losses on available-for-sale securities?

Does a nonprofit organization have donor-restricted contributions?

Does a government have restricted net position?

So, it’s a must--before you determine the relevant assertions--that you understand the
accounting for (1) the type of entity and (2) the particular equity-related transactions.

Primary relevant equity assertions include:

 Existence and occurrence

 Rights and obligations
 Classification

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 When a company reflects equity on its balance sheet, it is asserting that the
balance exists and that the equity transactions occurred. For example, if common stock is
sold, the balance of the account is based upon the actual sale of stock and the monies
received. In other words, the balance is not fraudulently or erroneously stated. Equity
instruments also have certain rights and obligations. For example, common stock provides
rights to retained earnings. Also, some classes of stock provide voting privileges. Others
do not.

Additionally, the classification of equity balances is important. Determining how to

present equity is usually easy, but classification issues arise when an entity has
convertible stock (is it debt or equity?). Another example of a classification issue is
noncontrolling interests (how much of the profits go to this account?). Keep these
assertions in mind as you perform your transaction cycle walkthroughs.

M. Penyelesaian Audit
 Dalam menyelesaikan audit, auditor memiliki tanggung jawab yang terdiri dari:
1. Menyelesaikan pekerjaan lapangan
2. Mengevaluasi temuan
3. Berkomunikasi dengan perusahaan klien
 Dalam penyelesaian pekerjaan lapangan, auditor harus melaksanakan suatu prosedur
Audit yang lebih spesifik agar mendapatkan bukti audit tambahan yang diperlukan.
Berikut prosedur yang harus dilakukan:
1. Melakukan review atas peristiwa kemudian
2. Membaca notulen rapat
3. Mendapatkan bukti mengenai litigasi, klaim, dan penilaian
4. Mendapatkan surat representasi klien
5. Melaksanakan prosedur analitis
 Dua tipe peristiwa kemudian tersebut adalah sebagai berikut:
1. Peristiwa pertama adalah peristiwa yang telah memberkan tambahan bukti yang
berkaitan dengna kondisi yang terdapat pada tanggal neraca dan berdampak
terhadap taksiran terhadap penyusunan laporna keuangan.
2. Peristiwa kedua adalah peristiwa yang telah memberkan bukti tambahan akan
tetapi tidak berhubungan dengan kondisi yang telah terdapat pada tanggal neraca
yang telah dilaporkan, sehingga kondisi pada peristiwa kedua terdapat pada
tanggal sesudah tanggal neraca.
 Setelah tanggal neraca, auditor juga harus melakukan identifkasi dan evaluasi terhadap
peristiwa setelah tanggal neraca. Tanggung jawab auditor terhadap peristiwa tersebut
dilakukan dengan dua cara sebagai berikut:
1. Melakukan pengujian susbantif akhir tahun yang dilakuakn dengna pengujian
pisah batas dan mencari kewajiban yang ternyata belum tercatat.

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 2. Auditor melaksanakan prosedur audit yagn telah ditentukan atau melaksanakannya
ketika akan mendekati akhir dari pekerjaan lapangan.

N. Non – Assurance services

Assurance services are independent professional services that improve the quality
of information for decision makers. This kind of service is considered important because
the assurance service provider is independent and is considered unbiased with respect to
the information examined. Individuals who are responsible for making business decisions
need assurance services to help improve the reliability and relevance of the information
on which their decisions are based.

Meanwhile, non-assurance services are services produced by public accountants

which do not provide an opinion, negative belief, summary of findings, or other forms of
confidence. The types of non-assurance services produced by public accountants are
compilation services, tax services, and consulting services. In compilation services, public
accountants carry out various accounting services for their clients, such as recording
accounting transactions to preparing financial reports. Tax services include assistance
provided by public accountants to their clients in filling out the income tax return (SPT),
tax planning, and not representing their clients in dealing with tax issues. Consulting
services are regulated in the standard of consulting services.

Objective, to review the non-assurance services provisions in Sections 290 and

291 of the Code to ensure that they continue to support a rigorous approach to
independence for assurance services, particularly audits of financial statements.
Backround assurance service although the independence requirements contained in the
Code were modified in 2009, that year also marked the advent of the global financial
crisis. As a result of the crisis, a number of major jurisdictions around the world have
initiated, or have been actively engaged in, policy debates regarding ways to enhance
audit quality. Among several policy initiatives that are currently actively being pursued in
these jurisdictions are proposed changes to national requirements relating to the provision
of non-audit services by audit firms to their audit clients.Given these developments, the
IESBA initiated a discussion at its February 2012 meeting regarding whether the Code
should include additional restrictions on auditors providing non-assurance services. As a
result of this discussion, the IESBA decided to add a new work stream to its 2012 strategy
and work program to consider whether the Code should include additional restrictions on
auditors providing non-assurance services to their audit clients, and whether the use of
materiality as the basis for prohibiting certain non-assurance services remains appropriate.

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 Task Force progress / Board discussions to date. At its December 2012 meeting,
the IESBA approved in principle, subject to confirmation of scope, a project proposal to
review the non-assurance servicesprovisions in Sections 290 and 291 of the Code. At its
March 2013 meeting, the IESBA received a brief update on the Task Force’s approach to
information gathering for purposes of scoping out the project.At its June 2013 meeting the
IESBA considered the findings from a survey of a number of jurisdictions that the project
Task Force had carried out for purposes of narrowing the scope of the project. The IESBA
also considered the Task Force’s recommendations for the way forward. The IESBA
agreed that the project proposal should be refined to focus on the following: Clarification
of the provisions in Section 290, Independence—Audit and Review Engagements,
addressing management responsibilities; Clarification of the concept of “routine and
mechanical” services relating to the preparation of accounting records and financial
statements; and A review of the emergency exception provisions in the Code pertaining
both to accounting and bookkeeping services, and to taxation services. The IESBA also
supported the development of a paper to, among other matters, raise awareness of the
Code’s approach to NAS and of the robustness of the Code’s NAS provisions, highlight
supplementary ways by which the threats and safeguards approach to independence in the
Code may be enhanced, and generally increase the visibility and transparency of the
relevant provisions in the Code. At its September 2013 meeting, the IESBA approved a
project proposal to review the NAS provisions in Section 290, Independence – Audit and
Review Engagements, and Section 291, Independence – Other Assurance Engagements,
of the Code as these relate to the following three areas:

• Management responsibilities;

• Services of a routine or mechanical nature; and

• Emergency exceptions for bookkeeping and taxation services.

The IESBA also discussed possible elements of a paper that would set out its
views and positions on NAS and related matters. At its December 2013 meeting the
IESBA considered issues and Task Force proposals with respect to:The emergency
exception provisions for bookkeeping and taxation services in Section 290 of the
Code;Clarification of the “Management Responsibilities” subsection of Section 290; and
Clarification of the provisions in the “Preparing Accounting Records and Financial
Statements” subsection of Section 290 dealing with services of a “routine or mechanical”
Nature.At its April 2014 meeting the IESBA approved for exposure the following
proposed changes to the Code pertaining to the provision of non-assurance services to an
audit client:Withdrawal of the emergency exception provisions for bookkeeping and
taxation services provided to audit clients that are public interest entities (PIEs) in Section
290 of the Code;Provisions addressing management responsibilities in Section 290; and
Clarifications regarding the concept of “routine and mechanical” services relating to the
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preparation of accounting records and financial statements in Section 290.With respect to
the latter two areas, the IESBA also approved for exposure corresponding changes in
Section 291 of the Code pertaining to non-assurance services provided to an assurance
client.At its July 2014 meeting the IESBA agreed that the work stream on safeguards
should be completed before determining the nature and scope of the “position paper” on
NAS to be developed and what the timing of that paper might be. The IESBA asked the
Task Force to scope out the issues to be addressed in a project on safeguards and to
present a project proposal for Board consideration at the earliest opportunity.

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 PENUTUP
1. Kesimpulan
Akuntansi pemeriksaan atau biasa dikenal dengan nama auditing adalah bidang
akuntansi yang memiliki tugas untuk melakukan kegiatan pemeriksaan dari hasil yag telah
dicatat dalam laporan keuangan. Dalam sebuah perusahaan seorang akuntan pemeriksaan
harus mampu meghimpun dan mengevaluasi bukti – bukti dalam kegiatan ekonomi
perusahaan.

Langkah – langkah audit meliputi 5 tahap, yaitu :

1. audit pendahuluan
2. review terhadap pengendalian manajemen
3. audit lanjutan
4. pelaporan
5. tindak lanjut

seluruh tahapan audit ini pada akhirnya akan menghasilkan rekomendasi yang
kemudian harus ditindaklanjuti, yang menyajikan analisis dan manfaat yang diperoleh
perusahaan jika rekomendasi tersebut dilaksanakan, serta kerugian yang mungkin terjadi
jika rekomendasi tidak dilaksanakan karena tidak ada tindakan perbaikan yang
dilakukan perusahaan.

2. Saran
Dalam kompilasi resume yang saya buat buat ini hanya sedikit dari banyaknya
sumber ilmu tentang Auditing, saya harap para membaca dapat memahami dan mengulas
materi tentang Auditing tersebut dari sumber lainnya untuk memperkaya ilmu. Semoga
makalah ini dapat memberikan pengetahuan kepada mahasiswa tentang tanggung jawab
auditor dan manajemen.

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