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Auditing II (TM5)
Auditing II (TM5)
AUDITING 11
05 Fakultas
Audit Siklus Akuisisi dan Pembayaran:
Pemeriksaan dan Pengujian Substantif
atas Transaksi dan Hutang - Bagian Kedua
Fakultas FEB Anna Christin SE Ak MM
Program Studi
AKUNTANSI
www.mercubuana.ac.id
Learning Objective 1
• Design and perform analytical procedures for
accounts payable.
Analytical Procedures for the
Acquisition and Payment Cycle
Analytical procedure Possible misstatement
Inventory in transit
FOB destination
FOB origin
Learning Objective 3
• Distinguish the reliability of
• vendors’ invoices, vendors’
• statements, and confirmations
• of accounts payable as audit
• evidence.
Reliability of Evidence
Distinction between vendors’ invoices
and vendors’ statements
Ending Ending
balance balance
Audited by Audited
AP and by AP
TDB
TOC + STOT + AP + TDB
= Sufficient appropriate evidence per GAAS
Types of Audit Tests for the
Acquisition and Payment Cycle
Accounts Acquisition
Payable Assets
Acquisition
of assets
Audited by
TOC, STOT, and AP
Ending
balance
Audited by
AP and
TDB
TOC + STOT + AP + TDB
= Sufficient appropriate evidence per GAAS
Terima Kasih
Anna Christin SE Ak MM.