umat, 07/2023 NOMA MOCHAMAD EAFLY DNA 07 s00n01081 _ Bypit th Babu 070, (Drs. Yadi supriyadl, Ae, MMO) zs TySMiNg AypiT chp Is 4 “A Wore Are the transneton-related Audit objectives beng fulflled for each of the internal controls described in the questions “1 TansAction-P-olated Audit Objective: ExistencelDccurronee = _2 Transaotion—Felated bud Objective: Completeness 3. Transhction-P elated budit Objective: Completeness _ 4 Transaation-Pelated Pudit Objective: PoourAcy __5. Teansaction-Lolated Pudit Objective: PreourAey ( Transtehon-Related Rudit Objective: Pecurdcy 1. Transaction-Lelated Pudit Objeatwe: Gutolt “4 TransAetion-P-olated budit Objective: Gxistenceldecurrenee “bere: ave. suggested tests of control for ech of the internal controle L Test of Control: Review the organization's structure and verity that personnel invelved in purchasing Avo Independent of Fooeiving, _shipp tha, and paytbles| disbursing functors. 2 Test of Control: Examine reeewing reports to ensure they are prenumbered, And verity that A _person independent of check preparation cheeks the numerical sequence. 4. Test of Control Inspect the process to confirm that vendors’ invoices are rouked directh to _Aecounting From the mailroom. 4 Test of Control Review evidence that A reaponcible employe feviows ANd Approves Wels Aseount distnbubons before transaetions are entered into the computer. 5 Test of Control Seloot A sAmple of vendor invoices And check that extensions, footings, _alseounts, and freight terms Are decurately vented $ Test of Gontrol Observe the process to contirm tak chooks are automatiedlly posted wn the chsh disbursements journal as they Are prepared 1. Test of Gontrol inspect supporting documents to ensure they are properly canceled at the Hime the checks Are sighed 2 Tost of Control Fyamine the process for the custody of checks atter signature. and betore iin Fo very Ht itis handed by an employee independent ok pate, disbursing, etch ANA _general ledger functions, — 4b)umat, 07/2023 “0. Here ato the potential Gnancial misstatements AssociAtod with the Absence of ech control L Potential Misstatement: unauthorized or weorreet purehases may ve purchases Way coeur. 4. Potential Misstatement: Missihg of unFecorded thventory Keoeipt Fransfetions. _ 4. Foentall Misstatement: Risk of unduthoriz-eq of unrecorded invoices. _# Potential Misstatement: incorrect Account dietribubions, which can lead fo wisstated nancial _statemonts. =e 5. Potential Misstatement: Overpayment, understatement of habilitt-s, of incorrect eipense Yeeognition a _¢ Potential Misstatomont: Errors in the eash disbursoments journal leading to misstated _ disbursements. 1. Potential Misstakement unauthorized or miproper payments may be made Improper payments may be made. a Potential Misstatoment: Lick of thelt or “misappropriation of chooks. _4 For each gotenkal misstatement in part 0, here are suggested substantive, audit procedures _L Substantive budit Procedures Lovie purchase vavords and supporting droumentation to identify unauthorized of ineorvect purchases. 2. Substantive Audit Procedure: Select a sample, of reeling reports and, verity that they ar properly recorded in the Accounting, system. 3. Substantive Pudit Prove-dure: Fxamine vendor | voices ces to ensaive they are decurAtel recorded they are decurately reoorded in the Accounting systou. 3 4. Substantive Budit Procedure: Analyze the Accurfey of Account distributions in a sample of _ transactions. &, Substantive budit Procedure: F-veonelle vendor involve Amounts with the recorded amounts ik Fhe Knancial statements $. Substantive budit Procedure: Focohelle checks ik the eleh dicbursements journal with _supporting documentation 1. Substantive Pudit Procedure: ‘oview eanooled supporting documents And cheek kor hook bor proper authorization. _& Substantive Pudit Procedure. Verity the custody of chooks and etamine for Any wrequanities tw cheek handling, These procedures help the auditor assess the Accuracy And completeness of the financial _ statements And detoot any material misstatements, Gi)umat, 07/2023 (8-23 A benkut YontihikAct apaeah wasing-macing dari | hingga 71 merupAbsn devine uji Hontrol _Kebidakse-sulian moneter, atau Keduln yA _ | Porbedaan sebe-sar too dalam jumlah cok - Kotidasesuaian Nonotor 2, Gek yang batal hilang - Devidet yy Kontrol 3. Pembayaran ganda atas faktur - Kebidakse-suauin. Moneter 4. Bavang yang sAlah diklasitikAsikan dalam jurnal Akutcist - Povidel ui Hontyol _5. Faletur yang tak ditandatangani - Devas yi Kontrol _§ Heterlambatan ponoatatan laporan penerimaan - Devidel ui Kontrol 1. Laporan penerimaan sing a dan kesalahan perpanyangan - Peviasi uy Kontrol dan _Kohdaksesuaian Moncton b. untuk setiap pengeouslan, berikut adalah dontinkast tyuan audit Forkaik Fransakst yang tak “Kerpenulhi | Ketidakse-suaian Moneter: Peeurast 2 Devidel uj Kontrol Kelongeapan 5. Ketidaksesuaian Moneter: hkurast 4 Denidsl uj Kontrol lAsitifast 5. Devise uj Kontrok Kejadian § Dewiasi ji Kontrol: Kelengkapan 1. Beviael_uji Kontrol dan Ketidaksecudian Monetor: Kelengeapan dan Akurast ©. Fentingnys Audit dari “eotiap pongeoumlan ie Forbedaan sebesar tio dalam Jumlah cok dapat wenyebabean _penyainpaian n atau penqurangan pengurangan biaya yang tidak tepat: 2 bek yang batal hilang wunghin menunuhean KelewAban Kontrol dalam proses pengeluaran ok 4 Pombayaran ganda akas Gaktur adalah ketidaksesuman moneter ny dapat monyebabean _penyampaian butya atau akan hutang yang tidak tepat: 4 Bavang yang salah diklasitikasikan dalam jurnal akusis dapat memengaruhi Hlasiiikast biaya dalam _laporan Keuangan _ 5. Faletur yang tale ditandatangani munghin menunjukeAn Kurangnya otorisis! Ang 5 tepat, _wemenagttu Kejadian bitya. _¢ Heterlambatan penoatatan laporan pencnimaan dapat menyebabkan keterlambatan dalam wongakul haya atau kewayban, 1. LApordn genernadn ying bilAng dan Kosdlahan perpanjangan dapat mongakibatkan pelaporan Fewangan yang tidak akurat dan kemungkinan pewbayaran aAndA CFs]uwmat, 03/a/z023 lian For Ach procedure, here is the type of audit evidence used L Obtain a list of Accounts paytble - Documentary evidence flict of Accounts payalble-) And, Fecdloulation (re-Add and compare) 2 Thee From tho genoral ledger trial balance and supporting documentation - Documentary evidence (supporting documentation) and Pepertormance (determining proper inclusion on financial statements) == = 3. bAleulate the vate of purchases to Accounts payable - Analytical procedures (ratio eAleulAtion) 4. Determine the exchange rate and check oaloulations - Pnalyhedl procedures (opehange rake cAloulAtion) And Inquit'y (discussion with the hookkeeper). 5 Discuss with the bookkeeper - inquiry (discussion with bookkeeper) §. Obtain vendors’ statements trom the controller - Documentary evidence (vendors statements) and Peconoilation (reconciliation to the listing of Accounts payable) 1 Obtain vendors’ statements directly from vendors - Documentary evidence (vendors’ atatements) And Peeoneliittion (reconelliation to the listing of accounts payable? & Epamine supporting documents for oAsh disbursements — Documentary evidence Coup porting, documents) = : _ 1 Epamine Acquisihions and cash disbursements journals - Pocumentary evidence (journals) and Unquity looking for large ov unusual transactions) b For each procedure, here ts the balance-related Audit objectiveds) satished, L Obtain A list of Accounts payible - Completeness (ensuring all payable Accounts are inchided). 2. Trace rom the general ledger +nial balance and supgor ting documentation — Byistonceldecurrence Consuring the AccurAey of Feeorded pelle) > _ 3. baleulate the vaho of purchases to decounts payable - Recuraoy (veritying the Accurdoy of the ratio). _4 Pekormine the exokuinge vate And check cAleulations - RecurAey (veritying the AacurAay of foreign currency payables) _5. Discuss with the bookteeper - Uldssitieation (identifying related parties, debt balances, or notes payable) = . Obtain vendors! statements trom the controller - Completeness and GxickoncelDeourrence _lonsuring completeness and verifying the oxistenoe of payables). 1. Obtain vendors’ statements directh from vendors - Completeness ahd Fxtetenoe/ccurronce (ensuring completeness and veritying the existence of payables) 2 Epamine supporting documents for cAsh disbursements — Existonco/Oocurrenoe Gorikyng that _ disbursements Actually oecurred). = 4_E amine Acquisitions and eash disbursements journals - Completeness and Gutolt (ensuring that all relevant transactions are recorded in the correct period)