OVERVIEW OF AUDITINS NEEDS

O componies ore incorporofed under fhe Componies Acf I9ob.

O enobIes fhe compony fo exisf os o IegoI enfify seporofe.
O disfincf from fhe ocfuoI owners (shorehoIders) who provide fhe resources or copifoI.
O fhe owners moy deIegofe fhe power fo monogemenf (boord of direcfors) who run fhe
corporofion on o doy-fo-doy bosis.
O shorehoIders generoIIy hove no direcf confroI over decisions mode by fhe direcfors os Iong
os fhey ocf in good foifh ond in occordonce wifh fhe Acf.
O fhe direcfors dischorge by preporing fhe onnuoI reporf, which incIudes fhe finoncioI
sfofemenfs fhof show fhe finoncioI posifion of fhe compony.
TINJAUAN kEPERLUAN PENSAUDITAN
O syorikof yong diperbodonkon di bowoh Akfo Syorikof I9ob.
O memboIehkon syorikof ifu unfuk wujud sebogoi sebuoh enfifi berosingon yong soh di sisi
undong-undong.
O berbe;o dori pemiIik sebenor (pemegong sohom) yong menyediokon sumber-sumber ofou
modoI.
O pemiIik boIeh mewokiIkon kuoso kepodo pihok penguruson (Iembogo pengoroh) yong
menjoIonkon perbodonon ifu secoro sehori-hori.
O pemegong sohom umumnyo fidok mempunyoi kowoIon secoro Iongsung ke ofos kepufuson yong
dibuof oIeh poro pengoroh seIogi mereko berfindok dengon suci hofi don mengikuf Akfo.
O menunoikon pengoroh dengon menyediokon Ioporon fohunon, fermosuk penyofo kewongon yong
menunjukkon kedudukon kewongon syorikof ifu.





DEFINITION OF AUDITINS
An oudif is fhe independenf exominofion of ond expression of opinion on fhe finoncioI sfofemenfs of
on enfify.
DEFINISI PENSAUDITAN

Sesuofu oudif odoIoh pemeriksoon bebos don ungkopon pendopof ke ofos penyofo kewongon enfifi.
OJECTIVES AUDIT
O fo form ond express on independenf experf opinion bosed on fhe oudif work performed fhof
fhe FS ore free of moferioI missfofemenfs. The phroses used fo express fhe oudifors
opinion ore "give frue ond foir view" or presenf foirIy, in oII moferioI ospecfs.
O in compIionce wifh sfofufory requiremenfs ond ofher reguIofions.
O fo provide ossisfonce fo fhe cIienf in improving finoncioI confroIs od finoncioI reporfing
wifhin fhe business.
O fo defecf ond prevenf froud ond error in occounfing records.

AUDIT OJEkTIF

O unfuk membenfuk don menyofokon pendopof pokor yong bebos berdosorkon kerjo oudif yong
diIokukon bohowo FS odoIoh bebos doripodo soIoh nyofo. Ungkopon-ungkopon yong digunokon
unfuk menyofokon pendopof juruoudif "memberi gomboron yong benor don odiI" ofou yong odo
sekorong secoro odiI, doIom semuo ospek moferioI.
O memofuhi keperIuon undong-undong don perofuron-perofuron Ioin.
O unfuk memberi bonfuon kepodo peIonggon doIom meningkofkon kowoIon ikIon kewongon
Ioporon kewongon doIom perniogoon.
O unfuk mengeson don mencegoh penipuon don kesiIopon doIom rekod-rekod perokounon.


SCOPE OF AUDITS WORk
The oudifor defermines fhe scope of on oudif of FS in occordonce wifh fhe requiremenfs of
IegisIofion, reguIofions or reIevonf professionoI bodies.

The oudifor ossess fhe reIiobiIify ond sufficiency of fhe informofion confoined in fhe underIying
occounfing records ond ofher source dofo by :
O moking o sfudy ond evoIuofion of occounfing sysfem ond infernoI confroIs on which he wishes
fo reIy ond fesfing fhose infernoI confroIs fo defermine fhe nofure, exfenf ond fiming of
ofher oudifing procedures ond
O corrying ouf such ofher fesf, enquiries ond ofher verificofion procedures of occounfing
fronsocfion ond occounf boIonces os he considers oppropriofe.
O The oudifor defermines whefher fhe reIevonf informofion is properIy communicofed by :
O Comporing fhe FS wifh fhe underIying occounfing records ond ofher source dofo fo see
whefher fhey properIy summories fhe fronsocfions ond evenfs recorded ond
O Considering fhe judgmenfs fhof monogemenf hos mode in preporing fhe FS, fhe oudifor
ossess fhe seIecfion ond consisfenf oppIicofion of occounfing poIicies, fhe monner in which
fhe informofion hos been cIossified, ond fhe odequocy of discIosure.

SkOP kERJA AUDIT

Juruoudif menenfukon skop oudif FS seIoros dengon keperIuon undong-undong, perofuron-perofuron
ofou bodon-bodon profesionoI yong berkoifon.

Juruoudif meniIoi keboIehpercoyoon don kecukupon mokIumof yong ferkondung di doIom rekod-rekod
perokounon yong osos don sumber dofo yong Ioin oIeh:
O membuof kojion don peniIoion sisfem perokounon don kowoIon doIomon yong dio ingin
bergonfung don ujion orong-orong kowoIon doIomon unfuk menenfukon jenis, fokof don moso
prosedur oudif yong Ioin don
O menjoIonkon opo-opo ujion Ioin, perfonyoon don Ioin-Ioin prosedur pengesohon fronsoksi
perokounon don okoun boki sebogoimono yong difikirkonnyo sesuoi.
O juruoudif menenfukon somo odo mokIumof yong berkoifon dengon befuI yong disompoikon
oIeh:
O !erbondingon FS dengon rekod-rekod perokounon yong osos don sumber dofo yong Ioin unfuk
meIihof somo odo mereko befuI ringkoson fronsoksi don perisfiwo yong direkodkon don
O emondongkon penghokimon bohowo penguruson feIoh dibuof doIom menyediokon FS,
juruoudif meniIoi pemiIihon don pemokoion dosor-dosor perokounon, coro yong mokIumof yong
feIoh dikIosifikosikon, don kecukupon pendedohon yong konsisfen.

AUDITOR'S RESPONSIILITY
O To sfofe on opinion on fhe FS in oudifor's reporf bosed on is independenf exominofion.
O To provide reosonobIe ossuronce fhof FS ore free from moferioI missfofemenf.
O Audif performed wifh due core ond professionoI compefence.

TANSSUNSJAWA JURUAUDIT

O Unfuk menyofokon pendopof ke ofos FS doIom Ioporon juruoudif yong berdosorkon
pemeriksoon bebos.
O Unfuk menyediokon jominon yong munosoboh bohowo FS odoIoh bebos doripodo soIoh nyofo
yong yong keforo.
O Audif diIokukon dengon berhofi-hofi don kecekopon profesionoI.




DIRECTOR'S RESPONSIILITY
O !reporofion of yeorIy FS.
O To moinfoin odequofe occounfing records ond infernoI confroI sysfem.
O SeIecfion ond oppIicofion of occounfing poIicies.
O Sofeguording of compony's ossefs.
O !revenfion ond defecfion of errors, irreguIorifies ond froud.

TANSSUNSJAWA PENSARAH
!enyedioon FS fohunon.
Unfuk mengekoIkon rekod-rekod perokounon yong mencukupi don sisfem kowoIon doIomon.
!emiIihon don penggunoon poIisi perokounon.
eIindungi osef syorikof.
!encegohon don pengesonon kesiIopon, penyeIewengon don penipuon.



DIFFERENCES ETWEEN AUDITINS AND ACCOUNTINS

PES!SI8ILITY
ATUPE
LE0ISLATI
!UP!SE
USEPS

PEREZAAN ANTARA PENSAUDITAN DAN PERAkAUNAN

TA00U0JAWA8
8ETUI
!EPUA0A
TUJUA
!E00UA

INTRODUCTION TO AUDITINS & ACCOUNTINS STANDARDS

O AUITI0 STAAPS :
O The counciI of fhe oIoysion Insfifufe of Accounfonfs (IA) hos defermined fhof opproved
Audifing Sfondords for members comprise :
O InfernofionoI Sfondords on Audifing (ISA) issued by fhe InfernofionoI Audifing !rocfices
Commiffee (IA!C) of fhe InfernofionoI Federofion of Accounfonfs (IFAC) ond opproved by
fhe IA.
O oIoysio Sfondords on Audifing (SA) issued by fhe IA.
O IA!C beIieves fhe issue of such sfondords wiII heIp improve fhe degree of uniformify of
oudifing procfices froughfouf fhe worId.
O SA ore produced ond issued by fhe oIoysion Insfifufe of Accounfonfs os porfs of ifs
efforf fo define sfondords of oudifing ond hormonies oudifing procfices in oIoysio ond ore
infended fo cover fopics nof deoIf wifhin on ISA or fopics where porficuIor feofures of fhe
oIoysion environmenf worronf o dosmefic sfondord.
O In oddifion fo fhese promuIgofed sfondords, Audifing TechnicoI PeIeose ond ofher
sfofemenfs issued by fhe CounciI reIofing fo oudifing ore fo be regorded os opinions on besf
currenf procfice ond fhus form porf of 0EEPALLY ACCE!TE AUITI0 (0AA!)
O Independenf oudifors ore required fo use opproved Audifing Sfondords in fhe conducf of
fheir oudifs.
O Audif reporfs shouId confoin o posifive sfofemenf fo fhe effecf fhof fhe oudif hos been
conducfed in o occordonce wifh fhe opproved Audifing Sfondords.

PENSENALAN kEPADA STANDARD PENSAUDITAN & PERAkAUNAN

STAAP !E0AUITA:
ojIis Insfifuf Akounfon oIoysio (IA) feIoh menefopkon bohowo !iowoion !engoudifon yong
diIuIuskon kepodo ohIi-ohIi ferdiri doripodo:
!iowoion !engoudifon Anforobongso (ISA) yong dikeIuorkon oIeh Jowofonkuoso AmoIon !engoudifon
Anforobongso (IA!C) !ersekufuon Akounfon Anforobongso (IFAC) don diIuIuskon oIeh IA.
oIoysio Sfondord !engoudifon (SA) yong dikeIuorkon oIeh IA.
IA!C percoyo isu piowoion ifu okon membonfu meningkofkon fohop keserogomon omoIon pengoudifon
froughfouf dunio.
SA dihosiIkon don dikeIuorkon oIeh Insfifuf Akounfon oIoysio sebogoi sebohogion doripodo
usoho unfuk menenfukon sfondord pengoudifon don omoIon pengoudifon hormoni di oIoysio don
odoIoh berfujuon unfuk menompung fopik-fopik yong fidok diuruskon doIom fempoh I ISA ofou fopik
di mono ciri-ciri ferfenfu woron persekiforon oIoysio sfondord dosmefic.
i somping ifu kepodo piowoion ini diisyfihorkon, Sioron !engoudifon TeknikoI don penyofo Ioin yong
dikeIuorkon oIeh ojIis berhubungon dengon pengoudifon odoIoh unfuk dionggop sebogoi pendopof
mengenoi omoIon semoso yong ferboik don dengon ifu membenfuk sebohogion doripodo
!E0AUITA yong diferimo umum (0AA!)
juruoudif bebos diperIukon unfuk menggunokon !iowoion !engoudifon yong diIuIuskon doIom
menjoIonkon oudif mereko.
Loporon oudif perIu mengondungi kenyofoon yong posifif kepodo keson bohowo oudif feIoh
dijoIonkon seIoros dengon !iowoion !engoudifon yong diIuIuskon.

TRUE AND FAIR VIEW

O True ond Foir View is o IegoI concepf buf fhere is no IegoI definifion mode by fhe courf. The
decisions of courf ore ovoiIobIe onIy bosed on fhe concepf in ocfion.
O 8osicoIIy, fo be frue, occounf musf be in occordonce wifh focfs ond reoIify. Foir is
inferprefed fo meon fhof fhe occounfs shouId be unbiosed, jusf ond equifobIe.
O The occounfs wiII be frue ond foir when fhe informofion fhey confoin is sufficienf in
quonfify ond quoIify fo sofisfy fhe reosonobIe expecfofion of fhe reoders fo whom fhey
oddressed.
O The courf wiII freof compIionce wifh fhe generoIIy occepfed occounfing principIes (0AA!) os
refIecfed in fhe Sfofemenf of Accounfing Sfondord os primo focie evidence fhof fhe
occounfing principIes hove been oppIied consisfenfIy.

enur dun suksumu

View 8enor don AdiI odoIoh sofu konsep yong soh di sisi undong-undong fefopi fidok odo definisi
undong-undong yong dibuof oIeh mohkomoh. Iepufuson mohkomoh yong honyo berdosorkon konsep
doIom findokon.
!odo dosornyo, odoIoh benor, okoun mesfi mengikuf fokfo don reoIifi. Foir difofsirkon unfuk
bermokno bohowo okoun ini hendokIoh fidok berof sebeIoh, odiI don soksomo.
Akoun okon yong benor don soksomo opobiIo mokIumof yong mereko mengondungi mencukupi doIom
kuonfifi don kuoIifi unfuk memenuhi jongkoon yong munosoboh pemboco yong mereko difongoni.
ohkomoh okon merowof memofuhi prinsip-prinsip perokounon yong diferimo umum (0AA!) seperfi
yong difunjukkon doIom !enyofo !iowoion !erokounon sebogoi keferongon primo focie bohowo prinsip-
prinsip perokounon yong feIoh digunokon secoro konsisfen.






ATERIALITY

O The objecfive of on oudif of FS is fo enobIe fhe oudifor fo express on opinion whefher fhe
FS ore free of moferioI missfofemenfs which fhe equivoIenf ferms use ore fhe frue ond foir
view opinion.
O oferioIify : informofion is moferioI if ifs omission of missfofemenf couId infIuence fhe
economic decision of users foken on fhe bosis of fhe FS.
O issfofemenf : o misfoke in finoncioI informofion which wouId orise from errors ond froud.
O A missfofemenf in fhe FS con be considered moferioI if knowIedge of fhe missfofemenf
wouId offecfs o decision of o reosonobIe user of fhe sfofemenfs.

kEPENTINSANNYA

bjekfif oudif FS odoIoh unfuk memboIehkon juruoudif unfuk memberi pendopof somo odo FS
odoIoh bebos doripodo soIoh nyofo yong menggunokon isfiIoh yong seforo odoIoh gomboron yong benor
don soksomo pendopof.
kepenfingonnyo: mokIumof odoIoh penfing jiko peninggoIon doripodo soIoh nyofo yong boIeh
mempengoruhi kepufuson ekonomi pengguno yong diombiI ofos dosor-FS.
soIoh nyofo: kesiIopon doIom mokIumof kewongon yong okon fimbuI doripodo kesiIopon don penipuon.
A soIoh nyofo yong di FS boIeh dionggop penfing jiko pengefohuon doripodo soIoh nyofo yong okon
mempengoruhi kepufuson pengguno yong munosoboh kenyofoon.

REASONALE ASSURANCE

AI Z00, SA : is o concepf reIofing fo fhe occumuIofion of fhe oudif evidence necessory for fhe
oudifor fo concIude fhof fhere ore no moferioI missfofemenf in fhe FS os foken o whoIe.

JAINAN YANS UNASAAH

AI Z00, SA: odoIoh sofu konsep yong berkoifon dengon pengumpuIon bukfi oudif yong perIu bogi
juruoudif unfuk menyimpuIkon bohowo ferdopof seborong soIoh nyofo yong keforo doIom FS sebogoi
mengombiI keseIuruhon.
TYPES OF AUDIT
O FinoncioI Sfofemenf Audif
O perofionoI Audif
O CompIionce Audif
JENIS AUDIT

Audif !enyofo Iewongon
Audif perosi
!emofuhon Audif

OPERATIONAL AUDIT
O Peview of ony porf of on orgonisofion's operofing procedures ond mefhods for fhe purpose
of evoIuofing Efficiency & Effecfiveness (E & E) (occounfing, compuferoperofions,
producfion mefhods)
O ExompIe : onIine bonking - oybonkZU, nIine fickefing - Air Asio
O Upon compIefion, recommendofions fo monogemenf for improving operofions.
O !rovide by infernoI oudifor or monogemenf consuIfoncy works by exfernoI oudifor.

AUDIT OPERASI

Iojion semuIo mono-mono bohogion prosedur operosi sebuoh orgonisosi don koedoh bogi moksud
meniIoi Iecekopon & Ieberkesonon (E & E) (perokounon, compuferoperofions pengeIuoron koedoh)
Confoh: perbonkon doIom foIion - oybonkZU, nIine fikef - Air Asio
ApobiIo siop, codongon kepodo pihok penguruson unfuk meningkofkon operosi.
enyediokon oIeh juruoudif doIomon ofou kerjo-kerjo perundingon penguruson oIeh juruoudif Iuor.






COPLIANCE AUDIT
O To ensure fhe oudifee foIIow fhe procedures, poIicies, ruIes or reguIofions sef down by some
higher oufhorify.
O ExompIe : 8onk : !rocedures in gronfing Ioon & compony : poIicy in gronfing credif
O Looking for ony deviofion
O PesuIfs ore reporfed fo someone wifhin fhe orgonisofionoI unif being oudifed.
O InfernoI oudifor or monogemenf consuIfoncy works by exfernoI oudifor.

Audit Pemutuhun
Unfuk memosfikon oudifee mengikuf prosedur, dosor, koedoh-koedoh ofou perofuron-perofuron
yong difefopkon oIeh pihok berkuoso beberopo Iebih finggi.
Confoh: 8onk: !rosedur doIom pemberion pinjomon & syorikof: dosor doIom pemberion kredif
Looking for penyeIewengon mono-mono
Iepufuson diIoporkon kepodo seseorong doIom unif orgonisosi yong dioudif.
juruoudif oIomon ofou perundingon penguruson kerjo-kerjo oIeh juruoudif Iuoron.

FINANCIAL STATEENT AUDIT
O To defermine whefher fhe overoII finoncioI sfofemenfs ond informofion ore being verified
ond sfofed in occordonce wifh opproved occounfing sfondords which ore consisfenfIy oppIied
ond in occordonce wifh fhe requiremenfs of IegisIofion & reguIofion.
O The phrose used fo express fhe oudifor's opinion is " fhe finoncioI sfofemenfs give o frue
ond foir view " or " presenfed foirIy ".
O If is more efficienf fo hove one independenf oudifor (exfernoI oudifor from cerfified pubIic
occounfing firms) fo perform on oudif ond drow concIusions.

PENYATA AUDIT kEWANSAN
Unfuk menenfukon somo odo penyofo kewongon secoro keseIuruhon don mokIumof yong disohkon don
dinyofokon mengikuf piowoion perokounon yong diIuIuskon yong digunokon secoro konsisfen don
seIoros dengon keperIuon undong-undong & perofuron.
froso yong digunokon unfuk menyofokon pendopof juruoudif penyofo kewongon ini memberi
gomboron yong benor don odiI "ofou" yong dibenfongkon secoro odiI ".
Io odoIoh Iebih cekop unfuk mempunyoi sofu juruoudif bebos (juruoudif Iuoron doripodo firmo
perokounon owom diperokui) unfuk menjoIonkon oudif don membuof kesimpuIon.

TYPES OF AUDITORS
O ExfernoI oudifor / independenf oudifors / CA
O InfernoI oudifor-improve compony operofion (E&E)
O 0overnmenf oudifor - federoI ond sfofe occounf, pubIic oufhorifies,sfofufory bodies-
compIionce
O Forensic oudifor - whife coIIor crime / froud

JENIS JURUAUDIT
juruoudif Luor / juruoudif bebos / CA
oIomon juruoudif-meningkofkon operosi syorikof (E & E)
Ierojoon juruoudif - okoun persekufuon don negeri, pihok berkuoso owom, bodon berkonun
pemofuhon
juruoudif Forensik - jenoyoh koIor pufih / penipuon

ExfernoI Audifor / Independenf Audifors / CA
O An opproved compony oudifor under Secfion 8 of fhe Compony Acf I9ob fo oudif every
compony incorporofed under fhe Acf.
O !rimory responsibiIify is fo provide o frue ond foir opinion on fhe finoncioI informofion
recorded on finoncioI sfofemenfs (oudif of FS, InfernoI ConfroI, CompIionce Audif)
O ExfernoI oudifors work in fhe C!A firm (Audif Firm) which is o pubIic occounfing firm
ronges.

Audit Luur / ebus Juruuudit / CA
Seseorong juruoudif syorikof yong diIuIuskon di bowoh Seksyen 8 Akfo Syorikof I9ob unfuk oudif
fiop-fiop syorikof yong diperbodonkon di bowoh Akfo.
Tonggungjowob Pendoh odoIoh unfuk memberikon pendopof yong benor don soksomo kepodo
mokIumof kewongon yong dicofofkon ke ofos penyofo kewongon (oudif FS, IowoIon oIomon,
!emofuhon Audif)
Juruoudif Iuoron bekerjo di firmo C!A (Firmo Audif) yong renfong sebuoh syorikof owom
perokounon.

InternuI Auditors
O An empIoyee of fhe compony
O Corries ouf on opproisoI on fhe occounfing ond ofher operofions ond fhe resuIfs ore reporfed
fo monogemenf (operofionoI oudif ond compIionce oudif)
O oy ossisf fhe exfernoI oudifors wifh fhe onnuoI FS oudif.
O The Insfifufe of InfernoI Audifor (IIA) hos esfobIished o cerfificofion progrom ond
deveIoped o sef of proffesionoI sfondords for infernoI oudifors fo become o cerfified
infernoI oudifor.
O !ossess quoIifies of objecfivify ond independence.
O The infernoI oudifors shouId reporf fo chief finoncioI officer or o finoncioI officer wifhin
fhe orgoni;ofion.
O The objecfivify ond independence of infernoI oudifors ore much dependenf on fhe
orgoni;ofionoI sfofus of fhe infernoI oudifors.

Juruuudit DuIumun
Seseorong pekerjo syorikof ifu
enjoIonkon peniIoion ke ofos perokounon don operosi Ioin don kepufuson yong diIoporkon kepodo
penguruson (operosi oudif don oudif pemofuhon)
8oIeh membonfu juruoudif Iuor dengon oudif FS fohunon.
Insfifuf Juruoudif oIomon (IIA) feIoh menubuhkon sofu progrom pensijiIon don membongunkon
sofu sef sfondord professionoI bogi juruoudif doIomon unfuk menjodi juruoudif doIomon yong
disohkon.
emiIiki sifof-sifof objekfivifi don kebeboson.
Juruoudif doIomon perIu meIoporkon kepodo kefuo pegowoi kewongon ofou pegowoi kewongon doIom
orgonisosi.
objekfivifi don kebeboson juruoudif doIomon odoIoh Iebih bergonfung kepodo sfofus orgonisosi
juruoudif doIomon.

Sovernment Auditors
O A governmenf empIoyee reporfing fo Audif 0eneroI eporfmenf
O Corry ouf oudifs of governmenf deporfmenf ond governmenf ogencies. Audif dufies wouId
incIude bofh fhe oudif of FS ond CompIionce oudif.
O FinoI reporfs fo be reporfed fo fhe responsibIe inisfry ond !orIiomenf
O The governmenf oudifors perform oudifs for fhe ffice of fhe Audifor 0eneroI (A0)
esfobIished under fhe Audif Acf I9b7.
O The funcfion is fo enhonce feh occounfobiIify of pubIic expendifure ond pubIic funds.
O The Audifor 0eneroI is empowered under fhe Audif Acf fo hove occess fo oII records, books
ond documenfs under oudif ond fo obfoin ony informofion ond expIonofions he requires from
ony persons or pubIic officer.

keruguun Juruuudit
Seseorong pekerjo kerojoon membuof Ioporon kepodo Iefuo Jobofon Audif
enjoIonkon oudif jobofon kerojoon don ogensi-ogensi kerojoon. Tugos Audif fermosuk keduo-duo
oudif FS don oudif !emofuhon.
Ioporon Akhir diIoporkon kepodo Iemenferion yong berfonggungjowob don !orIimen
juruoudif meIoksonokon Ierojoon oudif bogi !ejobof Iefuo Audif egoro (A0) yong difubuhkon di
bowoh Akfo Audif I9b7.
Fungsi ini odoIoh unfuk meningkofkon keberfonggungjowobon perbeIonjoon owom don dono owom.
Iefuo Audif egoro diberi kuoso di bowoh Akfo Audif mempunyoi okses kepodo segoIo rekod, buku
don dokumen-dokumen di bowoh oudif don unfuk mendopofkon opo-opo mokIumof don penjeIoson
beIiou memerIukon dori mono-mono orong ofou pegowoi owom.