5/7/24, 11:16 PM Kuis Esay - Pokok Bahasan 11: Attempt review

IMPLEMENTASI AUDIT AK-46-INT [ESI]

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/ EAJ2H4-AK-46-INT / Pokok Bahasan 11 - Audit Siklus Perolehan Modal dan Pembayaran Kembali

/ Kuis Esay - Pokok Bahasan 11

Started on Tuesday, 7 May 2024, 9:08 PM

State Finished

Completed on Tuesday, 7 May 2024, 10:32 PM

Time taken 1 hour 24 mins

Grade Not yet graded

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5/7/24, 11:16 PM Kuis Esay - Pokok Bahasan 11: Attempt review

Question 1

Complete

Marked out of 1.00

1. Jelaskan apakah yg dimaksud perolehan modal?

2. Apa sajakah yg termasuk dalam siklus perolehan modal?

3. Mengapa perolehan modal dianggap akun yg jarang terjadi transaksi?

4. Apakah kesulitan dalam mengaudit modal?

5. Apakah perusahaan yg tidak go public lebih mudah dalam mengaudit modal?

6. Mengapa perusahaan non go public jarang bertransaksi modal?

7. Apakah yg dibutuhkan dalam pengendalian intern transaksi modal?

8. Apakah hutang jangka pendek termasuk perolehan modal?

9. Apakah hutang obligasi termasuk dalam perolehan modal?

10. Bagaimana dengan hutang kepada Bank?

11. Bagaimakah prosedur audit untuk pembayaran kembali modal?

12. Bagaimanakah prosedur audit transaksi Dividen?

13. Jika saldo Laba atau Retained earning terjadi perubahan apakah artinya?

14. Bagaimanakah mengaudit RE?

15. Apakah bisa terjadi kecurangan dalam saldo RE?

1. Jelaskan apakah yg dimaksud perolehan modal?

focuses on the acquisition of capital resources through interest-bearing debt and owner's equity and the repayment of
that capital

2. Apa sajakah yg termasuk dalam siklus perolehan modal?

Identify Needs: Determine what goods and services are needed, their quantity, and when to purchase.
Supplier Selection: Search for, evaluate, select, and negotiate contracts with the best suppliers.
Ordering: Placing purchase orders, tracking them, and ensuring on-time delivery.
Receiving Goods and Services: Receive, inspect and store goods and services safely.
Payments to Suppliers: Receive invoices, process payments, and update accounting records.

3. Mengapa perolehan modal dianggap akun yg jarang terjadi transaksi?

Acquired capital (in accounting language often called "Acquired Capital") is an account that records capital obtained
by a company from owners or investors. This account generally rarely experiences transactions because capital is
obtained usually only at certain points in the company's life cycle, such as when the company is founded, when capital
is added from new owners or investors, or when profits are taken that are reinvested in the company.

4. Apakah kesulitan dalam mengaudit modal?

Unclear Equity Structure: Some companies may have complex equity structures, including common stock, preferred
stock, interest-bearing debt, and other financial instruments. Auditing a company with a complex equity structure may
require a deep understanding of these financial instruments and how they affect the company's equity.
Complex Transactions: Transactions such as financial restructuring, acquisitions, mergers, or other changes in capital
structure can complicate equity auditing. Auditors need to ensure that these transactions are accurately reflected in
the company's financial statements.
Market Value Uncertainty: Valuing a company's equity often involves assessing the market value of various assets and
liabilities. These market values can fluctuate over time and require careful assessment by auditors.
Stakeholder Interests: Stakeholders such as owners, investors, or regulators may have different interests in the
company's equity structure. Auditors must ensure that equity information is fairly and accurately presented to all
relevant parties.
Changing Accounting Standards: Accounting standards frequently change, and auditors must ensure that their audits
comply with current accounting standards and regulations.

5. Apakah perusahaan yg tidak go public lebih mudah dalam mengaudit modal?

Companies that do not go public or are not listed on a stock exchange generally have simpler capital structures and
fewer financial transactions compared to public companies. Therefore, in some cases, auditing the capital of a
company that does not go public may be easier than that of a company listed on a stock exchange.

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5/7/24, 11:16 PM Kuis Esay - Pokok Bahasan 11: Attempt review
6. Mengapa perusahaan non go public jarang bertransaksi modal?

Non-public companies, or private companies, rarely carry out capital transactions due to limited funding sources
which depend more on retained earnings or owner's capital. They do not have direct access to capital markets and are
often privately owned, preferring to maintain complete control and avoid the costs and risks associated with external
capital transactions. Limited access, owner control, conservative tendencies, and additional costs are the main factors
that make them more likely to choose organic growth and controlled risk rather than seeking additional funding from
outside parties.

7. Apakah yg dibutuhkan dalam pengendalian intern transaksi modal?

Appropriate authorization for capital transactions:

Share capital expenditure
Repurchase of share capital
Statement of dividend distribution
Appropriate record keeping and segregation of duties:
Share certification book and shareholder master file
Check dividend payments based on the certification book by separate employees
Independent stock sales officers and agents (brokers).
(Share transfer agent services document the transfer of share ownership, pay dividends)
Clear policies for making share certification and recording transactions
Independent internal verification of records
Government requirements and regulations in issuing shares

8. Apakah hutang jangka pendek termasuk perolehan modal?

Short-term debt does not include capital gains. Short-term debt is an obligation that must be paid within a short
period of time, usually within a year or less, and usually includes bills, accounts payable, taxes payable, and other debts
that are due within a short period of time. On the other hand, capital gains reflect capital obtained by a company from
owners or investors, usually through the sale of shares or capital donations. These are the different funding sources that
influence a company's capital structure.

9. Apakah hutang obligasi termasuk dalam perolehan modal?

Bonds payable can be categorized as part of capital acquisition in certain situations, namely when the proceeds from
a bond issuance are used to finance the purchase of fixed assets.
When bond funds are used for capital acquisition, the bonds payable will be classified as long-term debt on the
company's balance sheet. This is because fixed assets have an economic life of more than one year, and the company
has an obligation to pay back bond funds over a longer period of time.

10. Bagaimana dengan hutang kepada Bank?

Bank debt can be part of capital acquisition if loan funds are used to finance the purchase of fixed assets, especially
fixed assets with a long economic life. The classification of bank debt in the balance sheet will depend on the intended
use of the funds, the term of the loan, and the economic life of the fixed assets purchased.

11. Bagaimakah prosedur audit untuk pembayaran kembali modal?

All existing share transactions have been recorded:

Confirmation with the registrar/share transfer agent service.
Examine the meeting minutes and check the stock record book (sales and purchases).
All recorded stock transactions have been authorized and appropriately valued:
Verify the issuance of new shares, mergers, donated capital, treasury: check the minutes of meetings of directors and
commissioners
Trace the number of stock transactions to cash receipts and cash disbursements
Check the amount credited to Share Capital, see the company deed (Nominal Value is appropriate)
Share capital is appropriately valued:
Verify the number of shares outstanding as of the balance sheet date, broker confirmation
Examining canceled certificates.
Verify the number of shares in calculating earnings per share
Share capital is appropriately disclosed:
Examine and disclose the company's deed of establishment, minutes of board of directors' meetings.
Adequate explanation for each class of shares, special rights of shareholders.

12. Bagaimanakah prosedur audit transaksi Dividen?

All existing dividends have been recorded:

Review the permanent KKP audit file to see if there are any restrictions on dividend payments
Dividends have been assessed appropriately:
Recalculate the amount based on the dividend per share and the number of shares outstanding
Confirm with the selling agent (broker).
Dividends paid to shareholders are valid:

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Verify the total record of money paid.
Verify whether payments are made to shareholders who own shares on the dividend recording date
Select a sample of recorded dividend payments and search for the name of the recipient of the money
Dividends payable have been recorded and valued appropriately:
Any unpaid dividends must be recorded as a liability

13. Jika saldo Laba atau Retained earning terjadi perubahan apakah artinya?

If there's a change in the balance of Net Income or Retained Earnings, it signifies a change in the company's net profit
over time. Retained Earnings represent a portion of the net profit that hasn't been distributed to shareholders as
dividends but instead retained by the company for future operational or investment purposes.

14. Bagaimanakah mengaudit RE?

Retained earnings analysis for the year

Make sure the transactions/adjustments included in the RE in accordance with SAK
Is the transaction value correct, examples of appropriation regulations. Assess whether there are transactions that
should be entered but have not been recorded.
Whether RE has been properly disclosed, the existence of restrictions on dividend payments must be disclosed.

15. Apakah bisa terjadi kecurangan dalam saldo RE?

fraud in retained earnings can occur. Retained earnings is an important equity account on a company's balance sheet,
and its changes can provide valuable information about a company's profitability and financial health.
Recording fictitious income: Recording income that never actually occurred to increase net income and retained
earnings.
Improper expenses: Classifying personal or non-business-related expenses as business expenses to reduce net
income and increase retained earnings.
Inadequate reserves: Reducing reserves for future losses or liabilities to increase net income and retained earnings.
Asset depreciation manipulation: Changing the asset depreciation method or asset economic life to increase or
decrease net income and retained earnings.

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