UEU Audit Eksternal Pertemuan 1
UEU Audit Eksternal Pertemuan 1
UEU Audit Eksternal Pertemuan 1
PERTEMUAN I
Dr Rilla Gantino, SE., AK., MM
Prodi Akuntansi - FEB
VISI DAN MISI UNIVERSITAS ESA UNGGUL
Materi Sebelum UTS
Penjelasan umum & pengertian dasar
auditing
Tanggung Jawab dan Tujuan Audit serta SPAP
Standard Pemeriksaan & Quality Control
Bukti Pemeriksaan
Proses Pemeriksaan akuntansi (Audit)
Penerimaan Penugasan audit dan perencanaan
audit
Kertas kerja pemeriksaan akuntansi
Materi Setelah UTS
Materialitas & Risiko audit
Pengendalian Internal dan Penilaian risiko
Kontrol & Pengujian Kontrol
Penyelesaian Audit,
Akuntansi forensic & audit investigasi
KEMAMPUAN AKHIR YANG DIHARAPKAN
Mahasiswa Dapat menjelaskan latar belakang,
pengertian, jenis, standar, manfaat & keterbatasan
audit.
Sarbanes-Oxley Act
Enron WorldCom
Tyco Adelphia
©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley 1-6
Learning Objective 1
Describe auditing.
Criteria
FASB IASB
Transaction
data Written and
electronic Observations
Communications
with outsiders
Client inquiry
Independence
Evaluation of
Evidence
Proper Conclusion
Remoteness of information
Voluminous data
Provides capital
External
Client
Users
Client provides financial
statements to users
©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley 1 - 21
Learning Objective 5
1. Audit 3. Review
Historical
Financial
Statements
2. Internal
Control over 4. Information
Financial 5. Other
Reporting
Technology
including
Environmental audit
Operational
Compliance
Financial Statement
Established
Loan agreement provisions
Criteria
Available Financial statements and
Evidence calculations by the auditor
©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley 1 - 35
Audit of Historical Financial
Statements
Annual audit of Boeing’s financial
Example
statements
Internal auditors
Experience requirement
Financial
Auditing Accounting
and And
Attestation Reporting
Business
Environment
Regulation
and
Concepts
©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley 1 - 42
CBT-e: The CPA Exam Gets a
Makeover