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Case Advanced Auditing Essay

3034 words - 13 pages


Sebagai bagian dari tahap IV proses audit, auditor mengevaluasi bukti yang mereka peroleh selama tiga tahap pertama dalam audit untuk menentukan apakah mereka mesti melaksanakan prosedur prosedur tambahan untuk tujuan-tujuan penyajian dan pengungkapan. Auditor melakukan pendekatan untuk memperoleh bukti untuk tujuan audit yang berkaitan dengan transaksi dan saldo.
· Melaksanakan prosedur untuk memahami pengendalian yang berkaitan dengan tujuan penyajian dan pengungkapan sebagai bagian dari prosedur penilaian resiko.
· Melakukan uji pengendalian yang berhubungan dengan pengungkapan ketika penilaian awal atas resiko pengendalian berada di bawah maksimum.
· Melaksanakan ...view middle of the document...

Karakteristik yang paling penting dari komitmen adalah kesepakatan perusahaan untuk memberikan komitmennya pada suatu rangkaian kondisi tetap di masa mendatang.
Berikut kami sajikan bebrapa prosedur audit yag sering digunakan untuk mencari kewajiban kontijen, akan tetapi tidak semuanya dapt siterapkan dalam semua audit :
· Mengajukan pertanyaan kepada manjemen (secara lisan atau tertulis) mengenai kemungkinan adanya kontijensi yang tidak dicatat.
· Mereview laporan agen pendapatan internal tahun ini dan tahun sebelumnya untuk menyelesaikan pajak pendapatan.
· Mereview risalah pertemuan direksi dan pemegang saham untuk indikasi tuntutan hokum atau kontijensi lainnya.
· Menganalisis beban atau biaya hukum untuk periode di bawah audit dan mereview faktur dan laporan dari penasihat hukum untuk indikasi kewajiban kontijen terutama tuntutan hukum dan penundaan penilaian pajak.
· Memperoleh surat dari setiap pengacara utama yang memberikan jasa hukum untuk kliennya dalam status penundaan tuntutan atau kewajiban kontijen.
· Mereview dokumentasi audit untuk setiap informasi yang mungkin menunjukkan potensi kontijensi.
· Memeriksa letter of credit yang berlaku pada tanggal neraca dan memperoleh konfirmasi untuk saldo yang digunakan dan tidak digunakan.
jika auditor menyimpulkan adanya kewajiban kontijen, auditor harus mengevaluasi arti penting dari kewajiban yang potensial itu dan hakikat dari pengungkapan yang diperlukan dalam laporan keuangan untuk memperoleh bukti mengenai tujuan keterjadian dan hak, serta kewajiban penyajian dan pengungkapan.
Pencarian komitmen yang tidak diketahui biasanya dilakukan sebagai bagian dari audit setiap bidang audit.
Mengajukan pertanyaan kepada pengacara klien (inquiry of the clients attorney) merupakan prosedur utama yang menjadi tempat auditor bergantung untuk mengevaluasi tuntutan hukum yang diketahui atau klain lain terhadap klien dan mengidentifikasi tuntutan tambahan. Auditor bergantung pada keaahlian dan pengetahuan pengacara klien mengenai persoalan hukum klien untuk memberikan opini professional mengenai hasil yang diharapkan dari tuntutan hukum yang ada dan jumlah yang mungkin dari kewajiban , termasuk biaya pengadilan.
Sifat penolakan oleh pengacara untuk menyediakan informasi yang lengkap menngenai kewajiban kontijen kepada auditor jatuh dalam dua kategori :
1. Pengacara menolak merespons karena kurangnya pengeahuan mengenai persoalan yang melibatkan kewajiban kontijen.
2. Pengacara menolak mengungkapkan informasi yang mereka anggap rahasia.

Auditor mereview transaksi dan peristiwa yang muncul setelah tanggal neraca untuk menentukan apakah terdapat transaksi atau peristiwa yang muncul yang mungkin mempengaruhi penyajian dan pengungkapan wakr dari laporan periode saat ini. Terdapat dua jenis peristiwa kemudian (subsequent events) yang memerlukan pertimbangan manajemen dan evaluasi auditor:

Peristiwa yang memiliki dampak langsung terhadap laporan keuangan dan...

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