AUDITING_-PENGUJIAN_PENGENDALIAN_MENILAI.docx

AUDITING_-PENGUJIAN_PENGENDALIAN_MENILAI.docx - AUDITING...

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AUDITING - PENGUJIAN PENGENDALIAN / MENILAI RESIKO PENGENDALIAN (Assessing Control Risk) Assessing Control Risk merupakan suatu proses mengevaluasi pengendalian intern suatu entitas dalam mencegah atau mendeteksi salah saji yang material dalam laporan keuangan. Tujuan dari menilai resiko pengendalian adalah untuk membantu auditor dalam membuat suatu pertimbangan mengnai resiko salah saji yang materil dalam asersi laporan keuangan. Namun sebelum melakukan penilaian pengendalian resiko, seorang auditor harus memahami perancangan dan pengimplementasian pengandalian internal sebelum memutuskan apakah entitas tersebut dapat diaudit (auditabilitas). Ada dua factor yang menetukan auditabilitas, yaitu : A. Integritas Manajemen Jika manajemen tidak memiliki integritas, maka sebagian besar auditor tidak akan menerima penugasan audit. B. Kelengkapan catatan akuntansi Catatan akuntansi merupakan sumber bukti audit yang penting bagi sebagian besar tujuan audit. Disini seorang auditor juga harus memeriksa apakah semua jenis laporan keuangan
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