15583_AUDIT(1).pptx - PROSEDUR AUDIT HUBUNGAN ASERSI...

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P R O S E D U R A U D I T H U B U N G A N A S E R S I M A N A J E M E N T E R H A D A P L A P O R A N K E U A N G A N PEMERIKSAAN AKUNTANSI 1
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PROSEDUR AUDIT ANALITI S INSPEK SI KONFIRMA SI EQUIRY PERHITUNGAN PENELUSURA N VOUCHING 1. Perhitungan dan penggunaan rasio-rasio sederhana 2. Analisis vertikal atau laporan persentase 3. Perbandingan jumlah yang sebenarnya dengan data historis atau anggaran 4. Penggunaan model matematis dan statistik, seperti analisis regresi PENGAMATA N
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PROSEDUR AUDIT INSPEK SI KONFIRMA SI EQUIRY PERHITUNGAN PENELUSURA N VOUCHING PENGAMATA N ANALITI S Auditor dapat menilai keaslian dokumen, atau mungkin dapat mendeteksi keberadaan perubahaan atau item-item yang dipertanyakan. Memeriksa sumber daya berwujud memungkinkan auditor dapat mengetahui secara langsung keberadaan dan kondisi fisik sumber daya tersebut. Dengan demikian, inspeksi juga memberikan cara untuk mengevaluasi
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PROSEDUR AUDIT INSPEK SI KONFIRMA SI EQUIRY PERHITUNGAN PENELUSURA N VOUCHING PENGAMATA N ANALITI S Meminta konfirmasi adalah bentuk permintaan keterangan yang memungkinkan auditor memperoleh informasi secara langsung dari sumber independen di luar organisasi klien
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PROSEDUR AUDIT INSPEK SI KONFIRMA SI EQUIRY PERHITUNGAN PENELUSURA N VOUCHING PENGAMATA N ANALITI S Permintaan keterangan meliputi permintaan keterangan secara lisan atau tertulis oleh auditor. Permintaan keterangan tersebut biasanya ditujukan kepada manajemen atau karyawan, umumnya berupa pertanyaan- pertanyaan yang timbul setelah dilaksanakannya prosedur analitis atau permintaan keterangan yang berkaitan dengan keusangan persediaan atau
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PROSEDUR AUDIT INSPEK SI KONFIRMA SI EQUIRY PERHITUNGAN PENELUSURA N VOUCHING PENGAMATA N ANALITI S 1. Perhitungan fisik sumber daya berwujud seperti jumlah kas dan persediaan yang ada 2. Akuntansi seluruh dokumen dengan nomor urut yang telah dicetak.
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PROSEDUR AUDIT INSPEK SI KONFIRMA SI EQUIRY PERHITUNGAN PENELUSURA N VOUCHING PENGAMATA N ANALITI S 1.Memilih dokumen yang dibuat pada
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