4. Perencanaan Pem Keu 1.pptx - PERENCANAAN PEMERIKSAAN...

This preview shows page 1 - 15 out of 69 pages.

Audit Keuangan Sektor Pemerintahan (AKSP) PERENCANAAN PEMERIKSAAN KEUANGAN
Image of page 1

Subscribe to view the full document.

Tahap Pelapora n Pelaksan aan Perenca naan
Image of page 2
Image of page 3

Subscribe to view the full document.

Perlunya Perencanaan Yang Memadai Ketentuan Standar Pekerjaan harus direncanakan sebaik-baiknya dan jika digunakan tenaga asisten harus disupervisi dengan semestinya.
Image of page 4
Reasons To enable the auditor to obtain sufficient appropriate evidence for the circumstances. To help keep audit costs reasonable. To avoid misunderstanding with the auditee.
Image of page 5

Subscribe to view the full document.

If you fail to plan, then you plan to fail
Image of page 6
Image of page 7

Subscribe to view the full document.

Langkah-langkah Perencanaan (1) Pemahaman Tujuan Pemeriksaan dan Harapan Penugasan, (2) Pemenuhan Kebutuhan Pemeriksa, (3) Pemahaman Atas Entitas (4) Pemantauan Tindak Lanjut Hasil Pemeriksaan Sebelumnya, (5) Pemahaman Atas Sistem Pengendalian Intern, (6) Pemahaman dan Penilaian Risiko, (7) Penetapan Materialitas Awal dan Kesalahan Tertolerir, (8) Penentuan Metode Uji Petik, (9) Pelaksanaan Prosedur Analitis Awal dan (10) Penyusunan Program Pemeriksaan dan Program Kegiatan Perseorangan
Image of page 8
Planning an Audit and Designing an Approach Accept client and perform initial audit planning Understand the client’s business and industry Assess client business risk Perform preliminary analytical procedures Set materiality, and assess acceptable audit risk and inherent risk Understand internal control and assess control risk Develop overall audit plan and audit program Gather information to assess fraud risks
Image of page 9

Subscribe to view the full document.

Accept client and perform initial audit planning Understand the client’s business and industry Assess client business risk Perform preliminary analytical procedures Set materiality, and assess acceptable aud risk and inherent risk Understand internal control and assess control risk Develop overall audit plan and audit program Gather information to assess fraud risks AUDIT PLANNING
Image of page 10
Pemahaman Tujuan Pemeriksaan dan Harapan Penugasan
Image of page 11

Subscribe to view the full document.

Tujuan Dan Harapan Pemeriksaan Tujuan pemeriksaan LKPD adalah pemberian opini atas kewajaran LKPD dengan memperhatikan: kesesuaian LKPD dengan Standar Akuntansi Pemerintahan; kecukupan pengungkapan; kepatuhan terhadap peraturan perundang-undangan; efektivitas sistem pengendalian intern. Dalam rangka pencapaian tujuan tersebut, penugasan atas pemeriksaan keuangan memiliki harapan-harapan ( expectation ) dari pemberi tugas. Pemeriksa harus memperoleh harapan-harapan penugasan secara tertulis dari pemberi tugas. Hal ini untuk menghindari harapan-harapan yang tidak dapat dipenuhi oleh pemeriksa. Harapan penugasan bukan membatasi pemeriksa pada aspek tertentu, tetapi harapan tersebut merupakan fokus atau sasaran yang harus diperhatikan pemeriksa.
Image of page 12
Tujuan Langkah Ini Pemahaman tujuan pemeriksaan dan harapan penugasan dilakukan untuk mengetahui hasil akhir dan sasaran pemeriksaan yang diharapkan pemberi tugas serta mengetahui kriteria pengukuran kinerja penugasan.
Image of page 13

Subscribe to view the full document.

Cara Pemahaman Dengan melakukan komunikasi dengan pemberi tugas oleh pemeriksa dengan memperhatikan input-input sebagai berikut: Laporan hasil pemeriksaan tahun sebelumnya
Image of page 14
Image of page 15
  • Fall '16

{[ snackBarMessage ]}

Get FREE access by uploading your study materials

Upload your study materials now and get free access to over 25 million documents.

Upload now for FREE access Or pay now for instant access
Christopher Reinemann
"Before using Course Hero my grade was at 78%. By the end of the semester my grade was at 90%. I could not have done it without all the class material I found."
— Christopher R., University of Rhode Island '15, Course Hero Intern

Ask a question for free

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern