Analytical Procedure

Analytical Procedure - A nalytical P rocedure Table 22-1...

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Analytical Procedure Table 22-1 Analytical Procedure for Notes Payable Analytical Procedure Possible Misstatement Recalculate perkiraan interest expense atas dasar average interest rates dan keseluruhan monthly notes payable Salah saji interest expense dan accrued interest atau penghapusan note payable yang beredar Bandingkan individual notes outstanding dengan tahu-tahun sebelumnya Kelalaian atau salah saji note payable Bandingkan total saldo note payable, interest expense, dan bunga yang masih harus dibayar dengan saldo tahun sebelumnya Salah saji interest expense dan accrued interest atau note payable Prediksi independen auditor terhadap interest expense, menggunakan average notes payable outstanding dan average interest rates, membantu auditor mengevaluasi kewajaran interest expense dan juga pengujian terhadap omitted notes payable. jika actual interest expense lebih besar (jumlahnya material) daripada estimasi auditor, salah satu penyebab yang mungkin adalah mencatat pembayaran bunga atas notes payable yang tidak
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This note was uploaded on 05/11/2011 for the course ECON 101 taught by Professor Herawati during the Spring '11 term at Universitas Indonesia.

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Analytical Procedure - A nalytical P rocedure Table 22-1...

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