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    Materi Praktik Pemeriksaan Akuntansi

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    Ratih Q Anjilni
    This document provides an agenda and summary for an accounting practices examination meeting. The agenda includes introductions, an overview of the course, techniques for completing assignments, and a presentation of material for the first meeting. Techniques for completing assignments are discussed, including analyzing transactions, determining audit risks and tests, outlining procedures and evidence, and reporting requirements. Students will be divided into eight groups based on transaction cycles and assignments will be due up to four days before the final exam. The goal is for students to gain the skills to plan and conduct audits according to professional standards.

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    Materi Praktik Pemeriksaan Akuntansi

    Uploaded by

    Ratih Q Anjilni
    150 views12 pages
    This document provides an agenda and summary for an accounting practices examination meeting. The agenda includes introductions, an overview of the course, techniques for completing assignments, and a presentation of material for the first meeting. Techniques for completing assignments are discussed, including analyzing transactions, determining audit risks and tests, outlining procedures and evidence, and reporting requirements. Students will be divided into eight groups based on transaction cycles and assignments will be due up to four days before the final exam. The goal is for students to gain the skills to plan and conduct audits according to professional standards.

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    Materi praktik pemeriksaan akuntansi

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    This document provides an agenda and summary for an accounting practices examination meeting. The agenda includes introductions, an overview of the course, techniques for completing assignments, and a presentation of material for the first meeting. Techniques for completing assignments are discussed, including analyzing transactions, determining audit risks and tests, outlining procedures and evidence, and reporting requirements. Students will be divided into eight groups based on transaction cycles and assignments will be due up to four days before the final exam. The goal is for students to gain the skills to plan and conduct audits according to professional standards.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    150 views12 pages

    Materi Praktik Pemeriksaan Akuntansi

    Uploaded by

    Ratih Q Anjilni
    This document provides an agenda and summary for an accounting practices examination meeting. The agenda includes introductions, an overview of the course, techniques for completing assignments, and a presentation of material for the first meeting. Techniques for completing assignments are discussed, including analyzing transactions, determining audit risks and tests, outlining procedures and evidence, and reporting requirements. Students will be divided into eight groups based on transaction cycles and assignments will be due up to four days before the final exam. The goal is for students to gain the skills to plan and conduct audits according to professional standards.

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
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    Praktik Pemeriksaan Akuntansi

    Ratih Qadarti Anjilni, S.E., M.Ak


    Pertemuan ke -1
    Agenda Pertemuan
    01 Perkenalan dan Absensi

    02 Gambaran Umum Mata Kuliah

    03 Teknis Mengerjakan Tugas

    04 Pemaparan Materi Pertemuan 1


    Section Break
    - Menunggu Mahasiswa Hadir -
    NO NIM NAMA MAHASISWA 171011200665 ADHA YOGA DWI SAPUTRA
    1 171011200714 ACHMAD PANDU WINATA 2015121677 AJI AKBAR PRAWIBOWO
    2 171011202053 ADJI MULIAWAN SUMARGO 171011200547 APRILIA HERDIANTI
    3 171011201614 AMELIA RHODATUL HAYATI 171011201890 CARROL PASKALIA APRILYATNI

    ABSENSI
    4 171011202064 AULIA RAHMAH 171011201084 DEBBY ALFANI SIHITE
    5 171011201199 DEVI NABILA RESTI 171011201015 DIAN SAFITRI
    6 171011200338 DIAH PUSPITA ANGGRAINI 171011202123 DIANA KAMILAH
    7 171011201618 EDI SETIYAWAN 171011200587 DINA CRIS MARYATI
    8 171011201130 ETSYA ZUL PRADANA 171011202627 DWI AFNI ARIYANTI
    9 171011202020 EVA CHOIRUNNISA 171011200199 ERVINA SAPTARI
    171011200387 FERRI FERDIANSYAH
    10 171011201284 EVA NOVITA SARI NAIBAHO
    171011201674 FIFI AULIA WAHYUDI
    11 171011200512 FADHILLA RIZKI HERFIAN
    171011202618 FIRDA CASKIA BUDI AL PUTRI
    12 161011250265 FAHMI RAHMAT MUSLIM 171011202688 HANIFAH NURLAILA SARI
    13 171011200596 FATIA AZZAHRA 171011201736 HERDITA MAULANA
    14 171011202646 FATMA CHESARIANI 171011202171 HOSEA ADI SAPUTRA
    15 161011250223 FITRIA SAESARIANTI 171011202213 IIS ROSIANA NIRMALA
    16 171011202393 GEEMA ARDIANSYAH SAFAAT 171011201887 ILHAM MAULANA
    17 171011202369 IKHSAN GUSTIANA 171011202687 ITA LESTARI
    18 171011200478 IKWAN NUR WINARNO 171011200118 KEUIS RAHMALIA
    19 171011202616 ITA YUNITA SARI 171011201085 MARIA VERONICA SIHITE
    20 171011201185 MELLA WAHYUNI 171011200930 MARIANI
    21 171011200553 MUHAMMAD ADIB MAJID 171011201491 MICHELE SHANIA MAROON
    22 171011202043 MUHAMMAD EKMAL RIJAL MUTTAQIEN 171011200539 MUHAMAD SOFYAN
    23 171011200224 MUHAMMAD FARHAN 171011201420 MUHAMMAD FADEL
    24 171011200695 MUHAMMAD SYAHRIL IGO SAPUTRA 171011200597 NANDA HALIM
    25 171011200638 PRIMA ADHIKA RIAWAN 171011201648 NUR SYAIDA UMMA
    26 171011201481 PROBO SEMA ARYA KARTIKA 171011201789 RAISTI LISTIANI
    27 171011201816 RAFIIKA GLESINA 171011202228 RAKA PUTRA ARLIN
    28 171011201380 ROINTAN SIANTURI 171011200538 RESTU ADINDA
    29 171011200705 ROSA FEBRIYANTI FAUZIAH 171011201797 RETNO EKA PUTRI NST
    30 171011202131 SAMSUL BAHRI 171011200193 REZKI SEPTIANSYAH
    31 171011201051 SANTI KURNIAWATI 171011200575 RIKA AUDRIA NINGSIH
    32 171011201505 SIRAJ MAULANA AZHAR 171011202112 RIKE NURKOMARI
    33 171011202341 RISKA AULIA MUKTI
    171011202573 SRI RAHAYU
    161011250403 SITI HUZAIMAH
    34 171011200657 TABAH SADU SUBARI
    171011202025 SUCI ROSINTA
    35 171011201117 TITANIA ELZON 171011200070 SYSCHA NURAENY
    36 171011202347 WAHYU ANUGRAH 171011201885 VEREN VERONICA
    37 171011200664 WISNU AJI FIRDAUS 171011201811 YUNI LESTARI
    38 171011200357 YUDI GUNTARA 171011202634 ZUKHRUFIA RAHMADANI
    Gambaran Umum Mata Kuliah
    Output
    Contents Buku modul ber-
    isbn
    membahas permasalahan atau kasus tentang
    perencanaan audit, kuestioner pengendalian
    Capaian
    internal, pemeriksaan atas siklus penjualan dan
    Mata kuliah ini merupakan lanjutan piutang usaha, pemeriksaan siklus persediaan,
    dan pendalaman atas mata kuliah penggudangan dan pembayaran utang usaha,
    Auditing I dan II yang telah diberikan pemeriksaan atas kas dan setara kas,
    pada semester sebelumnya. pemeriksaan atas siklus perolehan dan
    Setelah mengikuti mata kuliah ini, pembayaran beban dibayar dimuka dan
    diharapkan mahasiswa akan mampu perlengkapan kantor, pemeriksaan atas siklus
    membuat perencanaan audit, perolehan dan pembayaran investasi,
    melaksanakan audit di lapangan dan pemeriksaan atas siklus perolehan dan
    membuat laporan audit, serta pembayaran asset tetap, pemeriksaan atas
    melakukan jasa-jasa atestasi lainnya, pendapatan dan beban, serta penyelesaian audit.
    berdasarkan Standar Profesional
    Akuntan Publik. Persoalan
    Teknik Mengerjakan Tugas

    Analisis transaksi Tentukan Test o control Laporan Audit


    Menceritakan kembali Test of controlnya bagaimana, Berikan
    siklus transaksi tsb, dan bagamana tahap opini/rekomendasi atas
    perusahaan apa, dan perencanaan yang digunakan kasus tsb. (Laporan
    objek auditnya apa audit) dan Jelaskan
    alasan pemilihan
    laporan audit tsb.

    Pembagian Kelompok Tentukan Risiko Audit Prosedur dan Bukti Audit


    Jumlah mahasiswa dan Pengujiannya Tentukan Prosedur audit
    dibagi 8 kelompok, Jelaskan risiko audit apa yang digunakan, dan
    pembagian yang ada pada siklus jelaskan bukti audit atas
    berdasarkan siklus transaksi tersebut dan temuan tersebut
    transaksi audit menggunakan pengujian
    apa.
    Teknik Mengerjakan Tugas
    Kapan dikumpulkan?

    1. Maksimal 4 hari sebelum UAS


    2. Dikerjakan dengan penulisan ilmiah
    3. Karya terbaik, akan menjadi buku untuk
    digunakan kepada kampus

    - Selamat Mengerjakan Tugas -


    Perencanaan Pemeriksaan &
    Perpaduan Proses Akuntansi
    PERENCANAAN
    SA yang berlaku umum mengenai pekerjaan lapangan yang
    pertama mengharuskan dilakukannya perencanaan yang
    memadai.
    “Auditor harus melakukan perencanaan kerja yang
    memadai dan harus melakukan pengawasan secara
    seksama terhadap pekerjaan yang dilakukan oleh para
    asistennya.”
    Perencanaan Pemeriksaan & Perpaduan Proses
    Akuntansi

    3 alasan utama mengapa auditor


    harus melakukan perencanaan
    penugasan dengan tepat :
    1. Agar auditor mampu mendapatkan
    cukup bukti yang memadai sesuai
    dengan kondisinya.
    2. Untuk menjaga supaya biaya audit
    tetap terjangkau.
    3. Mencegah kesalahpahaman
    dengan klien.
    Merancang Audit & Merancang Pendekatan Audit
    Menerima Klien & Melakukan Perencanaan Awal Audit

    Auditor menentukan apakah akan Auditor mengidentifikasikan


    menerima klien baru atau mengapa klien memerlukan
    melanjutkan memberikan jasa atau menginginkan
    pada klien lama. pengauditan

    Harus
    Menghindari terjadinya . Auditor mengembangkan
    kesalahpahaman, auditor harus keseluruhan strategi pengauditan,
    mendapatkan kesepahaman termasuk penugasan audit dan
    dengan klien mengenai kondisi spesialisspesialis audit yang
    kontrak kerja. diperlukan
    Thank You
    Semoga bermanfaat_

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