Professional Documents
Culture Documents
Audit Procedures
Review
Management Review BOD
Revenue
Inquiry Meeting
Agent
Minutes
Reports
Audit Procedures for Finding
Contingencies
Audit Procedures
Obtain
Examine
Review attorney
Letters of
legal invoices letters
Credit
re: litigation
Inquire of management
Correspond with attorneys
Review internal statements prepared
subsequent to the balance sheet date
Review records prepared subsequent
to the balance sheet date
Examine minutes issued subsequent
to the balance sheet date
Obtain a letter of representation
Dual Dating
Use analytical
Assess as Update
part of initial procedures &
based on
make final
planning audit results
assessment
Kelangsungan Usaha
• Laporan keuangan bertujuan umum disusun atas suatu
basis kelangsungan usaha, kecuali manajemen
bermaksud untuk melikuidasi entitas atau menghentikan
operasinya, atau tidak memiliki alternatif yang realistis
selain melakukan tindakan tersebut di atas.
• Tanggung jawab auditor adalah untuk mengevaluasi
apakah penggunaan asumsi kelangsungan usaha tepat,
dan untuk menyimpulkan apakah terdapat suatu
ketidakpastian material untuk mempertahankan
kelangsungan usahanya.
Evaluasi Kelangsungan Usaha
Management Representation Letter
Recording and
Responsibility Completeness Recognition,
disclosing
for financial of measurement,
subsequent
statements information and disclosure
events
Information Accompanying Basic
Financial Statements
Balance sheet
Income statement Basic Standard
financial auditor’s
Statement of statements report
cash flows
Footnotes
Detailed comparative Information
statements accompanying
basic financial
Statistical data statements
Schedule of
insurance coverage Separate paragraph –
unqualified, qualified,
or disclaimer
Step 6