Audit Work Paper

Hilmy Mahdy Daulay

Sulastri
Abdul Rahman
Fatimah
 Presentation Agenda

Introduction Working Trial Balance

01 04

Audit Program Top Schedules

02 05

Summary of Adjustment
Journal Entries Supporting Schedule
03 06

2
 Audit Working Paper

It is the records that are

made and the data that the
auditor collects
systematically while
performing the audit task

3
 Benefit of Audit Working Paper

Is the basis for preparation of audit reports

Is a tool for superiors to review and

oversee the work of audit
It is a verification tool of the audit
executives.
report

Presents data for reference It is one of the guidelines

purposes for the next audit task.

4
 Terms Of KKA

Leadership Contains
important issues
Based on rational
relevant to the audit
Complete facts and arguments

Systematic, clean,
Free From Error easy to Have clear goals
understand, and
organized neatly

5
 Terms Of KKA (cont)

As much as possible avoid

reprogramming work 7

In every working paper

should include the
8 conclusions of the audit

results and comments or

reviewer's notes 9

6
 Audit program

a useful tool for setting implementation schedules

and supervision of audit workers.

7
Summary of
Adjustment Journal
Entries

to obtain the correct grouping in the

client's financial statements
 Top Schedule

to combine similar ledger accounts, whose balance amount will be included in the financial
statements in a single sum.

9
Supporting Schedule

At the time the auditor verifies the elements

contained in the client's financial statements, he
makes various supporting papers reinforcing
the financial and operational information it
collects
In each support schedule, the job must be done by
the auditor in verifying and analyzing the elements
included in the list, the method of verification used,
the questions raised in the audit, and the answer to
the question

The supporting schedule should include

also the various conclusions made by the
auditor
Penyusunan KKA