Post on 07-Jul-2018
8/18/2019 Kelompok 4 - SAP 5
1/19
NAMA KELOMPOK 4 :
1. NI WAYAN PUTRI ADNYANI 1306305054
2. NI LUH ASRI SURYAPUTRI SUDJANA 1306305110
3. PUTU MAYA FRANSISCA RAHAYU 1306305136
8/18/2019 Kelompok 4 - SAP 5
2/19
8/18/2019 Kelompok 4 - SAP 5
3/19
MENENTUKAN RISIKO DITEKSI
R!"!#$ %&'"! (%()(* +!"!#$ ,(*-(( %!'$+ '!%(# (#(/ 0&/&0 #(/"()(* "( ! 0('&+!() (/ (%( %!%()(0 "&, (* ("&+"!.
1. M&/ & () ("! '!/ #(' &/ !(/ " ,"'(/'! & (/
%!+&/ (/(#(/2. M&+& !"! R!"!#$ D&'"! (/ D!+&/ (/(#(/3. M&/" &"! !#("! +!"!#$ %&'"! /' # &/ !(/
" ,"'(/'! & (/ ,&+,&%( (%( ("&+"! (/ "(0(
LANGKAH LANGKAH
8/18/2019 Kelompok 4 - SAP 5
4/19
8/18/2019 Kelompok 4 - SAP 5
5/19
PENGUJIAN SU!STANTIF ATAS SALDO UTANG DAGANG
P#+#+( *+ R%-%) D#(#)-% +( ) P#+/ %*+ D#(*%"
U'(/ %( (/ %! &/ (+ *! $)&* '+(/"(#"! &0,&)!(/ (/ 0&/ &,(,#(/ ,&+'(0,(*/ ("()%$ %(/ '+(/"(#"! &/ &) (+(/ #(" (/0&/ &,(,#(/ ,&+# +(/ / ( "()%$ '&+"&, '.S&*!/ ( +!"!#$ &/ !(/ %&'!) /' # ("&+"!
'(/ %( (/ %! &/ (+ *! $)&* +!"!#$ ,(-((/+!"!#$ +$"&% + (/()!'!" %(/ (#'$+9 (#'$+ +!"!#$
&/ &/%()!(/ (/ (%( (%( #&)$0 $# '+(/"(#"!'&+"&, '.
8/18/2019 Kelompok 4 - SAP 5
6/19
PENGUJIAN SU!STANTIF ATAS SALDO UTANG DAGANG
PERANCANGAN PENGUJIAN
SUBSTANTI:
P&/ !(/ " ,"'(/'! ('(" '(/ "(*( %!' #(/ /' # 0&0 &+$)&*• K& (#!/(/ '&/'(/ #&(/%()(/ ('('(/ (# /'(/"! (/ ,&+"(/ # '(/ %&/ (/
'(/ "(*(• M&0, #'!#(/ #&,&+(%((/ '(/ "(*( %(/ #&'&+ (%!(/ '+(/"(#"! (/ ,&+#(!'(/%&/ (/ '(/ "(*( (/ %! (/' 0#(/ %! /&+( (• M&0, #'!#(/ #&)&/ #( (/ '+(/"(#"! (/ %! ('(' %()(0 ('('(/ (# /'(/"! %(/#&)&/ #( (/ "()%$ '(/ "(*( (/ %!"( !#(/ %! /&+( (• M&0, #'!#(/ #&-( !,(/ #)!&/ (/ %! (/' 0#(/ %! /&+( (• M&0, #'!#(/ #&-( (+(/ &/ ( !(/ %(/ &/ / #( (/ '(/ "(*( %! /&+( (.
T (/ '(0( &/ !(/ " ,'(/'! '&+*(%( '(/ "(*((%()(* 0&0, #'!#(/ ,(*-( "()%$ (# / '(/ "(*( (/%! (/' 0#(/ %()(0 /&+( ( 0&/ &+0!/#(/ "()%$ (# / '(/
"(*( (/ "&" / */ ( (%( '(/ () /&+( ( '&+"&, '.
8/18/2019 Kelompok 4 - SAP 5
7/19
M# *+ *+/,#+/ %*+- $-(*+(%
P -#'* *"
P -#'*+*"%(%-
P#+/ %*+'#(%"
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PENGUJIAN SU!STANTIF ATAS SALDOUTANG DAGANG
8/18/2019 Kelompok 4 - SAP 5
8/19
1. PROSEDURAWAL
( %!'$+ 0&0, #'!#(/ #&(/%()(/ ('('(/(# /'(/"! '(/ "(*( (/
%!"&)&/ (+(#(/ $)&* #)!&/
%&/ (/ (+( ;0&/ " ' "()%$ '(/ "(*( (/ %! (/' 0#(/ %! /&+( ( #&
%()(0 (# / '(/ "(*( (/ %!"&)&/ (+(#(/ %! %()(0 , #
,&"(+0&0, #'!#(/ #&'&)!'!(/ &/ *!' / (/ "()%$ (# / '(/ "(*(%! %()(0 , # ,&"(+
%(/ 0&0, #'!#(/ " 0,&+ &/%&,!'(/ %(/ &/ #+&%!'(/ (# /'(/ "(*( %! %()(0 , # ,&"(+ #& %()(0 +& !"'&+ , #'! #("
#&) (+ %(/ +/() &/&+!0((/ #(".
P&/ !(/ ( %!' "&)() %!(-()! %&/ (/"(*( 0&/%( ('#(/
• &0(*(0(/ '&/'(/ ,!"/!" %(/ "(*(#)!&/.•
P&0(*(0(/ '&/'(/ "&,&+( ( "! /! !#(/"!#) " &0,&)!(/ %()(0 &+ "(*((/ #)!&/.• P&0(*(0(/ '&/'(/ &0! #&0( (/$/$0! '&+0!/ &+%( (/ (/ ("(+ %(/"&,&+( ( ) (" ,!"/!" %&/ (/ &0("$#
'&+'&/'
8/18/2019 Kelompok 4 - SAP 5
9/19
() (/ '&+ &/'!/ %()(0 +$"&" ( %!' ('(" #&-( !,(/ (/ #( (/ (/ (%()(* 0&/&/' #(/ ,(*-( !/ $+0("!#& (/ (/ (/ (#(/ %!( %!' "&" (! %&/ (/ *(+( (/( %!'$+.
PENGUJIAN ANALITIS
A %!'$+ %()(0 0&0 &+$)&* &/ &'(* (/ (#(/ ,!"/!" %(/ !/% "'+! 0!)!# &+ "(*((/ "&+'(0&/!)(! +!"!#$ +$"&% + (/()!'!" %&/ (/0&/ ( !#(/ +$"&% + ( %!' 0&0,(/' ( %!'$+%()(0 0&/!)(! #&)( (#(/ !/ $+0("! )( $+(/#& (/ (/ (/ ,&+* , / (/ %&/ (/ (#'! !'("#&-( !,(/ (/ #( (/ (/ %(/ ,&,(/ , / (.
8/18/2019 Kelompok 4 - SAP 5
10/19
A %!'$+ %()(0 0&/%( ('#(/ , #'! ('("#&-( !,(/ $,)! ("! ( %!'$+ *(+ " 0&0&+!#"('&/'(/ /!)(! /$0!/() %(/ *("!) ,&+"!* ('("
&/ ()(/ $,)! ("! (%( '(/ () &/&+,!'(/.
PENGUJIAN RINCIAN TRANSAKSI
D()(0 0&0&+!#"( &/ &) (+(/ #("/' # &0,( (+(/ $#$# ('("
#&-( !,(/ (/ #( (/ (/ ( %!'$+0&)(# #(/ &+! !#("! %&/ (/0&0&+!#"( $ *&+ %(/ (/%!#&) (+#(/ ('( (/ %!,('()#(/$)&* &+ "(*((/.
1. P&0,( (+(/ &/ * %( ('%! (%!)!"("! %&/ (/0&0&+!#"( * '(/ -&"&)
,( (+ ('( "&+'! !#("!$,)! ("! (/ %!,('()#(/$)&* &+ "(*((/.
2. A (,!)( &+ "(*((/0&)(# #(/ &0,( (+(/"& (+( ,&+'(*( %()(00&/!)(! #&)( (#(// (( %!'$+ %( (' 0&/&) " +!"!#) " &0,( (+(/
#&0,()!.
8/18/2019 Kelompok 4 - SAP 5
11/19
PENGUJIANRINCIAN SALDOD()(0 &/ !(/
" ,"'(/'! ('(" &/ !(/ +!/ !(/ "()%$%!,( ! 0&/ (%! '! (#('& $+! (!' ;
1. M&+& !&- ('( M&/!)(!O'$+!"("! %(/ K$/'+(#
2. M&/ #$/ !+0("!
'(/
3. M&/ *!' / K&0,()!
B&,(/ B / (
8/18/2019 Kelompok 4 - SAP 5
12/19
A %!'$+ %()(0 0&)(# #(/ & () ("! ('("#&)( (#(/ #)("! !#("! %(/ &/ / #( (/ * '(/
(/ #( (/ (/ (/ %!, (' $)&* &+ "(*((/( %!'$+ &+) 0&0 &+*('!#(/ S'('0&/'" $/:!/(/ !() A $ /'!/ S'(/%(+%" &+ (/ !(/ * '(/ %(/ 0&)(# #(/#$/ !+0("! ('(" * '(/ (/ #&0 %!(/%!,(/%!/ #(/ %&/ (/ ('('(/ 0!)!# &+ "(*((/.
PER!ANDINGAN PENYAJIAN LAPORANDENGAN GAAP
8/18/2019 Kelompok 4 - SAP 5
13/19
APB O !/!$/ N$.12 0&/&'( #(/ ,(*-( &/ / #( (/ ('(" &+ ,(*(/ %()(0 (# /9(# /'&+ !"(* (/ '&+%!+! %(+! !'(">0$%() &0& (/ "(*(0%!!" (+('#(/ /' # 0&0, (' )( $+(/#& (/ (/ (/ # !/ $+0('! .P&/ / #( (/ '&+"&, ' %( (' %!, ('
(%( )( $+(/ %("(+ %(/ %!!# '!%&/ (/ ('('(/ ('( %!"( !#(/ %()(0)( $+(/ '&+ !"(*.
PER!ANDINGAN PENYAJIAN LAPORAN DENGANGAAP C +(.
8/18/2019 Kelompok 4 - SAP 5
14/19
A (+ %( ('0&)(#"(/(#(/( %!' )( $+(/
#& (/ (/ "& (+(& '! "&$+(/CPA *(+ "0(0 ;
1. M&/&+( #(/ &+(' +(/ &'!#( (%( +$ &"!2. M&0(*(0! "("(+(/ %(/ ' (/ &/'!'(" %(/
0&/&/' #(/ '!/ #(' &/ ( (!/ "("(+(/ %(/' (/
3. M&0(*(0! () + '+(/"(#"! %(/ "!"'&0!/ $+0("! #)!&/ "&+'( 0&/ (/'!"! ("
,( (!0(/( #&"&) + *(/ '+(/"(#"! (#(/0&0 &/ (+ *! &/'!'(".
4. M&0(*(0! "'+ #' + &/ &/%()!(/ !/'&+/ &+ "(*((/ %(/ 0&/ & () ("! ,( (!0(/('!/ #(' 0(/ ((' (/ %( (' %!,&+!#(/ (%(
&+ "(*((/5. M&/!)(! +!"!#$ 0&0 &+! !#("! ("&+"!
0(/( &0&/. D(/ 0&/%$# 0&/'("!#(/#&"!0 )(/ ( %!'6. M&/ & () ("! (+ " #(" +$ !'(,!)!'("
)!# !%!'(" "$) &/"! "!#) " $ &+("! "&+'(#!/&+ ( #)!&/ %()(0 )!/ # / (/ !/% "'+
"& (+( +&)('! & '&+*(%( (+( &"(!/ / (
PERTIM!ANGAN JASA!ERNILAI TAM!AH
8/18/2019 Kelompok 4 - SAP 5
15/19
PERTIM!ANGAN JASA!ERNILAI TAM!AH C +(.
T " ) ) )%+# * ,# -*&**+ '*+ ,#+/ ) *+
)%+# *A %!'$+ "&+!/ #()! 0&0,(/%!/ #(/ '$)$# # + #!/&+ ( &+ "(*((/
8/18/2019 Kelompok 4 - SAP 5
16/19
P&/ # +(/ R!"!#$P(%( "&'!( +&/ (/( ,!"/!" '&+%( (' +!"!#$ (/ '!%(#
%( (' %! (/ #( $)&* +&/ (/( '&+"&, '. P&/ # +(/ +!"!#$< R!"# A""&""0&/'= 0&+ (#(/ ("( ,&+/!)(! '(0,(* (/
&/'!/ %!0(/( ( %!'$+ "&+!/ 0&0!)!#! &/ &'(* (/
#* " " '&/'(/ !/% "'+!
PERTIM!ANGAN JASA!ERNILAI TAM!AH C +(.
P&/!()!(/ B!"/!"P&/!)(!(/ ,!"/!" %(/ ( ( 0&0,(/' 0(/( &0&/
0&0(*(0! (#'$+9 (#'$+ # / ! (/ %( (' 0&/%$+$/ /!)(! &+ "(*((/ 0&+ (#(/ ("( ,&+/!)(! '(0,(* (/ &/'!/ .B!"/!" "&+!/ #()! %!/!)(! %&/ (/ 0&/ /(#(/ #$0,!/("!%(+! '! ( 0&'$%& (!' 0&'$%& ("(+ %(+! (#'! ( ,&+"!*(+ " #(" (/ %!%!"#$/'$#(/ %(/ *(+ ( )(,( ,&+ (/%(.
8/18/2019 Kelompok 4 - SAP 5
17/19
JASA !ERNILAI TAM!AH DALAMSIKLUS IN7ESTASI
A %!'$+ "&'&)(* 0&/ &)&"(!#(/ +$"&" ( %!' /' #"!#) " !/ &"'("! ( %!'$+ %( (' 0& & () ("! !/ &"'("!&/'!'(" %&/ (/ 0&0,(/%!/ #(/ (%( &+ "(*((/ )(!/
(/ ,&+ &+(# %()(0 !/% "'+! (/ "(0(. A %!'$+ %( ('0&/ & () ("! "&,&+( ( & '! &/'!'(" &+ "(*((/ (/%( (' 0&0(/ (('#(/ (#'! ( /' # 0&/ *("!)#(/
&/ ()(/ )(,( %(/ (+ " #(" "&+'( &/ ( (!(/ ' (/
&/'!'(" ('( 0$%() &+ "(*((/.
8/18/2019 Kelompok 4 - SAP 5
18/19
8/18/2019 Kelompok 4 - SAP 5
19/19