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Pertemuan 13eBusiness, AIS, Financial Statement and

Accounting Professionals

Matakuliah : F0662/ Web Based Accounting

Tahun : 2005

Versi : 1/0

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Learning Outcomes

Pada akhir pertemuan ini, diharapkan mahasiswa

akan mampu :

• Mutu/keandalan laporan akuntansi keuangan dalam eBusiness environment (TIK-13)

• Paradigma baru sistem akuntansi (TIK-13)• Dampak eBusiness pada Profesi akuntan (TIK-13)

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Outline Materi

• Materi 1 Financial statement in eBusiness

• Materi 2 New Forms of Assurance to facilitate eBusienss

• Materi 3 EBusiness and Accounting Professional

Assurance Services

Assurance services are professionalservices that improve the quality of

information for decision makers.

Assurance services can beperformed by CPAs or by

a variety of other professionals.

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Attestation Services

An attestation service is a type of assuranceservice in which the CPA firm issues a

report about the reliability of an assertionthat is the responsibility of another party.

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Other Assurance Services

Most other assurance services do not meet theformal definition of attestation services.

The CPA must be independent.

The CPA is not required to provide a written report.

The CPA must provide assurance.

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Assurance Services onInformation Technology

There is an increased demand for assuranceabout computer controls surroundinginformation transacted electronicallyand the security of the information

related to the transactions.

– assurance over Web site controls

– assurance about information system reliability

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Assurance Services onInformation Technology

WebTrust is an attestation service, and theWebTrust seal is a symbolic representation

of the CPA’s report on management’sassertions about its disclosure ofelectronic commerce practices.

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Assurance Services onInformation Technology

SysTrust is an attest-type engagement to evaluate and test system reliability inareas such as security and data integrity.

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Assurance Services onOther Types of Information

CPA Performance View

CPA ElderCare Services

CPA Risk Advisory Services

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Assurance, Attestation, and Nonassurance Services

ASSURANCE SERVICES

Other Attestation Services(e.g., WebTrust, SysTrust)

Other Assurance Services(e.g., CPA Performance View)

CertainManagementConsulting

ATTESTATION SERVICES

Audits Reviews

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Assurance, Attestation, and Nonassurance Services

NONASSURANCE SERVICES

Other ManagementConsulting

TaxServices

CertainManagementConsulting

Accounting andBookkeeping

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Economic Demandfor Auditing

Information risk reflects the possibility thatthe information upon which the businessrisk decision was made was inaccurate.

Auditing can have a significant effecton information risk.

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Causes of Information Risk

1. Remoteness of information

2. Biases and motives of the provider

3. Voluminous data

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Reducing Information Risk

1. User verifies information

2. User shares information risk with management

3. Audited financial statements are provided

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Nature of Auditing

Auditing is the accumulation andevaluation of evidence aboutinformation to determine and

report on the degree ofcorrespondence between the

information and established criteria.

Auditing should be done by a competent, independent person.

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Accumulating andEvaluating Evidence

Evidence is any information used by the auditorto determine whether the information being

audited is stated in accordance with theestablished criteria.

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Competent, Independent Person

The auditor must be qualified to understand thecriteria used and must be competent to know

the types and amount of evidence to accumulateto reach the proper conclusion after the

evidence has been examined.

The competence of the individual performing the audit is of little value if he or she is biased in the

accumulation and evaluation of evidence.

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Reporting

The final stage in the auditing processis preparing the Audit Report which is

the communication of the auditor’sfindings to users.

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Types of Audits

Financial Statement Audit

Operational Audit

Compliance Audit

Efficiency Effectiveness

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Operational Audit

ExampleEvaluate computerized payroll system

for efficiency and effectiveness

InformationNumber of records processed, cost ofthe department, and number of errors

EstablishedCriteria

Company standards for efficiency andeffectiveness in payroll department

AvailableEvidence

Error reports, payroll records, andpayroll processing costs

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Compliance Audit

ExampleDetermine whether bank requirementsfor loan continuation have been met

Information Company records

EstablishedCriteria

Loan agreement provisions

AvailableEvidence

Financial statements andcalculations by the auditor

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Financial Statement Audit

ExampleAnnual audit of Boeing’s

financial statements

InformationBoeing's financial

statements

EstablishedCriteria

Generally accepted accountingprinciples

AvailableEvidence

Documents, records, and outsidesources of evidence

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Types of Auditors

Internal Auditors

Certified Public Accounting Firms

Internal Revenue Agents

General Accounting Office Auditors

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The Electronic NetworkEnvironment

Discuss how e-commerce

and the Internet affect

CPA firm operations.

Discuss how e-commerce

and the Internet affect

CPA firm operations.

E-Commerce and CPA Firm Operations

CPA firms are using the Internetto market their services.

They also use the Internet to connecttheir global professional staff.

Sender’smail

server

Receiver’smail

server

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The CPA Requirements

Educational

Passing the CPA Exam

Experience

The AICPA sets professional requirementsfor CPAs, conducts research, and publishesmaterials on many different subjects related

to accounting, auditing, attestation andassurance services, managementconsulting services, and taxes.

AICPA

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Assurance, Attestation, and Nonassurance Services

NONASSURANCE SERVICES

Other ManagementConsulting

TaxServices

CertainManagementConsulting

Accounting andBookkeeping

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Summary

• Mahasiswa diwajibkan membuat summary