7/25/2019 A6 Chapter 6 - Tugas Kelompok

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A6 Chapter 6 - Tugas Kelompok Untuk Pengerjaan Soal 6 26, 6 27, dan 6 3!

6 - 26

a! Completeness"! Valuation & allocation-accuracy

#! Existenced! Valuation & allocation classificatione! Valuation & allocation$! Valuation & allocation-detail tie ing! Valuation & allocation-classificationh! Valuation & allocation-cutoff

6 27

a! 1. Transa#t%ons and e&ents:apakah aktiva atau utang entitas ada pada tanggal tertentudan apakah transaksi yang dicatat telah terjadi selama periode tertentu.

2! A##ount "alan#es :apakah komponen-komponen aktiva ke!aji"an pendapatan dan"iaya sudah dicantumkan dalam laporan keuangan pada jumlah yang semestinya.

3! Presentat%on and d%s#losure : "erhu"ungan dengan apakah komponen-komponentertentu laporan keuangan diklasifikasikan dijelaskan dan diungkapkan semestinya.

"! a! #ransactions and events"! $ccount "alances#! #ransactions and eventsd! %resentation and disclosuree! #ransactions and events$! $ccount "alancesg! #ransactions and events

h! %resentation and disclosure%! $ccount "alances

j! %resentation and disclosurek! #ransactions and eventsl! $ccount "alancesm! %resentation and disclosure

7/25/2019 A6 Chapter 6 - Tugas Kelompok

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#! 'ame o$ assert%on made "( management

Spe#%$%# Transa#t%on )elated Aud%t

*"je#t%&e+anagement Assert%ons

eneral Transa#t%on

)elated Aud%t *"je#t%&e

a!ecorded sales transaction have

occurred.

*##urren#e *##urren#e

"!#here are no liens or other restrictionson accounts receiva"le.

aluat%on and Allo#at%on Completeness

#!$ll sales transactions have "een

recorded.

Completeness Completeness

d!eceiva"les are appropriately

classified as to trade and other

receiva"les in the financial statements

and are clearly descri"ed

Class%$%#at%on and

Understanda"%l%t(

Completeness

e!'ales transactions have "een recorded

in the proper period.

Cuto$$ T%m%ng

$!accounts receiva"le are recorded at the

correct amounts.

aluat%on and Allo#at%on A##ura#(

g!'ales transactions have "een recordedin the appropriate accounts.

Class%$%#at%on Class%$%#at%on

h!$ll re(uired disclosures a"out sales

and receiva"les have "een made.

Completeness Completeness

%!$ll accounts receiva"le have "een

recorded.

Completeness Completeness

j!)isclosures related to receiva"les are at

the correct amounts.

A##ura#( and aluat%on A##ura#(

k!'ales transactions have "een recorded

at the correct amounts.

A##ura#( A##ura#(

l!ecorded accounts receiva"le exist. ./%sten#e *##urren#e

m!disclosures related to sales and

receiva"les relate to the entity.

*##urren#e and )%ghts

and *"l%gat%ons

*##urren#e

6 3

a! *+, ccurrence"! *, )etail tie-in#! *1/, Classificationd! *10, ccurrence and rights & *1, Completenesse! *1, Completeness$! *2, eali3a"le valueg! *14, #imingh! *1, Existance& *2, eali3a"le Value

%! *1, Completenessj! *15, %osting and summari3ationk! *1, Existance *4, $ccuracy & *+, Cutoff

l. *16, Classification and understanda"ility