SIKLUS PENJUALAN

8/17/2019 SIKLUS PENJUALAN

1/25

AUDITING IIAUDIT SIKLUS PENJUALAN

& PENAGIHAN

Kelompok 8 :

1. Mifta!l Ul!m "1#$8$%'$1(

). Siti No* +ai,a "1#$8$%'$#1

#. N!* Ama- "1#$8$%'$''. No/i P!0pita Sa*i "1#$8$%'$%(

. a2at!l Ima3i4a"1#$8$%'$81


2/25

Me35e/al!a0i apaka 0al-oak!3 4a35 -ipe35a*!i ole0ikl!0 te*0e6!t tela

-i0a2ika3 0e7a*a a2a*0e0!ai -e35a3 p*i30ip 9p*i30ip ak!3ta30i 4a35-ite*ima !m!m.

T!2!a3 ke0el!*!a3 -a*ia!-it 0ikl!0 pe32!ala3 -a3

pe3a5ia3

Me3-etek0i a-a34akelemaa3 pe35e3-alia3

i3te*3al -alam 0ikl!0pe32!ala3 t!3ai"k*e-it -a3pe35elolaa3 pi!ta35-a5a35

TUJUAN AUDITOR


3/25

AKUN DALAM SIKLUS PENJUALAN

& PENAGIHAN

Gam6a* te*0e6!tme3!32!kka3 6aate*-apat lima 2e3i0

t*a30ak0i -alam 0ikl!0pe32!ala3 -a3 pe3a5ia34ait! :1. Pe32!ala3 ;pe32!ala3

t!3ai -a3 k*e-it<). Pe3e*imaa3 ka0

#. =et!* -a3 poto35a3pe32!ala3

'. Pe35ap!0a3 pi!ta35tak te*ta5i

. Tak0i*a3 6e6a3 pi!ta35tak te*ta5i


4/25

JENIS T=ANSAKSI AKUN +UNGSI ISNIS & D>KUMENSE=TA ?ATATAN TE=KAIT UNTUK SIKLUS PENJUALAN

-a3 PENAGIHAN

JENISTRANSAKSI

AKUN FUNGSIBISNIS

DOKUMEN& CATATAN

Pe32!ala3 - Pe32!ala3- Pi!ta35

Da5a35

- P*o0e0pe0a3a3

pela355a3- Pem6e*ia3

k*e-it- Pe35i*ima3

6a*a35- Pe3a5ia3

pela355a3-a3pe37atata3pe32!ala3

- Pe0a3a3pela355a3

ata! pe0a3a3pe32!ala3

- Dok!me3pe35i*ima3

- +akt!*pe32!ala3

-+ile t*a30ak0ipe32!ala3

- J!*3alpe32!ala3ata! listing

- +ile i3-!k

pi!ta35 !0aa- Ne*a7a 0al-o


5/25

JENISTRANSAKSI

AKUN FUNGSIBISNIS

DOKUMEN &CATATAN

Pe3e*imaa3

t!3ai

- Ka0 -i a3k

-Pi!ta35Da5a35

- P*o0e0 -a3

pe37atata3pe3e*imaa3

- =emitta37e

a-/i7e- P*eli0ti35

pe3e*imaa3ka0

- +ile t*a30ak0ipe3e*imaa3

ka0- J!*3al

pe3e*imaa3ka0 ata!li0ti35

=et!* pe32!ala3 - =et!*

pe32!la3- Pi!ta35

Da5a35

- P*o0e0 -a3

pe37atata3*et!*pe32!ala3

- Memo k*e-it

- J!*3al *et!*-a3pe35!*a35a3pi!ta35

Pe35ap!0a3

pi!ta35 4a35ti-ak te*ta5i

- Pi!ta35

Da5a35- Pe34i0ia3

- Pe35ap!0a3

pi!ta35

- +o*m!li*

oto*i0a0i


6/25

P=>SEDU= AUDIT

Taap Me3ilai =i0iko

Taap Me3a355api=i0iko

Taap Pelapo*a3


7/25

Sikl!0 pe32!ala3 & pe3a5ia3 *e3ta3te*a-ap ke7!*a35a3 (fraud)

Sikl!0 4a35 *e3ta3 te*a-ap ke7!*a35a3(fraud) mem6!at pe35e3-alia3 i3te*3al0e6a5ai pe3a35kal !tama34a

A!-ito* a*!0 memaami pe35e3-alia3

i3te*3al !3t!k me3ilai *e0ikope35e3-alia3(control risk) -alam 0ikl!0 i3i

Dalam ISA p*o0e-!* i3i a-ala p*o0e-!*a!-it taap pe*tama 4ati! p*o0e-!*pe3ilaia3 *i0iko

P=>SEDU= AUDIT


8/25

Te*-apat empat la35ka 4a35 pe3ti35-alam memaami pe35e3-alia3

i3te*3al 4ait! :

A!-ito*meme*l!ka3 ke*a35kake*2a !3t!k

me3ilai*e0ikope35e3-alia3

A!-ito*a*!0me35i-e3tika0i

pe35e3-alia3 i3te*3alk!37i -a3kelemaa334a

Setelame35i-e3tika0ipe35e3-alia

3 -a3kelemaa334a a!-ito*lal!me35aitka334a -e35a3t!2!a3

A!-ito*me3ilai*e0ikope35e3-ali

a3 !3t!k0etiapt!2!a3-e35a3me35e/al!a0ipe35e3-ali

a3 -a3kelemaa3

MEMAHAMI PENGENDALIANINTE=NAL


9/25

TAHAP MENILAI =ISIK>

Siapa 4a35 6e*ta355!35 2aa6 !3t!k ma0i35@ma0i35 f!350i 6i03i0 -alam 0etiap 2e3i0 t*a30ak0i-alam 0ikl!0 i3iB

Hal apa 4a35 *e3ta3 te*a-ap error ata!

fraud B Apa pe3a35kal34a -alam 0i0tempe35e3-alia3 i3te*3al B

Apaka a-a pote30i & i3-ika0i fraud ma!p!3fraud 4a35 tela te*2a-i -alam pe*io-e 6e*2ala3 BU3t!k pe*io-e lal! te*!tama 2ika i3i a!-itpe*tama 6a5i KAP

Dalam p*o0e-!* pe3ilaia3 *i0iko a!-ito*pe*l! me35eta!i al@al 6e*ik!t :


10/25

Caa37a*a"inquiry

U2iPe35e3-alia3

(test ofcontrols)

U2i 0!6ta3tifata0 t*a30ak0i

(subtantivetests of

transactions)


Pemaama3 a!-ito* te*kait -e35a3*i0iko pe35e3-alia3 -apat -ipe*ole

melal!i 6e6e*apa 7a*a 4ait! :


11/25

Pa-a aki* p*o0e-!*pe3ilaia3 *i0ikoa!-ito* mempe*ole0e2!mla tem!a36e*!pa error ata!

fraud ;6aik 4a35ma0i pote30ii3-ika0i ma!p!34a35 tela te*2a-i<

A!-ito* mem6aa0tem!a3@tem!a3te*0e6!t -e35a3ma3a2eme3 & T?CG

A!-ito* ma0!k pa-ataap ke-!a -alamp*o0e-!* a!-it 4ait!p*o0e-!*me3a355api *i0iko



12/25

TAHAP MENANGGAPI =ISIK>

a!-ito* meme*ik0a-a*i -ok!me3

-a0a* ;t*a30ak0i<ke 2!*3al

TRACING

A=AHPENGUJIAN(DIRECTION

OF TET)

a!-ito* meme*ik0a-a*i 2!*3al ke

-ok!me3 -a0a*;t*a30ak0i<

VOUCHING

Pe355!3aa3 a*a pe35!2ia3ole a!-ito* te*5a3t!35

pa-a a0e*0i 4a35 aka3 -i!2i

Dalam p*o0e-!* me3a355api*i0iko a!-ito* a*!0 me3e3t!ka3a*a pe35!2ia3 (direction of test)4a35 aka3 -i5!3aka3 !3t!kme35!2i tem!a3@tem!a3 a!-it.


13/25

TAHAP MENANGGAPI =ISIK>

Ko3*ma0i Ek0te*3al(E!ternal Con"r#ation)

P*o0e-!* pe35!mp!la3 6!kti a!-itmelal!i pe*mi3taa3 ko3*ma0i kepa-a

piak keti5a 4a35 6e*!6!35a3-e35a3 t*a30ak0i pe32!ala3 -a3

pe3a5ia3

Diat!* -alam SA $


14/25

K o 3

A * m a

0 i

E k 0 t e * 3 a

l Pe*moo3a3Ko3*ma0i Po0itif($ositiveCon"r#ationRequest)Pe*moo3a3

Ko3*ma0i Ne5atif(Negative

Con"r#ation

Request) Ti-ak A-a Jaa6a3Ko3*ma0i (Non%

res&onse)

Ko3*ma0i Ek0te*3al (E!ternal Con"r#ation)


15/25

Ko3*ma0i Ek0te*3al (E!ternal Con"r#ation)

P*o0e-!*Ko3*ma0i

Ek0te*3al

Pe3olaka3 olema3a2eme3

Ha0il@a0ilp*o0e-!*

ko3*ma0iek0te*3al

Kea2i6a3 a!-ito* -alamKo3*ma0i Ek0te*3al :


16/25

TAHAP PELAP>=AN

TAHAP MENILAI=ISIK>

TAHAPMENANGGAPI

=ISIK>

Tem!a3@Tem!a3 A!-it;0ala 0a2i mate*ial

kelemaa3pe35e3-alia3<

Mempe*ole 6!kti a!-it4a35 7!k!p -a3 tepat

KESIMPULAN;4a35 me32a-i 6a0i0

opi3i a!-ito*<

TAHAP

PELAP>=AN


17/25

+=AUD DALAM SIKLUS PENJUALAN-a3 PENAGIHAN

+*a!- 4a35 m!35ki3te*2a-i 0aat taap me3ilai*i0iko pe35e3-alia3;me*a37a35 pe35!2ia3pe35e3-alia3 !3t!k

pe32!ala3<

Pe32!ala3-ima0!kka3 -alam 2!*3al 0eme3ta*ape35i*ima3 ti-ak

pe*3a -ilak!ka3

Pe32!ala3 -i7atatle6i -a*i 0at! kali

Pe35i*ima3-ilak!ka3 kepa-apela355a3 ktif-a3 -i7atat 0e6a5aipe32!ala3

FR'

D ERROR

FR'D

Ko30ek!e30i pote30ial -a*iketi5a 2e3i0 0ala 0a2ite*0e6!t 0a35atla 6e0a*ka*e3a aka3 me3im6!lka3

le6i 0a2i akti/a -a3 la6a


18/25


+*a!- 4a35 m!35ki3te*2a-i 0aat taap me3ilai-a3 me3a355api *i0ikoata0 t*a30ak0i *et!* -a3pe35!*a35a3 pe32!la3

pe37!*ia3 ka0 -a*ipe3a5ia3 pi!ta35 !0aa4a35 -it!t!pi ole *et!*

ata! pe35!*a35a3pe32!ala3 ktif

Dalam 6a34ak al *et!*-a3 pe35!*a35a3pe32!ala3 0a35at ti-akmate*ial 0ei355a a!-ito*-apat me35a6aika334a.


19/25


+*a!- 4a35 m!35ki3te*2a-i 0aat taap me3ilai-a3 me3a355api *i0ikoata0 t*a30ak0i Pe3e*imaa3Ka0

Te*2a-i34a lappi35pi!ta35 -a5a35

Pe355elapa3 -ilak!ka30e0eo*a35 4a35me3a35a3i pe3e*imaa3ka0 -a3 kem!-ia3

mema0!kka334a ke-alam040tem 7omp!te*

Pe355elapa3 i3i -apat-i7e5a melal!i pemi0aa3t!5a0 6a5i ka*4aa3 4a35me3a35a3i ka0 0ekali5!0

mema0!kka3 pe3e*imaa3 ka0ke-alam 040tem.

Pe355elapa3 i3i -apat -i-etek0i-e35a3 mem6a3-i35ka3 3ama

2!mla -a3 ta355al 4a35-it!32!kka3 pa-a re##itanceadvice -e35a3 a4at 2!*3al

pe3e*imaa3 ka0 -a3 0ali3a3 0lip0eto*a3 te*kait


20/25


+*a!- 4a35 m!35ki3te*2a-i 0aat taap me3ilai-a3 me3a355api *i0ikoata0 t*a30ak0i pi!ta35 takte*ta5i

Ke7!*a35a3 4a35 m!35ki3 te*2a-i-alam a!-it ata0 pe35ap!0a3pi!ta35 !0aa tak te*ta5i a-alakem!35ki3a3 ka*4aa3 klie3me3!t!pi pe355elapa3 -e35a3

me35ap!0 pi!ta35 !0aa 4a350!-a -ita5i

Pe35e3-alia3 !3t!k me37e5ake7!*a35a3 i3i a-ala oto*i0a0i 4a35 tepat

ata0 pe35ap!0a3 pi!ta35 tak te*ta5ia*!0 -i6e*ika3 ole ti35kat ma3a2eme34a35 -it!32!k a34a 0etela melal!ipe34eli-ika3 me34el!*! me35e3aiala0a3 pela355a3 ti-ak mamp!mem6a4a*


21/25

?>NT>H KE=TAS KE=JA I?


22/25



23/25



24/25



25/25


SIKLUS PENJUALAN

Documents

Transcript of SIKLUS PENJUALAN