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MATERIALITY DECISIONS AND

PERFORMING ANALYTICAL
PROSEDURES
Oleh:
NURLELAHAYATI
KELAS B STAR IV BKPB

Program Magister Akuntansi Universitas Syiah Kuala

Presentation Outline

KONSEP MATERIALITAS

Situasi yang berkenaan dengan


entitas
Informasi yang dibutuhkan oleh
mereka yang akan bergantung pada
laporan keuangan yang diaudit.

PERTIMBANGAN AWAL TENTANG MATERIALITAS

Materialitas pada Tingkat Laporan


Keuangan

Performing Analytical

Materialitas pada Tingkat Saldo Akun

Prosedures
Identify Calculations and
Comparisons to Be Made
Develop an Expectation
Range
Perform the Calculations
Analyze data and Identify
Significant Differences
Investigate Significant
Unexpected Differences
Determine Effects on Audit

The concept of Materiality


The United States Financial Accounting Standards
Board (FASB) has defined Materiality as "the
magnitude of an omission or misstatement of
accounting information that, in the light of
surrounding circumstances, makes it probable
that the judgment of a reasonable person relying
on the information would have been changed or
influenced by the omission or misstatement.

Auditor Considerations
Circumstances

pertaining

to the entity
Information needs of those
relying on financial
statements

Judgments
Scope

decisions
Evaluation of known
misstatements

Preliminary Judgments About Materiality


Planning Materiality
Circumstances

change
Additional information identified
Judgments at Two Levels
Financial Statement Level
Account Balance Level

Allocating Financial Statement


Materiality to Accounts

When financial statement materiality is quantified


Must allocate to individual accounts
Balance Sheet and Income Statement accounts
Two Considerations
Material

misstatement amount of account


Probable cost of verification

Materiality and Audit Evidence


Sufficiency of Evidence

Inverse relationship
Lower amount of tolerable misstatement needs
more evidence to obtain reasonable assurance
Evaluation of Evidence

Reevaluate preliminary materiality


Quantitative and Qualitative considerations

Materiality and evaluation of evidence

Auditor
auditor
perlu
juga
akan
mempertimbangkan
mempertimbangkan
baik bagaimana
aspek
kuantitatif
salah
dan
sajiyang
individu
kualitatif
ini
dari
mungkin
salah
saji
agregat
apakah
dengan
yang
diketahui
salah saji
dan
lainnya
diproyeksikan
dan apakahjumlah
akan
mempengaruhi
agregat
darisalah
pengguna
salah
saji
mat
lapo
Auditor
kemudian
akanperlu
mempertimbangkan
salah
saji
yangdan
dapat
Seringkali
bukti
diperoleh
melalui
rencana
sampling,
ketika
pengambilan
sampel
yang
digunakanhasil
sampel
harus
diproyeks
Auditor
kemudian
untuk
menentukan
apakah
salah
saji
akan
mempengaruhi
pengguna
laporan
keuangan
auditor
Auditor
perlu
akan
mempertimbangkan
penyebab
bukti
masalah,
diperoleh
besarnya
salah
saji
yangserta
dampak
dari
saji

auditor juga harus mempertimbangkan masalah kualitatif.

Performing Analytical Procedures


Step involved in
Performing Analytical
Prosedures

Definition of
Analytical Procedures
International Standard on
Auditing (ISA), the term
analytical procedures means
evaluations of financial
information through analysis of
plausible relationships among
both financial and nonfinancial data.

1. Identify Calculations and


2.
3.
4.
5.
6.

Comparisons to Be Made
Develop an Expectation Range
Perform the Calculations
Analyze data and Identify
Significant Differences
Investigate Significant
Unexpected Differences
Determine Effects on Audit
Planning