Standar Pekerjaan Lapangan:

Audit ats Cash

Pertemuan 8
Tujuan Pembelajaran:
Memahami standar pemeriksaan lapangan
terkait dengan audit atas cash
Memahami tujuan dari audit atas cash
Memahami internal control atas cash
Memahami dan mampu membuat
prosedur audit atas cash
Menyusun temuan audit atas cash
PSAK No. 2 Par 05 sd 08
Apa yang bisa digolongkan sebagai Kas ?
Cash on hand dan rekening giro.
Setara Kas ?
investasiyang dapat segera diubah menjadi
kas tanpa harus menghadapi resiko
penurunan nilai yang signifikan (segera akan
jatuh tempo dalam waktu 3 bulan dari
tanggal perolehannya)
Cerukan (bank overdraft)
Audit Objectives of Cash
Transaction Objectives
Occurrence
Completeness
Accuracy
Cut off
Classification
Balance Objectives
Existence
Completeness
Rights and obligations
Valuation and Allocation
(Boynton Modern Auditing 8ed p 850)
Audit Objectives of Cash
Disclosure Objectives
Occurrence and Right and Obligation
Completeness
Classification and understandability
Accuracy and Valuation
The Importance of Audit of Cash
Most of transactions involve and end up in
Cash
Cash is the most favorite asset to be
cheated (fraud)
Cash does not have any title
(no ownership certification)
Components of
Internal Control of Cash
The control environment
Risk assessment
Control activities
Information and Communication
Monitoring
Audit Procedures of Cash
Test of Beginning balance
Stated Balance vs Audited Balance
Test of Transactions
Receipt Transactions
Disbursement Transactions
Test of ending balance
Physical Examination
Reconciliation
Confirmation
Audit Corrections
Types of Evidence
1. Inquires of the Client
2. Observation
3. Analytical Procedures
4. Documentation
5. Reperformance
6. Confirmation
7. Physical Examination

Diskusikan contoh implementasinya !

How to do Physical Examination
of Cash (1)
1. Get the cash balance on the date of
physical examination.
2. Identify the places where the cash
(money) is stored
3. Identify whether all the cash in the safety
boxes are belong to the company
4. Exclude the cash belong to others
5. Count the cash
How to do Physical Examination
of Cash (2)
6. Make Physical Examination Report
7. Accumulate the transactions of cash for
the period of balance sheet date to
physical examination date
8. Trace back the physical examination
balance to the date of balance sheet
9. Make audit adjustments necessary
10. Discuss the discrepancy with the
management
Berita Acara Pemeriksaan Kas
Tugas mahasiswa membuat
Berita Acara Pemeriksaan
menurut versi mereka masing-
masing.
 BERITA ACARA
PEMERIKSAAN KAS