Matakuliah
Tahun
Versi
:A0274/Pengelolaan Fungsi Audit
Sistem Informasi
: 2005
: 1/1
Pertemuan 17
Audit Performance
1
Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Mahasiswa dapat menunjukkan audit
performance.
2
Outline Materi
– General Organization
– Detailed Workpaper Section Organization
– Indexing and Cross Referencing
– Referencing
– Standard Tick Marks
3
General Organization
• Use the printed workpaper binder cover
and back furnished by the department.
Note that certain information is to be
completed on the cover of the binder:
company identification, contents of the
binder,the names of auditors who worked
on sections included in the binder, review
signatures and the name of the audit office
producing the files.
4
Detailed Workpaper Section
Organization
• Each job will have a systems binder to be
updated yearly.
5
Indexing and Cross Referencing
• Workpapers should be indexed using the
prescribed standard index. Each schedule
should be marked in red pencil (or font) in
designated box at the bottom right corner.
• An indexing has been assigned to each major
account classification. Single alpha letters are
used for asset section designations. Double
alpha letters are used for liabilities or capital
accounts. Numbers are used to indicate
accounts in the income statement.
6
• The workpapers sections will include
subaccounts under the major account
classification.
7
Referencing
• Normally, detail sub-schedules support the
amounts shown on the lead schedules.
Also, the lead schedules support the
amounts shown on the trial balance.
These workpapers should be crossreferenced to one another. Referencing
should be done by inserting the page
index next to the corresponding amount.
8
• When referencing on the same page,
either a circled number or a circled capital
letter should be used. A circled number is
used when referencing a number to a
number. A circled capital letter is used
when referencing a number (or any other
section or symbol on the workpaper) to a
note. All referencing should be done in
red pencil (or font if electronic).
9
Standard Tick Marks
• Standardizing certain tick marks will result
in uniformity and time saving for the
preparer and reviewer by duplicating the
tick marks and writing one explanation.
Tick marks should be simple in design.
Always explain tick marks in a legent
located in the workpapers.
10
The End
11