Page 9 - Modul CA Audit & Asurans IAI- Silabus 2019

AUDIT & ASURANS

Bab IV
Perencanaan Perikatan Asurans dan Perikatan Audit
Atas Laporan Keuangan Historis ................................................................................................ 89

4.1 Kebutuhan akan Perencanaan ............................................................................................. 90
4.2 Strategi Audit Keseluruhan dan Rencana Audit ................................................................. 91
4.2.1 Dokumen Perencanaan yang Utama ........................................................................ 91
4.2.2 Otomatisasi Proses Audit ........................................................................................... 92
4.3 Materialitas ............................................................................................................................ 92
4.4 Prosesdur Analitis ................................................................................................................. 94
4.5 Kelangsungan Usaha ............................................................................................................ 98
4.5.1 Faktor Risiko ............................................................................................................... 100
4.6 Pemahaman Entitas dan Lingkungannya ........................................................................... 115
4.6.1 Mengapa Pemahaman atas Entitas dan Lingkungannya Penting
untuk Dilakukan ......................................................................................................... 115
DOKUMEN
4.6.2 Bagaimana Auditor Memperoleh Pemahaman atas Entitas
dan Lingkungannya ................................................................................................... 116
4.6.3 Entitas dan Lingkungannya ...................................................................................... 117
4.6.4 Pengendalian Internal Entitas ................................................................................... 119
IAI
4.6.5 Unsur Pengendalian Internal Manual dan Terotomatisasi dan
Penilaian Risiko Auditor ............................................................................................ 120
4.6.6 Organisasi Jasa ............................................................................................................ 121

4.7 Penilaian Risiko ..................................................................................................................... 126
4.7.1 Risiko Bisnis ................................................................................................................ 126
4.7.2 Risiko Audit ................................................................................................................. 127
4.7.3 Menilai Risiko Salah Saji ............................................................................................ 129
4.7.4 Risiko Signifikan ......................................................................................................... 135
4.7.5 Dokumentasi .............................................................................................................. 135
4.8 Pendekatan Audit .................................................................................................................. 151
4.8.1 Respons Terhadap Risiko yang Telah Dinilai ........................................................... 151
4.8.2 Mengandalkan Pengendalian ................................................................................... 155
4.8.3 Pendekatan Substantif ............................................................................................... 160
4.8.4 Mengandalkan Pekerjaan Pihak Lain ....................................................................... 167
4.8.5 Audit atas Estimasi Akuntansi ................................................................................... 183
4.8.6 Masalah Terapan ........................................................................................................ 185
4.9 Audit Atas Organisasi Nirlaba .............................................................................................. 193

4.9.1 Yayasan ......................................................................................................................... 194

v