Page 5 - MODUL LEVEL DASAR ASURANS DAN SISTEM INFORMASI

Referensi................................................................................................................................ 82
BAB 7 Pengenalan Laporan Audit..................................................................................................... 83
Pendahuluan........................................................................................................................... 83
Tujuan Pembelajaran.............................................................................................................. 83
A. Standar Laporan Audit..................................................................................................... 83
B. Tipe-Tipe Pendapat Auditor Dalam Laporan Audit......................................................... 86
C. Elemen Dasar Laporan Audit........................................................................................... 88
D. Dampak Materialitas pada Pelaporan Audit................................................................... 91
Latihan Soal........................................................................................................................... 92
Referensi................................................................................................................................ 95

BAB 8 Pengantar Pengendalian Audit…………………..................................................................... 96
Pendahuluan............................................................................................................................ 96
Tujuan Pembelajaran.............................................................................................................. 96
A. Definisi Pengendalian Internal.......................................................................................... 96
B. Komponen Pengendalian Internal.................................................................................... 98
C. Informasi Mengenai Kontrol/Pengendalian……………………………………………. 99
Latihan Soal............................................................................................................................. 101
Referensi................................................................................................................................... 104
BAB 9 Audit Internal………………………………………………………....................................... 105
Pendahuluan............................................................................................................................ 105
DOKUMEN
Tujuan Pembelajaran............................................................................................................... 105
A. Definisi dan Fungsi Audit Internal………....................................................................... 105
B. Uraian Tugas dan Tanggung Jawab Audit Internal........................................................... 107
Latihan Soal............................................................................................................................. 109
Referensi.................................................................................................................................. 112
IAI
BAB 10 Sistem Pendapatan.................................................................................................................. 113
Pendahuluan............................................................................................................................. 113
Tujuan Pembelajaran............................................................................................................... 113
A. Siklus Pendapatan……………………………………….................................................. 113
B. Pemesanan/ Penerimaan Pesanan Penjualan…………………………………………….. 116
C. Pengiriman Barang………………………………………………………………………. 119
D. Penagihan……………………………………………………………………………….. 123
E. Penerimaan Kas…………………………………………………………………………. 125
F. Kekurangan……………………………………………………………………………… 128
Latihan Soal............................................................................................................................. 129
Referensi.................................................................................................................................. 132
BAB 11 Sistem Pembelian.................................................................................................................. 133
Pendahuluan............................................................................................................................. 133
Tujuan Pembelajaran............................................................................................................... 133
A. Siklus Pembelian……………………………………….................................................. 133
B. Pemesanan Pembelian…………………….…………………………………………….. 136
C. Barang Masuk dan Pencatatan Faktur………………….………………………………. 140
D. Menyetujui Faktur Pemasok…………………………………………………………….. 142
E. Pengeluaran Kas…………………………………………………………………………. 144
F. Kekurangan……………………………………………………………………………… 146
Latihan Soal............................................................................................................................. 148
Referensi.................................................................................................................................. 151
BAB 12 Sistem Penggajian.................................................................................................................. 152
Pendahuluan............................................................................................................................. 152
Tujuan Pembelajaran............................................................................................................... 152
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