Course : F1032

Year
: 2011-2012

Overview of audit working paper

Session 1

TOPICS
Audit working paper
Indexing audit working paper
Case overview
Compulsory Textbooks:
Sukrisno Agoes and Estralita Trisnawati. 2012.
Praktikum Audit Seri 2 Buku 1. Jakarta:
Salemba Empat
Sukrisno Agoes and Estralita Trisnawati. 2012.
Praktikum Audit Seri 2 Buku 2. Jakarta:
Salemba Empat
3

Audit working paper

Audit process:
Plan and design an audit approach
Test of controls and transaction: substantive test
and test of control
Perform analytical procedures and test of detail of
balances
Complete the audit

Audit working paper

Audit working paper: relevant audit
documentation for current and future period
Clients documentation: auditor should test its
accuracy and completeness
Function of audit working paper
Good audit working paper
Permanent file
Current file

Indexing audit working paper

Footing verified (^)

Cross footing verified (<)
Calculation verified (co)
Check against general ledger and subledger (L)
Vouching (Vo)
Confirming balances (CB)
Reporting differences (RD)
Returned by post office (RPO)
No replies (NR)
Prepared by client (PBC)
6

Case overview

Auditee: PT ETSA
Audit period: 2007
Financial position (page 11)
Income statement (page 12-13)
Trial balance (page 14-15)
Permanent files (page 17-30)
Working paper of 2006 audit (page 149-303)