TP 1

TATAP MUKA 1

INTRODUCTION TO ACCOUNTING & AUDIT

2018
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SPECIFIC LEARNING OUTCOME & TOPICS

SPECIFIC LEARNING OUTCOME

STUDENTS SHOULD BE ABLE TO DISCUSS THE ROLE & NATURE OF
ACCOUNTING & AUDITING IN THE BUSINESS

TOPICS
 ROLE OF ACCOUNTING & AUDITING IN THE BUSINESS
 NATURE OF ACCOUNTING & AUDITING
 RESPONSIBILITY OF AUDITOR & MANAGEMENT PERTAINING TO
FINANCIAL STATEMENTS
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KUIS 1

BERILAH SKOR (1) S/D (5) ATAS PERNYATAAN DI BAWAH INI DAN
BERIKAN PENDAPAT ANDA MENGAPA DEMIKIAN ?

PROFESI AKUNTAN TIDAK TERLIBAT DALAM SETIAP SKANDAL

BISNIS YANG DILAKUKAN PERUSAHAAN
(1) TIDAK SETUJU
(2) KURANG SETUJU
(3) SETUJU
(4) DAPAT LEBIH SETUJU
(5) SANGAT SETUJU
 TP 1 – 3
BISNIS

KAT ST
RA AK
SYA EH
OL
MA PRODUSEN DE
R

BARANG & JASA PASAR HARGA

SIS
TE
M
EK
ON KONSUMEN ARA
G
OM NE
IP
AS
AR
 TP 1 – 4
KRISIS EKONOMI

KRISIS EKONOMI

SKANDAL BISNIS

SKANDAL AKUNTANSI

KEGAGALAN KEGAGALAN KEGAGALAN

BISNIS PELAPORAN TATA KELOLA
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SISTEM EKONOMI PASAR
SISTEM
KONOMI PASAR

MEKANISME PASAR

HUBUNGAN HUBUNGAN
KEAGENAN FIDUSIA

PASAR

¤ EFISIEN
¤ WAJAR
¤ TRANSPARAN
 TP 1 – 6
HUBUNGAN KEAGENAN

HUBUNGAN
KEAGENAN

ASIMETRI
INFORMASI

MORAL ADVERSE
HAZARD SELECTION

INFORMASI SISTEM
RELEVAN & JUJUR MONITORING
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HUBUNGAN FIDUSIA
HUBUNGAN FIDUSIA
(PEMBERI AMANAH)

OBLIGATION TRUST

PENERIMA
AMANAH

LESS DAILY DIRECTION

& MONITORING

OPPORTUNISTIC
SELF INTEREST
CHARACTER

MORAL ADVERSE
HAZARD SELECTION
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LAPORAN KEUANGAN & LAPORAN AUDIT
DI PASAR MODAL

PASAR

SURAT-SURAT PENGAMBILAN LAPORAN

LAPORAN AUDIT
BERHARGA KEPUTUSAN KEUANGAN

PENINGKATAN FAIRNESS & ACCOUNTING

KINERJA & PROSPEK STANDARS
KESEJAHTERAAN

PERTANGGUNG DIREKSI &

INVESTOR AUDIT PROCESS
JAWABAN DEWAN KOMISARIS

PENGURUSAN &
KEPEMILIKAN AUDITORS
PENGAWASAN

PERUSAHAAN
 HUBUNGAN FIDUSIA & AGENSI TP 1 – 9

DALAM AKUNTANSI DAN AUDIT

SHAREHOLDERS

RESPONSIBILITY

APPOINTMENT RESPONSIBILITY APPOINTMENT

BOARD OF
COMMISSIONERS

MONITORING &
EVALUATION
AUDIT EXTERNAL
COMMITTEE AUDITORS
COMMUNICATION

MONITORING COMMUNICATION
SERVICES
BOARD OF
DIRECTORS
PAYMENT

AKUNTAN
MANAJEMEN
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DEFINISI PROFESI
(DUSKA ET AL)

 SPECIALIZED BODY OF KNOWLEDGE

 RECOGNIZED FORMAL EDUCATION PROCESS
 PROFESSIONAL QUALIFICATION STANDARDS
 STANDARDS OF CONDUCT
 STATUS RECOGNITION
 SOCIAL RESPONSIBILITY
 ORGANIZATION
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AKUNTANSI
(DUSKA ET AL)

TEKNIK (TECHNIQUE) YANG DIKEMBANGKAN UNTUK

MEMBANTU ORANG ATAU ORGANISASI MEMONITOR
TRANSAKSI EKONOMINYA
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SIKLUS AKUNTANSI

STANDAR AKUNTANSI A
P
S
E
E
N
R
A
S
N TRANSAKSI / BUKTI TRIAL LAPORAN
JURNAL LEDGER I PUBLIK
G KEJADIAN TRANSAKSI BALANCE KEUANGAN
G
M
U
A
N
N
G
A
SUB-LEDGER G
J
E
A
M
W
E
A
N
B KODE ETIK T
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HISTORICAL FINANCIAL STATEMENTS

 STATEMENT OF FINANCIAL POSITION

 STATEMENT OF PROFIT OR LOSS & OTHER COMPREHENSIVE INCOME
 STATEMENTS OF CHANGES IN EQUITY
 STATEMENTS OF CASH FLOWS
 NOTES TO FINANCIAL STATEMENTS
 SUMMARY OF ACCOUNTING POLICIES
 ACCOUNTING ESTIMATES (VALUATION METHOD)
 DETAIL OF ACCOUNTS
 CONSTRAINTS TO ACCOUNTS
 CONTINGENT LIABILITIES
 POST BALANCE SHEET EVENTS
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ELEMEN AKUNTANSI

 PENGKLASIFIKASIAN
 PENGAKUAN
 PENGUKURAN
 PENILAIAN
 PENYAJIAN
 PENGUNGKAPAN
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RESPONSIBILITY OF MANAGEMENT

QUOTE
Management is responsible for the preparation and fair
presentation of such consolidated financial statements in
accordance with Indonesian Financial Accounting Standards
and for such internal control as management determines is
necessary to enable the preparation of consolidated financial
statements that are free from material misstatement, whether
due to fraud or error.
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DEFINISI AUDIT
(ISA)

AN ENGAGEMENT IN WHICH A PRACTITIONER EXPRESSES A

CONCLUSSION DESIGNED TO ENHANCE THE DEGREE OF
CONFIDENCE OF THE INTENDED USER OTHER THAN THE
RESPONSIBLE PARTY ABOUT THE OUTCOME OF THE EVALUATION
OR MEASUREMENT OF A SUBJECT MATTER AGAINST CRITERIA
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IKHTISAR PROSES AUDIT

A
K STANDAR AUDIT S
U T
N A
R
T K
A E
U
PEMAHAMAN N PENERIMAAN PELAKSANAAN PENYIMPULAN PELAPORAN H
TUJUAN AUDIT KLIEN AUDIT AUDIT AUDIT O
P P L
U D
S B E
L R
I KODE ETIK S
K
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AUDIT PROCESS

 EXPRESS AN OPINION
 PLAN & PERFORM THE AUDIT
 OBTAIN AUDIT EVIDENCE
 ASSESMENT OF RISK OF MATERIAL MISSTATEMENT DUE TO
FRAUD OR ERROR
 CONSIDER INTERNAL CONTROLS
 EVALUATING ACCOUNTING POLICIES & REASONABLENESS
OF ACCOUNTING ESTIMATES & OVERALL PRESENTATION OF
THE CONSOLIDATED FINANCIAL STATEMENTS
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RESPONSIBILITY OF AUDITORS
QUOTE
Our responsibility is to express an opinion on such consolidated financial statements
based on our audit. We conducted our audit in accordance with Standard on
Auditing established by the Indonesian Institute of Certified Public Accountants. Those
standards require that we comply with ethical requirements and plan and perform
the audit to obtain reasonable assurance about whether such consolidated financial
statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts
and disclosures in the consolidated financial statements. The procedures selected
depend on the auditor’s judgement, including the assessment of the risks of material
misstatement of the consolidated financial statements, whether due to fraud or error.
In making those risk assessments, the auditor consider internal control relevant to the
entity’s preparation and fair presentation of the consolidated financial statements in
order to design audit procedures that are appropriate in the circumstances, but not
for the purpose of expressing an opinion on the effectiveness of the entity’s internal
control. An audit also includes evaluating the appropriateness of accounting policies
used and the reasonableness of accounting estimates made by management as well
as evaluating the overall presentation of the consolidated financial statements.
TERIMA KASIH