menjelaskan mengenai audit atas siklus investasi dan pembiayaanFull description
menjelaskan mengenai audit atas siklus investasi dan pembiayaanFull description
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Tugas Makalah Audit Siklus Investasi dan Pembelanjaan.
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AUDIT SIKLUS PEMBIAYAAN
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Siklus Pembiayaan Terdapat dua kelompok transaksi utama 1. Trans ransak aksi si Hut Hutan ang g jang jangka ka pan panja jang ng 2. Transa nsaksi ksi Ekui Ekuittas
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Akun-akun siklus pembiayaan Transaksi utang Jangka Panjang
Transaksi Ekuitas Pemegang Saham
Obligasi, Hipotek, Wesel dan Hutang Pinjaman
Saham Preferen
Premi ( diskonto ) obligaso
Saham biasa
Hutang Bunga
Treasury Treasury Stock
Beban Bunga
Modal Disetor
Keuntungan (kerugian) atas Penarikan Obligasi
Laba di tahan
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Tujuan Audit Audit Kategori Asersi
Keberadaan atau Keterjadian
Tujuan Audit atas Kelompok Transaksi
Tujuan Audit Saldo S aldo Akun
Beban bunga yang dicatat Saldo hutang jangka panjang dan transaksi laporan labayang dicatat merupakan rugi lainnya menyajikan hutang yang ada pada tanggal pengaruh transaksi hutang neraca. jangka panjang dan peristiwa yang terjadi selama periode Saldo ekuitas pemegang berjalan. saham merupakan hak
pemilik yang ada pada tangal neraca.
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Tujuan Audit Audit Kategori Asersi
Tujuan Audit atas Kelompok Transaksi
Tujuan Audit Saldo S aldo Akun
Semua saldo jangka panjang yang tercatat merupakan kewajiban entitas yang melaporkan.
Saldo ekuitas pemegang saham merupakan klaim pemilik atas aktiva entitas yang melaporkan.
Hak dan Kewajiban
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Tujuan Audit Audit Kategori Asersi
Tujuan Audit atas Kelompok Transaksi
Tujuan Audit Saldo S aldo Akun
Penyajian dan Pengungkapan
Transaksi hutang jangka panjang dan ekuitas pemegang saham telah diidentifikasi serta diklasifikasikan dengan tepat dalam laporan keuangan.
Saldo Hutang Jangka Panjang dan ekuitas pemegang saham telah diidentifikasi dan diklasifikasikan dengan tepat dalam laporan keuangan. Semua syarat, ketentuan, komitmen, dan provisi terkait yang bersangkutan dengan hutang jangka panjang telah diungkapkan secara memadai.
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Pertimbangan Dalam Perencanaan Audit
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Materialitas
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Risiko Bawaan
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Risiko Prosedur Analitis
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Risiko Pengendalian
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Fungsi-Fungsi dan Aktivitas
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PENGUJI PENGUJIAN AN SUBST SUBSTANT ANTIF IF ATAS SALDO SALDO
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PENGUJIAN SUBSTANTIF ATAS
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