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PRAKTIKUM AUDITING

PENUGASAN II

Oleh :

Laksmita Sari

(1252!511111"

Kelas #A

$URUSAN AKUNTANSI

%AKULTAS EKONOMI DAN &ISNIS

215'21

KASUS I :

ANALISIS ATAS CALON KLIEN AUDIT POTENSIAL

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1" Pemilik )er*sahaa+ mem,*t*hka+ a*-it tah*+a+ -ari KAP .a+/ i+-e)e+-e+ *+t*k

me+i+/katka+ k*alitas -a+ kre-i,ilitas la)0ra+ ke*a+/a+ a/ar le,ih ak*rat -a+ -a)at

-i)era.a Stakeholder PT Ma3* Makm*r mem,*t*hka+ a*-it i+-e)e+-e+ se,a/ai salah

sat* kriteria )e+/a3*a+ kre-it )a-a ,e,era)a ,a+k l0al -a+ re+a+a La+//e+/ Sa+t0s0

*+t*k me+/*,ah 3e+is *saha )er*sahaa+ me+3a-i )er*sahaa+ ter,*ka -ima+a salah sat*

s.arat s*at* )er*sahaa+ ,isa /0 )*,li4 .ait* la)0ra+ ke*a+/a+ telah -ia*-it 0leh ka+t0r

ak*+ta+ )*,li aka+ tera)ai Selai+ it*4 )emilik )er*saha+ mem,*t*hka+ ,a+k a/ar

la)0ra+ ke*a+/a+ )er*sahaa+ .a+/ telah -ia*-it *+t*k me+-a)atka+ ke.aki+a+ te+ta+/

kea3ara+ )e+.a3ia+ la)0ra+ ke*a+/a+4 kre-i,ilitas4 -a+ kemam)*a+ ke*a+/a+ al0+

-e,it*r

2" Kare+a )erikata+ a*-it mer*)aka+ a*-it atas la)0ra+ ke*a+/a+4 maka KAP -a)at

melak*ka+ )erikata+ a*-it -e+/a+ PT Ma3* Makm*r kare+a a*-it la)0ra+ ke*a+/a+

-ilaksa+aka+ *+t*k me+ilai kea3ara+ )e+.a3ia+ la)0ra+ ke*a+/a+ ,er-asarka+ sta+-ar

ak*+ta+si ke*a+/a+ (PSAK" Nam*+4 a)a,ila )erikata+ a*-it mer*)aka+ a*-it

ma+a3eme+4 maka KAP har*s memiliki ti+-aka+ -e+/a+ te+a/a ahli .a+/ memahami

i+-*stri elektr0+ik

Me+*r*t PSPM N024 Per*m*sa+ ke,i3aka+ -a+ )r0se-*r )e+/e+-alia+ m*t*4 *+s*r

)e+/e+-alia+ m*t*4 Pr0/ram *+t*k meme+*hi ke,*t*ha+ KAP aka+ te+a/a -e+/a+

keahlia+ -alam ,i-a+/ i+-*stri kh*s*s melal*i:

a" Melaksa+aka+ )r0/ram KAP *+t*k me+/em,a+/ka+ -a+ mem)ertaha+ka+ keahlia+

-alam ,i-a+/ -a+ i+-*stri kh*s*s4 se)erti i+-*stri .a+/ -iat*r 0leh )erat*ra+ terte+t*4

a*-iti+/ ,er,a+t*a+ k0m)*ter4 -a+ met0-e sam)li+/ statistik

," Me+-0r0+/ )artisi)asi )ers0+il )a-a )r0/ram )e+-i-ika+ ekster+al4 )ertem*a+4 -a+

k0+6ere+si *+t*k me+-a)atka+ keahlia+ tek+is ata* i+-*stri kh*s*s

" Me+-0r0+/ kea+//0taa+ -a+ )artisi)asi -alam 0r/a+isasi .a+/ ,erh*,*+/a+ -e+/a+

,i-a+/ -a+ i+-*stri kh*s*s

-" Me+.e-iaka+ literat*r tek+is me+/e+ai ,i-a+/ -a+ i+-*stri kh*s*s

!" Re+a+a )em,eria+ ,0+*s ,iasa+.a ,er-asarka+ atas i+-ikat0r ki+er3a se)erti ti+/kat la,a,ersih 7al i+i mem*+/ki+ka+ ter3a-i+.a ke*ra+/a+ 0leh )ihak ma+a3eme+ -alam hal

mema+i)*lasi la,a misal+.a mema+i)*lasi +ilai )e+3*ala+ kre-it (6ikti6" sehi+//a

-ihasilka+ +ilai )i*ta+/ ti+//i sehi+//a hila+/+.a )erse-iaa+ *+t*k me+/im,a+/i +ilai

)e+3*ala+ kre-it 6ikti6 Pemeriksaa+ .a+/ -i,*t*hka+ *+t*k me+-eteksi ke*ra+/a+

terse,*t4 .ait*

a" Melak*ka+ )emeriksaa+ atas history -e,it*r se,a/aima+a tera+t*m -a6tar )i*ta+/

," Melak*ka+ K0+6irmasi Pi*ta+/

" Melak*ka+ st0k 0)+ame seara ,erkala ata*)*+ i+si-e+tal (surprise audit"

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8" Mem,a+-i+/ka+ +ilai )e+.a3ia+ )e+3*ala+ -i la)0ra+ r*/i la,a -e+/a+ la)0ra+ ar*s kas

,a/ia+ 0)erasi ()e+3*ala+" *+t*k me+/etah*i )r0)0rsi a+tara )e+3*ala+ kre-it -a+ t*+ai

&er-asarka+ Ke)*t*sa+ Ket*a &a-a+ Pe+/aas Pasar M0-al N0m0r KEP92'PM'22

te+ta+/ I+-e)e+-e+si ak*+ta+ .a+/ mem,erika+ 3asa a*-it -i )asar m0-al4 lam)ira+ )0i+t

+0m0r !4 h*r*6 - -i3elaska+ ,aha -alam mem,erika+ 3asa )r06esi0+al4 kh*s*s+.a -alam

mem,erika+ 0)i+i ata* )e+ilaia+4 ak*+ta+ a3i, se+a+tiasa mem)ertaha+ka+ sika)

i+-e)e+-e+ Ak*+ta+ ti-ak i+-e)e+-e+ a)a,ila selama )eri0-e a*-it -a+ selama )eri0-e

)e+*/asa+ )r06esi0+al+.a4 ,aik ak*+ta+4 ka+t0r ak*+ta+ )*,lik4 ma*)*+ 0ra+/ -alam

ka+t0r ak*+ta+ )*,lik mem,erika+ 3asa93asa +0+ a*-it ke)a-a klie+ se)erti )em,*k*a+

ata* 3asa lai+ .a+/ ,erh*,*+/a+ -e+/a+ atata+ ak*+ta+si kllie+ ata* la)0ra+ ke*a+/a+4

-esai+ sistem i+60rmasi ke*a+/a+ -a+ im)leme+tasi4 )e+ilaia+ ata* 0)i+i kea3ara+4

akt*aria4 a*-it i+ter+al4 k0+s*ltasi ma+a3eme+4 k0+s*ltasi s*m,er -a.a ma+*sia4

k0+s*ltasi )er)a3aka+4 )e+asehat i+estasi -a+ ke*a+/a+4 -a+ 3asa93asa lai+ .a+/ -a)at

me+im,*lka+ ,e+t*ra+ ke)e+ti+/a+

5" 7al9hal .a+/ -i0,serasi Ra+//a Prair0 -alam k*+3*+/a+ 6asilitas t0k0:

a) Pihak a*-it0r ,eker3asama -e+/a+ )ihak lai+-e+/a+ ,erti+-ak se,a/ai al0+ )em,eli

*+t*k me+/etah*i )ela.a+a+ selama )e+3*ala+

," Perse-iaa+ -a+ /*-a+/4 melak*ka+ )emeriksaa+ atas )r0se-*r )e+erimaa+4

)e+/ama+a+ -a+ )e+.im)a+a+4 )e+/el*ara+4 )e+/irima+ ,ara+/4 -a+ ret*r ,ara+/

" Pi*ta+/ -a+ )e+3*ala+4 melak*ka+ )emeriksaa+ atas history )ela+//a+ -a+ +ilai

)e+3*ala+ (kre-it s t*+ai" termas*k s.arat )e+3*ala+ .a+/ m*+/ki+ ter+.ata ,er,e-a

-e+/a+ ka+t0r )*sat -i S*ra,a.a

K0+6irmasi )ela+//a+4 *+t*k me.aki+i ke,e+ara+ +ilai )e+3*ala+

" Dalam hal KAP memiliki klie+ lai+ -alam i+-*stri se3e+is4 mem*+/ki+ka+ )er*sahaa+

mem*t*ska+ *+t*k ti-ak melaksa+aka+ )erikata+ a*-it -e+/a+ )ertim,a+/a+ me+3a/a

rahasia -a/a+/ )er*sahaa+4 ,aik ,er*)a har/a ,eli ,aha+ -ari )emas0k4 strate/i

)emasara+4 strate/i ma+a3eme+4 ata* str*kt*r )erm0-ala+ .a+/ memi+imalka+ cost of

capital