GENERAL PRINCIPLES AND

RESPONSIBILITES

Drs. Ec. Sapari, M.S.A., Ak., CA.

E-mail : sapari_akuntan@yahoo.co.id

audit lanjutan

msa

QUALITY CONTROL FOR AN AUDIT OF

FINANCIAL STATEMENTS
( ISA 220)
OBJECTIVE
The audit complies with professional
standards and applicable legal and
regulatory requirements
The auditors report issued is
appropriate in the circumstances
audit lanjutan

msa

DEFINITIONS
a.Engagement partner
b.Engagement quality control review
c.Engagement quality control reviewer
d.Engagement team
e.Firm
f.Inspection
g.Listed entity
h.Monitoring
i.Network firm
audit lanjutan

msa

Lanjutan.
j. Network
k. Partner
l. Personnel
m. Professional standards
n. Relevant ethical requirements
o. Staf
p. Suitably qualified external person

audit lanjutan

msa

REQUIREMENTS
Leadership responsiblilites for quality
on audits
Relevant Ethical requirements
Acceptance and continuance of client
relationships and audit engagements
Assignment of engagement teams
Engagement Performance
Monitoring
Documentation
audit lanjutan

msa

AUDIT DOCUMENTATION
( ISA 230)
OBJECTIVE
a.A sufficient and appropriate record of
the
basis for the auditors report
b. Evidence that the audit was planned
and
performed in accordance with ISAs
and
applicable legal and regulatory
audit lanjutan

msa

REQUIREMENTS
Timely preparation of audit
documentation
Documentation of the audit
procedures performed and audit
evidence obtained
- Form, content and extent of audit
documentation
- Departure from a relevant
requirement
- Matters arising after the date of
the
audit lanjutan

msa

THE AUDITORS RESPONSIBILITIES

RELATING TO FRAUD IN AN AUDIT OF
FINANCIAL STATEMENTS
( ISA 240)

audit lanjutan

msa

OBJECTIVES
1.To identify and assess the risks of
material
misstatement of the financial
statements
due to fraud
2. To obtain sufficient appropriate audit
evidence regarding the assessed
risks of
material misstatement due to fraud,
through designing and implementing
appropriate responses
audit lanjutan

msa

DEFINITION
Fraud
Fraud risk factors

audit lanjutan

msa

10

REQUIREMENTS
Professional skepticism
Discussion among the engagement
team
Risk assessment procedures and
related activities
Identification and assesment of the
risks of material misstatement due to
fraud
Responses to the assessed risks of
material misstatement due to fraud
Evalutation of audit evidence
audit lanjutan

msa

11

Lanjutan..
Auditor unable to continue the
engagement
Written representations
Communications to management and
with those charged with governance
Communications to regulatory and
enforcement authorities
Documentation
audit lanjutan

msa

12

CONSIDERATION OF LAWS AND

REGULATIONS IN AN AUDIT OF
FINANCIAL STATEMENTS
( ISA 250)

audit lanjutan

msa

13

OBJECTIVES
1.To obtain sufficient appropriate audit
evidence regarding compliance with the
provisions of those laws and regulations
generally recognized to have a direct
efect on the determination of material
amounts and disclosures in the financial
statements
2.The perform specified audit
procedures to help identify instances of
non-compliance with other laws and
regulations that may have a material
efect on the financial statements
audit lanjutan

msa

14

Lanjutan..
3. To respond appropriately to noncompliance or suspected noncompliance
with laws and regulations identified
during the audit

audit lanjutan

msa

15

REQUIREMENTS
The auditors consideration of
compliance
with laws and regulations
Audit procedures when noncompliance
in identified or suspected
Reporting of identified or suspected
non-compliance
Documentation
audit lanjutan

msa

16