Bab 13 Audit Penjualan dan siklus penagihannya 2003

Bab 13 Audit Penjualan dan siklus penagihannya © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 1

Identifikasi Rekening dan Penggolongan Transaksi Dalam Siklus Penjualan © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 2

Rekening Dalam Siklus Penjualan dan Penagihan Sales Cash sales Sales on account Cash in Bank Accounts Receivable Beginning Cash receipts balance Sales returns Sales on and allowances account Charge-off of Ending uncollectible balance accounts Cash Discounts Taken Sales Returns and Allowances Bad Debt Expense © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 3

Accounts in the Sales and Collection Cycle Accounts Receivable Beginning Cash receipts balance Sales returns Sales on and allowances account Charge-off of Ending uncollectible balance accounts Allowance for Uncollectible Accounts Charge-off of Beginning uncollectible balance accounts Estimate of bad debt expense Ending balance Bad Debt Expense © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 4

Gambaran Fungsi Bisnis, Dokumen dan catatan terkait Dalam Siklus Penjualan dan Penagihan © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 5

Proses Order Pelanggan: Suatu permintaan Barang Dari Pelanggan Order penjualan: Sebuah Dekumen yang berisi Tentang Barang Yang Dipesan Pelanggan © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 6

Persetujuan Kredit Sebelum Barang Dikirim, orang yang Mengotorisasi rekening penjualan terlebih Dahulu harus menyetujui kredit Untuk pelanggan © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 7

Transaksi Penjualan Rekening Fungsi Bisnis Dokumen Dan Catatan Penjualan Piutang Dagang Proses Order pelanggan, Persetujuan Kredit, Pengiriman barang, Penagihan pelanggan dan Pencatatan Penjualan Faktur Penjualan, Jurnal Penjualan atau daftarnya, File Transaksi Penjualan, File Rekening Piutang Indu Piutang dineraca percobaan, Rekening Bulanan © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 8

Transaksi Penerimaan Kas Accounts Kas Di Bank (debits from cash receipts) Accounts receivable Business Functions Pemprosesan dan Penerimaan Kas Berita Pengiriman Uang, Daftar Penerimaan Documents Uang. Tunai Sementara, File Transaksi and Records Penerimaan Tunai, Jurnal Penerimaan Tunai © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 9

Sales Returns and Allowances Transaction Accounts Sales returns and allowances Accounts receivable Business Functions Processing and recording Sales returns and allowances Documents Credit memo and Records Sales returns and allowances journal © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 10

Menetapkan Putang Tak Tertagih Accounts receivable Allowance for uncollectible accounts Business Functions Penetapaan dari Pitaung Tak tertagih Documents Formulir Otorisasi Rekening Yg Tak Tertagih and Records General journal © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 11

Beban Kerugian piutang Tak Tertagih Accounts Bad debt expense Allowance for uncollectible accounts Business Functions Kelengkapan untuk beban kerugian piutang Documents General journal and Records © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 12

Pengiriman Barang (Shipping Goods) Ini adalah titik awal dalam siklus dimana terjadi penyerahan aset perusahaan Shipping document © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 13

Penagihan Pelanggan dan Pencatatan Penjualan (Billing Customersand Recording Sales) Faktur Penjualan (Sales invoice) File Transaksi Penjualan (Sales transaction file) Jurnal Penjualan daftar (Sales journal or listing) File Rekening Piutang Induk (Accounts receivable master file) Piutang di Neraca Percobaan (Accounts receivable trial balance) Rekening Bulanan (Monthly statement) © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 14

Processing and Recording Cash Receipts Remittance advise (Berita Penerimaan Uang) Prelisting of cash receipts (Daftar Penerimaan Tunai Sementara) Cash receipts transaction file (File Transaksi Penerimaan Tunai ) Cash receipts journal or listing (Daftar atau jurnal Penerimaan Tunai) © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 15

Sistem Penyimpanan Uang dan Transfer Uang secara Electronik Bank Order/Informasi Pembayaran Customer Company © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 16

Processing and Recording Sales Returns and Allowances Memo Kredit (Credit memo) Jurnal Retur dan Potongan Penjualan Sales returns and allowances journal © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 17

Perubahan terhadap rekening Piutang tak tertagih Formulir Otorisasi Rek. Yang Tak Tertagih (Uncollectible Account Authorization Form) Ini adalah satu dokumen yang digunakan secara internal yang berisi otoritas untuk menghapus rekening piutang tak tertagih © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 18

Kelengkapan untuk Beban kerugian Piutang (Providing for Bad Debts) Ketetapan ini menggabarkan suatu saldo, Penghasilan dari Perusahaan yang disesuaikan pada akhir periode , untuk penghaspusan piutang © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 19

Memahami desain dan pengawasan internal serta melakukan pengujian dan substantif Terhadi transaksi Penjualan. © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 20

Methodology for Designing Controls and Substantive Tests: Sales Memahai pengawasan internal penjualan Menilai Rencana Resiko pengawasan Evaluasi Keuntungan/ Kerugian Control Test Desain control test dan substantive test transaksi Penjualan untuk Mencapai sasaran Audit procedures Sample size Items to select Timing © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 21

Understanding Internal Control – Sales Pelajari flowchart klien, menyiapkan suatu quesioner pengawasan intern dan melakukan test alur dari penjualan. © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 22

Memahami Control Risk – Sales Kemampuan membagi Tugas (Adequate separation of duties) Kelengkapan Ctt & Dokumen (Adequate documents and records) Laporan Bulanan (Monthly statements) Otorisasi yang Tepat (Proper authorization) Dokumen bernomor urut (Prenumbered documents) Prosedur Verifikasi Internal verification procedures © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 23

Prosedur Verifikasi Internal Evaluasi cost-benefit Dari Pengujian Pengendalian Desain pengujian Pengendalian Penjualan © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 24

Transaksi Yg Berkaitan dengan Dgn Sasaran Audit U/ Penjualan Existence: Ctt. Penjualan yg Ssghnya dikirim Kpd pelanggan Completeness: Mencatat Setiap transaksi penjualan Accuracy: Mctt. Penj. Yg. Brgnya telah dikirim & memeriksa tagihan dan mencatatnya © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 25

Transaksi Yg Berkaitan dengan Dgn Sasaran Audit U/ Penjualan Classification: Transaksi penjualan sebaiknya diklasifikasi Timing: Tanggal Dicatat dengan tepat Posting and summarization: Transaksi penjualan dgn baik termasuk dalam rekening dlm Master File Penerimaan © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 26

Direction of Tests for Sales Customer order Shipping document Duplicate sales invoice Completeness Start Sales journal General ledger = Accounts receivable master file Existence Start © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 27

Ikhtisar Methodologi Untuk Penjualan Column 1: Column 2: Column 3: Column 4: Column 5: Transaksi Yg berkaitan Dgn Sasaran Audit Kunci pengawasan Internal Test Pengawasan Kelemahan Test Substantive Transaksi © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 28

Penerapan Metodologi untuk Penwasan pada transaksi Penjualan Untuk retur dan Potongan penjualan © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 29

Sales Returns and Allowances Transksi Yg Berkaitan dengan sasaran audit & metode klien untuk mengawasi Kesalahan Sama pentingnya dengan memproses kredit Seperti yang diuiraikan dalam penjualan © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 30

Sales Returns and Allowances Terdapat Dua Perbedaan Penting Materialitas Penekanan atas Tujuan © 2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 13 - 31