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    Audit Working Paper

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    MayadianaSugondo
    This document provides an overview of a course on audit working papers for the 2011-2012 year. It outlines the topics to be covered, including defining audit working papers, indexing working papers, and a case overview. The topics of audit process, the purpose and functions of working papers, and how to ensure good working papers are also summarized. Required textbooks for the course are also listed.

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    Audit Working Paper

    Uploaded by

    MayadianaSugondo
    150 views7 pages
    This document provides an overview of a course on audit working papers for the 2011-2012 year. It outlines the topics to be covered, including defining audit working papers, indexing working papers, and a case overview. The topics of audit process, the purpose and functions of working papers, and how to ensure good working papers are also summarized. Required textbooks for the course are also listed.

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    by BINUS

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    This document provides an overview of a course on audit working papers for the 2011-2012 year. It outlines the topics to be covered, including defining audit working papers, indexing working papers, and a case overview. The topics of audit process, the purpose and functions of working papers, and how to ensure good working papers are also summarized. Required textbooks for the course are also listed.

    Copyright:

    © All Rights Reserved
    Download as PPT, PDF, TXT or read online from Scribd
    Download as ppt, pdf, or txt
    150 views7 pages

    Audit Working Paper

    Uploaded by

    MayadianaSugondo
    This document provides an overview of a course on audit working papers for the 2011-2012 year. It outlines the topics to be covered, including defining audit working papers, indexing working papers, and a case overview. The topics of audit process, the purpose and functions of working papers, and how to ensure good working papers are also summarized. Required textbooks for the course are also listed.

    Copyright:

    © All Rights Reserved
    Download as PPT, PDF, TXT or read online from Scribd
    Download as ppt, pdf, or txt
    You are on page 1of 7

    Course : F1032

    Year
    : 2011-2012

    Overview of audit working paper


    Session 1

    TOPICS
    Audit working paper
    Indexing audit working paper
    Case overview
    Compulsory Textbooks:
    Sukrisno Agoes and Estralita Trisnawati. 2012.
    Praktikum Audit Seri 2 Buku 1. Jakarta:
    Salemba Empat
    Sukrisno Agoes and Estralita Trisnawati. 2012.
    Praktikum Audit Seri 2 Buku 2. Jakarta:
    Salemba Empat
    3

    Audit working paper


    Audit process:
    Plan and design an audit approach
    Test of controls and transaction: substantive test
    and test of control
    Perform analytical procedures and test of detail of
    balances
    Complete the audit

    Audit working paper


    Audit working paper: relevant audit
    documentation for current and future period
    Clients documentation: auditor should test its
    accuracy and completeness
    Function of audit working paper
    Good audit working paper
    Permanent file
    Current file

    Indexing audit working paper

    Footing verified (^)


    Cross footing verified (<)
    Calculation verified (co)
    Check against general ledger and subledger (L)
    Vouching (Vo)
    Confirming balances (CB)
    Reporting differences (RD)
    Returned by post office (RPO)
    No replies (NR)
    Prepared by client (PBC)
    6

    Case overview

    Auditee: PT ETSA
    Audit period: 2007
    Financial position (page 11)
    Income statement (page 12-13)
    Trial balance (page 14-15)
    Permanent files (page 17-30)
    Working paper of 2006 audit (page 149-303)

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