KKP Kelompok 1
Ketua : Pandam Rukmi Wulandari (20207845)
Anggota : Delvita Dita Putri Anggrayni (20207269)
Shelly Huzaynah (21207019)
Sri Wahyu Handayani (21207047)
Windy Atmawardani Rachman (21207174)
Object : Manufacturing Accounts Payable Department
Klien : Anthoni CPA
Selengkapnya: KKP Kelompok 01
| a. | SER= Number of exception / sample size | |||||||
| Column | Planned Audit | SER | TER (5%) | TER-SER | ||||
| ARACR | Population Size | Sample Size | Number of Exeption | (%) | ||||
| 1 | 10 | 5000 | 200 | 4 | 2% | 5% | 3% | |
| 2 | 5 | 5000 | 200 | 4 | 2% | 5% | 3% | |
| 3 | 5 | 5000 | 50 | 1 | 2% | 5% | 3% | |
| 4 | 5 | 50000 | 200 | 4 | 2% | 5% | 3% | |
| 5 | 5 | 500 | 100 | 2 | 2% | 5% | 3% | |
| 6 | 5 | 900 | 100 | 10 | 10% | 5% | -5% | |
| 7 | 5 | 5000 | 100 | 0 | 0% | 5% | 5% | |
| 8 | 5 | 500 | 25 | 0 | 0% | 5% | 5% | |
| b. | Column | Planned Audit | CUER | |||
| ARACR | Population Size | Sample Size | Number of Exeption | |||
| 1 | 10 | 5000 | 200 | 4 | 4 | |
| 2 | 5 | 5000 | 200 | 4 | 4,6 | |
| 3 | 5 | 5000 | 50 | 1 | 9,2 | |
| 4 | 5 | 50000 | 200 | 4 | 4,6 | |
| 5 | 5 | 500 | 100 | 2 | 6,2 | |
| 6 | 5 | 900 | 100 | 10 | 16,4 | |
| 7 | 5 | 5000 | 100 | 0 | 3 | |
| 8 | 5 | 500 | 25 | 0 | 11,3 | |
c. 1. Decrease in ARACR = CUER Increase
2. Decrease in Population size = CUER Increase
3. Decrease in sample size = CUER Increase
4. Decrease in number of exception = CUER Increase
d. Sample size and Number of exception have the greatest effects on the CUER,
population size has the least effect on the CUER
e. It is necessary to compare the CUER with the TER because the auditor need to analyze
the individual exception to find the weakness of internal control
Selengkapnya14-29
| a. | By using judgement | |||||
| Column | Planned Audit | Initial Sample | ||||
| ARACR | TER | EPER | Population Size | |||
| 1 | 10 | 6 | 2 | 1000 | 90 | |
| 2 | 5 | 6 | 2 | 100000 | 120 | |
| 3 | 5 | 5 | 2 | 6000 | 150 | |
| 4 | 5 | 6 | 2 | 1000 | 100 | |
| 5 | 10 | 20 | 8 | 500 | 45 | |
| 6 | 10 | 20 | 2 | 500 | 30 | |
| 7 | 5 | 2 | 0 | 1000000 | 200 | |
| b. | By using attributes sampling from the appropriate part of table 14-8 | |||||
| Column | Planned Audit | Initial Sample | ||||
| ARACR | TER | EPER | Population Size | |||
| 1 | 10 | 6 | 2 | 1000 | 88 | |
| 2 | 5 | 6 | 2 | 100000 | 127 | |
| 3 | 5 | 5 | 2 | 6000 | 181 | |
| 4 | 5 | 6 | 2 | 1000 | 127 | |
| 5 | 10 | 20 | 8 | 500 | 25 | |
| 6 | 10 | 20 | 2 | 500 | 18 | |
| 7 | 5 | 2 | 0 | 1000000 | 149 | |
| c. | 1. Increase in ARACR | Sample Decrease | ||||
| 2. Increase in TER | Sample Decrease | |||||
| 3. Increase in EPER | Sample Increase | |||||
| 4. Increase in population size | Sample Increase | |||||
| d | Because there are differences in ARACR and TER percentage and also | |||||
| there is a huge difference in population size | ||||||
| e. | ARACR and TER have the greatest effect on the initial sample size and | |||||
| population has the least effect on the initial sample size | ||||||
| f | It is called initial sample because the exception in the actual sample | |||||
| must be evaluated before it is possible to know wheter the sample is | ||||||
| sufficiently large to achieve the objectives of the tests. | ||||||
Nama : Delvita Dita Putri Anggrayni
NPM :20207269
Kertas Kerja Pemeriksaan 1
IP 1
1. According to Section 404 of SOX a public company’s annual report must include an internal control report. What are the two required elements of management’s report on internal control?
The two required elements of management’s report on internal control are:
1. state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting
2. contain an assessment, as of the end of the most internal control structure and procedures of the issuer for financial reporting.
2. What obligation does a public company’s auditor have with respect to internal control over financial reporting according to Section 404?
With respect to the internal control over financial reporting required by subsection each registered public accounting firm that prepares or issues the audit report for the issuer shall attest to, and report on, the assessment made by the management of the issuer. An attestation made under this subsection shall be made in accordance with standards for attestation engagements issued or adopted by the Board. Any such attestation shall not be the subject of a separate engagement.
.
Sumber:
Sarbanes_oxley_Act_of_2002.pdf (http://wps.prenhall.com/bp_arens_audit_12/68/17414/4458021.cw/index.html)
