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Auditing

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4. Menurut anda, apa prosedur audit tambahan yang harus diterapkan tahun 1981 terhadap pendapatan FTC Cayman?
Menurut kelompok kami, diperlukan prosedur audit tambahan karena prosedur yang dilakukan belum cukup dan pelaksanaan prosedur audit tersebut tidak dijalankan dengan baik yaitu dalam mengumpulkan bukti akan pendapatan di Cayman Islands, dimana bukti yang dikumpulkan belum cukup dan kompeten. Dalam mengumpulkan bukti tersebut butuh konfirmasi dari pihak ketiga secara langsung seperti Bank di Cayman Island. Tetapi konfirmasi tersebut tidak didapatkan dengan benar. Konfirmasi tersebut dapat dicurangi oleh eksekutif perusahaan karena proses konfirmasi yang dilakukan oleh auditor tidak dilakukan secara langsung terhadap pihak ketiga, tetapi juga melibatkan pihak FTC. Sehingga seharusnya konfirmasi tersebut tidak langsung diterima. Selain itu juga harus dilakukan beberapa prosedur audit tambahan seperti : * Prosedur Analitis
Terdiri dari kegiatan yang mempelajari dan membandingkan data yang memiliki hubungan sehingga dapat mendapatkan gambaran menyeluruh dan secara garis besar mengenai keadaan keuangan dan hasil usaha klien – sehingga auditor dapat menilai apakah pendapatan TFC pada Cayman Island benar-benar pendapatan murni. * Vouching
Sebuah kegiatan dimana seorang auditor melakukan pemeriksaan transaksi bisnis,dengan memeriksa dokumen, catatan, atau bukti-bukti lainnya yang mempunyai cukup keabsahan untuk memenuhi pertimbangan auditor bahwa transaksi tersebut telah benar, telah diotorisasi secara tepat, dan telah dicatat dalam pembukuan dengan benar. 5. Mengidentifikasi kekurangan dalam prosedur konfirmasi diterapkan oleh auditor Fox. Bagaimana kelemahan ini mempengaruhi kompetensi dan kecukupan bukti audit yang dihasilkan oleh prosedur ini?
Prosedur konfirmasi yang dilakukan masih terdapat banyak kelemahan karena bukti audit sebagian besar hanya berupa inquiry dan dokumentasi yang tidak kompeten. Hal ini dikarenakan kompetensi bukti audit berhubungan dengan kualitas atau keandalan data akuntansi dan informasi penguat. Dokumentasi tersebut membutuhkan konfirmasi dari pihak ketiga. Konfirmasi dari pihak ketiga sulit didapat karena ditutupi oleh perusahaan. Perusahaan tidak bekerja sama dengan baik dengan auditor. Hal itu membuat auditor kesulitan mengumpulkan bukti. Oleh karena itu, seharusnya auditor tidak boleh langsung percaya begitu saja. Namun sebaiknya auditor berusaha agar memperoleh konfirmasi sendiri tanpa adanya keterlibatan dari pihak klien. Jika masih tidak dapat diperoleh maka akan berpengaruh terhadap keputusan opini audit, auditor harus mempertimbangkan apakah akan berdampak material atau tidak. Jika tidak berdampak material, auditor dapat memberikan opini unqualified, namun jika berdampak material auditor harus mempertimbangkan pengaruhnya terhadap laporan keuangan apakah akan berpengaruh secara keseluruhan atau tidak, jika tidak keseluruhan maka auditor dapat memberikan opini qualified, namun jika secara keseluruhan maka dapat memberikan opini disclaimer. 6. Selain transaksi pihak-pihak terkait, apa risiko audit "khusus" lain yang ditimbulkan oleh audit FTC? Bagaimana faktor-faktor ini dapat mempengaruhi keputusan perencanaan untuk audit ini?
Risiko audit khusus lainnya: * Sifat bisnis klien
FTC bergerak di bidang jasa penerbang, dimana jasa penerbangan bukan sesuatu jasa yang umum. Sehingga memiliki risiko seperti penerimaan order yang tidak rutin karena jasa tersebut jarang dikonsumsi. Jasa tersebut dipakai oleh orang orang tertentu karena orang lain lebih baik membeli tiket perorangan daripada menyewa satu pesawat.
Faktor ini dapat mempengaruhi keputusan perencanaan untuk mengaudit perusahaan FTC. Dalam melakukan penerimaan dan perikatan dengan klien, seharusnya seorang auditor mengevaluasi terlebih dahulu kemampuan ( capability ) auditor, apakah auditor memiliki kemampuan , keahlian, pengalaman, estimasi waktu dan sebagainya yang cukup dalam mengaudit perusahaan FTC yang dalam industry yang tidak umum. * Hasil pengauditan sebelumnya
Hasil audit tahun 1980 sudah tidak wajar dan banyak penyimpangan. Sehingga pada audit tahun 1981, penggunaan data dari tahun sebelumnya menyebabkan peningkatan resiko.
Faktor ini juga mempengaruhi keputusan perencanaan untuk mengaudit perusahaan FTC. Hal ini dapat menjadi pertimbangan auditor apakah akan menerima perikatan dengan continuing client atau tidak. Hal ini dapat dipertimbangkan faktor internal dan eksternal nya.

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