Tugas auditing dalam menganalisis rumus mus PDF

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analisis mlalui rumus mus dalam menjalankan metode analisis dalam perusahaan baik dari total aset ataupun total harta...

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Nama : muhamad sahlan abdilah Nim : 20190070056 Kelas : ak19c TUGAS KASUS 1. You are doing th audit of Wellington and Parts, a wholesale autoparts company. You have decided to use monetary unit sampling (MUS) for the audit of account receivable and inventory. The following are the recorded balances: Account receivable : Rp. 12.000.000 Inventory : Rp. 23.000.000 You have already made the following judgements: Performance materiality : Rp. 800.000 Acceptable audit risk : 5% Inherent risk : - Account receivable : 80% - Inventory : 100% Assesed control risk : -

Account Receivable Inventory

: 50% : 80%

Analytival procedures have been planned for inventory, but not for accounts receivable. The analytical procedures for inventory are expected to have a 60% chance of detecting a material misstatement should one exist. You have conclued that it will be difficult to alter sample size for accounts receivable confirmation once confirmations are sent and replies are received. However, inventory test can be reopened great difficulty. After discussions with the client, you believe that the accounts are in about the same conditions this year as ther were las year. Las year no misstatement were found in the confirmation of account receivable. Inventory test revelad an overstatement amount of 1%. For requirement a-c make any assumptions necessary in deciding the factors affecting sample size. If no table is available for the ARIA chosen, estimate sample saize judgmentally. a. Plan the sample size for the confirmation of account receivable using MUS b. Plan the sample size for the test of pricing of inventories using MUS c. PLAN the combined sample size for both the confirmation of account receivable and the price test of inventory using MUS

Jawab: a. Calculasi of ARIA ARIA = AAR : ( IR x CR x CPR) ARIA = .05 ; ( 0.8 x 0.5 x 1.0 ) = .05 : 0.4 ARIA = 0.13 TER = TM : population TER = 800.000 : 12.000.000 TER = 0.067 Using table 15-8, n = 38

b. Plan the sample size for the test of pricing of inventories using MUS. ARIA = AAR / (IR x CR x AP) = 0.05 / [1.0 x 0.8x (1-0.6)] = 0.05 / 0.32 = 0.15625 TER = TM/ population = 800,000 / 23,000,000= 0.03478 Sample size cannot be calculated using Table 15-8 because the ARIA is larger than 0 c. Plan the combined sample size for both the confirmation of account of receivable and the price test of inventory using MUS. TER + TM / population = 800.000 / (12.000.000 + 23.000.000) = 800.000 / 35.000.000 = 0.002286 Using table 15-8, n = 194...