chapter 16 Arens

Completing the Tests in the Sales and

Completing the Tests in the Sales and Collection Cycle:

Collection Cycle:

Accounts Receivable

Accounts Receivable

FAKULTAS EKONOMI DAN BISNIS FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SEBELAS MARET UNIVERSITAS SEBELAS MARET

SURAKARTA SURAKARTA

2015 2015

COMPLETI! T"E TESTS I T"E SALES A# COLLECTIO C$CLE: ACCO%TS RECEI&A'LE

Dalam m!a"#a"$ %"$&'(a" a&)(*+! ,a!&- mm"&,( ma-("$.ma-("$ )a!( )la%a" *&'&a" a&)(*/ (a )(*!a%a" -#a!a ,&-&- %a)a %(&*a"$ &-a,a ,al *!-&* )(-&* -a$a( *&'&a" a&)(* a"$ !a(*a" )"$a" -al)+ %(&*a"$ &-a,a -a$a( !(&*:

1 6(&*a"$ &-a,a )alam "!a#a -al)+ ,a!&- -ama )"$a" '&mla, 7(l (")& *!a(* -!*a -ama )"$a" && -a! &m&m/ (detail tie-in)

2 6(&*a"$ &-a,a a"$ )(#a*a* a)a/ !a)aa"

3 6(&*a"$ &-a,a a"$ a)a *la, )(#a"*&ma"/ l"$a%a" 4 6(&*a"$ &-a,a -&)a, a&!a*/a&!a*a"

5 6(&*a"$ &-a,a *la, )(la-(7(a-(a" )"$a" "a!/ la-(7(a-( 9 6(-a, a*a- %(&*a"$ &-a,a -&)a, "a!/ %(-a, a*a-

 6(&*a"$ &-a,a )("a*aa" %a)a "(la( !al(-a-(/ "(la( !al(-a-( 8 Kl(" mm(l(( ,a a*a- %(&*a"$ &-a,a/ ,a

K+l+m )alam !*a- !'a %!"#a"aa" ,a!&- m"#a"*&ma" *&'&a" a&)(* a"$ !a(*a" )"$a" -al)+/ A&)(*+! m"$$&"aa" 7a#*+!.7a*+! *!-&* &"*& m"(la( !(-(+ )*-( a"$ )(!"#a"aa" a$( %(&*a"$ &-a,a m"&!&* *&'&a""a/

Mengidenti(i)asi Risi)o 'isnis *lien yang Mempenga+uhi Piutang %saha ,Tahap I-6ma,ama" m"$"a( (")&-*!( )a" l("$&"$a" -*!"al l(" -!*a m"$;al&a-( *&'&a" ma"a'm" )($&"aa" &"*& m"$()"*(7(a-( !(-(+ (-"(- l(" a"$ -($"(7(a" a"$ )a%a* mm%"$a!&,( la%+!a" &a"$a" *!ma-& %(&*a"$ &-a,a/ Maa +l, a!"a (*& a&)(*+!  ,a!&- mla-a"aa" %!+-)&! a"al(*(- &"*& m"&"'&a" "a(a" !(-(+ -ala, -a'( %(&*a"$ &-a,a/

K*(a m"$;al&a-( !(-(+ (",!" )a" &*( a"$ )(!"#a"aa" )alam %(&*a"$ &-a,a a&)(*+! m"$ma"$a" !(-(+ a"$ mm%"$a!&,( %(&*a"$ &-a,a/ <+"*+, : a&)(*+! )a%a* m"("$a*a" !(-(+ (",!" &"*& "(la( !al(-a-( !-(, %(&*a"$ &-a,a/

Menetap)an Salah Sa.i yang #apat #itole+ansi dan Menilai Risi)o Inhe+en ,Tahap I- A&)(*+! ,a!&- mm&*&-a" %!(ma"$a" %")a,&l&a" m"$"a( ma*!(al(*a- la%+!a"

&a"$a" -#a!a -l&!&,a" )a" m&)(a" m"$al+a-(a" '&mla, %!*(ma"$a" %")a,&l&a"  -*(a% a&" "!a#a a"$ -($"(7(a"/ S#a!a ,&-&- %(&*a"$ &-a,a m!&%aa" -ala, -a*& a&" a"$ %al("$ ma*!(al a,a" &"*& -al)+ %(&*a"$ a"$ %al("$ #(l -al(%&" *!a"-a-( )alam -(l&- %"'&ala" )a" %"a$(,a" a"$ mm%"$a!&,( -al)+ %(&*a"$ &-a,a ,am%(! %a-*( -a"$a* -($"(7(a"/

 A&)(*+! ,a!&- m"$()"*(7(a-( -#a!a 7+!mal !(-(+ #&!a"$a" *!*"*& m"a"$&* %"$a&a" %")a%a*a"/ Hal ("( aa" mm%"$a!&,( %"(la(a" !(-(+ (",!" +l, a&)(*+! 

&"*& *&'&a".*&'&a" !(&*: !a)aa" a*a& -(-*"-( %(-a, a*a- %"'&ala" -!*a %(-a, a*a- !*&! )a" %"$&!a"$a" %"'&ala"/

Menilai Risi)o Pengendalian untu) Si)lus Pen.ualan dan Penagihan ,Tahap I- A&)(*+! ,a!&- mm%!,a*(a" *($a a-% %"$")al(a" ("*!"al:

1 6"$")al(a" a"$ m"#$a, a*a& m")*-( %"$$la%a" 2 6"$")al(a" *!,a)a% %(-a,

a*a-3 6"$")al(a" a"$ *!a(* )"$a" %"(-(,a" %(&a"$ *a *!*a$(,

 A&)(*+! ,a!&- m"$,&&"$a" !(-(+ %"$")al(a" &"*& *&'&a" a&)(* a"$ !a(*a" )"$a" *!a"-a-( )"$a" *&'&a" a&)(* a"$ !a(*a" )"$a" -al)+ )alam mm&*&-a" !(-(+ )*-( a"$ )(!"#a"aa" )a" &*( a"$ )(!"#a"aa" a$( %"$&'(a" a*a- !("#(a" -al)+/

Me+ancang dan Mela)sana)an Pengu.ian Pengendalian dan Pengu.ian Substanti( atas T+ansa)si ,Tahap

II-Ha-(l %"$&'(a" %"$")al(a" aa" m""*&a" a%aa, %"(la(a" !(-(+ %"$")al(a" &"*& %"'&ala" )a" %"!(maa" a- ,a!&- )(!;(-(/ A&)(*+! m"$$&"aa" ,a-(l %"$&'(a" &"*& m""*&a" -'a&, ma"a !(-(+ )*-( a"$ )(!"#a"aa" aa" )(%"&,( a$( -*(a% *&'&a" a&)(* a"$ !a(*a" )"$a" -al)+ %(&*a"$ &-a,a/

Me+ancang dan Mela)sana)an P+osedu+ Analitis ,Tahap

III-6!+-)&! a"al(*(- -!("$ al( )(la&a" -lama *($a *a,a% a&)(*: 1 %!"#a"aa" 2 *(a mla-a"aa" %"$&'(a" a"$ *!("#( )a" 3 -a$a( a$(a" )a!( %"l-a(a" a&)(*/

(a a&)(*+! m"$()"*(7(a-( -ala, -a'( a"$ m&"$(" *!'a)( )alam !*&! )a" %"$&!a"$a" %"'&ala" )"$a" m"$$&"aa" %!+-)&! a"al(*(- %(&*a"$ &-a,a m&"$(" aa" m"$ offset  -ala, -a'( (*&/ (a %!+-)&! a"al(*(- )alam -(l&- %"'&ala" )a" %"a$(,a" m"$&"$a%a" 7l&*&a-( a"$ *()a (a-a a&)(*+! ,a!&- ml+"*a!a" %!*a"aa" *ama,a" %a)a ma"a'm"/

Me+ancang dan Mela)sana)an pengu.ian atas Rincian Saldo Piutang %saha ,Tahap III-6"$&'(a" !("#(a" -al)+ a"$ *%a* *!#a"*&m %a)a !*a- !'a %!"#a"aa" =ama! 19./ R(-(+ )*-( m!&%aa" %&*&-a" -&'*(7 a&)(*+! -*la, m"$+m("a-(a" -(m%&la" a"$ )(#a%a( m"$"a( -*(a% 7a*+! a"$ *!#a"*&m/ T&$a- m",&&"$a" 7a*+! a"$ )(!"#a"aa" -a"$a*la, +m%l- a!"a %"$&&!a" 7a*+! !-(7a* *()a 'la-/ B&*( a&)(* a"$ )(!"#a"aa" a)ala, al(a" )a!( !(-(+ )*-( a"$ )(!"#a"aa"/ S*la, mm&*&-a" &*( a"$ )(!"#a"aa" a$( *&'&a" *!*"*& a)ala, *("$$( -)a"$ !")a, m&)(a" a&)(*+! ,a!&- mm&*&-a" %!+-)&! a&)(* a"$ --&a( &&!a" -am%l (*m a"$ )(%(l(, )a" %"*a%a" >a*&/

 A)ala, +"-% a"$ *!&- !&la"$ )alam %ma,a-a" (*a m"$"a( %!a"#a"$a" %"$&'(a" a*a- !("#(a" -al)+ %(&*a"$ &-a,a/ I"*("a l(, m"a"a" %a)a &*( a"$ (-a )(a")ala"/ T&'&a""a a)ala, &"*& mm"&,( *&'&a" -(-*"-( a&!a*a" -!*a %(-a, a*a-/

S*a")a! a&)(*("$ m"$,a!&-a" +"7(!ma-( %(&*a"$ &-a,a )alam -(*&a-( a"$ "+!mal/ SAS 9 AU 330 m")(aa" 3 %"$#&al(a" *!,a)a% ,a!&-a" m"$$&"aa" +"7(!ma-( : 1/ 6(&*a"$ &-a,a *()a ma*!(al/

2/ A&)(*+! mm%!*(ma"$a" +"7(!ma-( &*( a"$ *()a 7*(7 a!"a *("$a* !-%+"-"a m&"$("a" *()a aa" mma)a( a*a& *()a )a%a* )(a")ala"/

3/ =a&"$a" *("$a* !(-(+ (",!" )a" !-(+ %"$")al(a" !")a, )a" &*( -&-*a"*(7  la(""a )a%a* )(a&m&la-( &"*& m")(aa" &*( a"$ m"#&&%(/

Dalam mla&a" %!+-)&! +"7(!ma-( %!*ama a&)(*+! ,a!&- mm&*&-a" '"(- +"7(!ma-( a"$ aa" )($&"aa"/

1/ K+"7(!ma-( %+-(*(7 a)ala, +m&"(a-( )"$a" )(*+! a"$ mm("*a %(,a %"!(ma &"*& m"$+"7(!ma-( -#a!a la"$-&"$ a%aa, -al)+ a"$ )("a*aa" %a)a %!m("*aa" +"7(!ma-( (*& "a! a*a& -ala,/

2/ F+!m&l(! +"7(!ma-( a"$ +-+"$ a)ala, '"(- +"7(!ma-( %+-(*(7 a"$ *()a m"a*aa"  '&mla, %a)a +"7(!ma-( **a%( mm("*a %"!(ma"a &"*& m"$(-( -al)+ a*a&

ml"$a%( ("7+!ma-( la(""a/

3/ K+"7(!ma-( 7a*&! a)ala, '"(- +"7(!ma-( %+-(*(7 la(""a )(ma"a -*(a% 7a*&! aa" )(+"7(!ma-()a" &a" -al)+ %(&*a"$ &-a,a %la"$$a" -#a!a -l&!&,a"/

4/ K+"7(!ma-( "$a*(7 '&$a )(*&'&a" %a)a )(*&! **a%( ,a"a aa" mm("*a !-%+" '(a )(*&! *()a -*&'& )"$a" '&mla, a"$ )("a*aa"/

SAS 9 m"a*aa" a,>a %"$$&"aa" +"7(!ma-( "$a*(7 ,a"a )(*!(ma '(a -l&!&, -(*&a-( !(&* *!-)(a :

1/ 6(&*a"$ &-a,a *!#(%*a )a!( '&mla, -a! a&".a&" a"$ #(l/

2/ 6"(la(a" !(-(+ %"$")al(a" )a" !(-(+ (",!" $a&"$a" a)ala, !")a,

3/ T()a a)a ala-a" &"*& %!#aa a,>a %"!(ma +"7(!ma-( *()a m&"$(" mm!(a" %!*(ma"$a""a/

%)u+an sampel

Fa*+! &*ama a"$ mm%"$a!&,( &&!a" -am%l &"*& m"$+"7(!ma-( %(&*a"$ &-a,a !a)a )alam !a%a a*$+!( )a" m"#a&% ,al.,al !(&*:

1/ Sala, -a'( a"$ )(*+l!a"-( 2/ R(-(+ (",!"

4/ R(-(+ )*-( a"$ )(#a%a( )a!( %"$&'(a" -&-*a"*(7 la(""a 5/ "(- +"7(!ma-( "$a*(7

Mengembang)an Pengu.ian P+og+am audit yang te+inci

U"*& m"$(l&-*!a-(a" %"$ma"$a" %!+-)&! %!+$!am a&)(* &"*& %"$&'(a" a"$ *!("#( )alam -(l&- %"'&ala" )a" %"a$(,a" (*a aa" m"$$&"aa" H(ll-&!$ Ha!)>a! <+/

 A&)(*+! -"(+! m"(a%a" !*a- !'a %!"#a"aa" &*( -a$a( ala* a"*& &"*& mma"*&"a mm&*&-a" l&a- %"$&'(a" a*a- !("#(a" -al)+ a"$ )(!"#a"aa"/ S&m!  -*(a% a!(- a)ala, -a$a( !(&*:

 Sala, -a'( a"$ )a%a* )(*+l!a"-(/

 R(-(+ a&)(* a"$ )a%a* )(*!(ma/

 R(-(+ (",!"/

 R(-(+ %"$")al(a"/

 Ha-(l %"$&'(a" -&*a"*(7 a*a- *!a"-a-(/

 6!+-)&! a"al(*(-/