Belajar Singkat: Kertas Kerja Audit (Audit Working Papers)

Summary

In this video, Dedy Kurniawan explains the concept of Audit Working Papers (KKA) and its essential role in the auditing process. He covers the definition, purpose, and structure of KKA, emphasizing its importance as a documentation of audit procedures and a means of ensuring professional standards. KKA serves as evidence of the audit work performed, helps in forming audit conclusions, and is essential for audit reporting. The video also discusses how KKA relates to the audit program and the overall audit objectives, providing viewers with a clear understanding of its function in audit practice.

Takeaways

• 😀 Audit working papers (KKA) are essential documents that record the actions and procedures performed by auditors during the audit process.
• 😀 KKA serves as proof of the auditor's professionalism, showing that they followed proper audit procedures.
• 😀 The primary purpose of KKA is to document the execution of the audit, providing a detailed record of the auditor's activities.
• 😀 Audit working papers are different from audit programs; the program outlines the plan, while the working papers document the actual audit execution.
• 😀 The KKA acts as a foundation for the auditor’s final conclusion or opinion on the audit, including the audit of financial statements.
• 😀 KKA is used to demonstrate that the audit objectives have been met and that the audit was performed thoroughly and professionally.
• 😀 The audit working paper includes detailed records of additions, subtractions, and initial balances to ensure accuracy in the final audit results.
• 😀 Audit working papers also include various markers and references, indicating the procedures performed, such as verifying cash expenditures and reconciling accounts.
• 😀 The relationship between the audit program and the audit working paper is that the program outlines the audit plan, while the working paper records the actual activities and results.
• 😀 Having complete and accurate KKA is necessary to support the final audit opinion and to maintain accountability and transparency in the audit process.

Q & A

What is the definition of 'Audit Working Paper' or 'KKA'?

An 'Audit Working Paper' (KKA) is a document that serves as a record or evidence of the auditor's work during the audit process. It outlines the procedures performed, evidence gathered, and conclusions drawn, confirming that the auditor has completed the audit assignment professionally.

What is the main purpose of an Audit Working Paper?

The main purpose of an Audit Working Paper is to document the results of the audit procedures performed. It serves as evidence of the auditor’s work, proving that the audit was carried out following the established audit program, and it is essential for supporting conclusions in the audit report.

How does an Audit Working Paper differ from an Audit Program?

An Audit Program is a planning document that outlines the steps the auditor intends to follow during the audit process. In contrast, an Audit Working Paper (KKA) is a documentation of the actual execution of those steps, detailing the work done, evidence collected, and results obtained.

Why is the Audit Working Paper considered a proof of professional work?

The Audit Working Paper is considered proof of professional work because it comprehensively documents everything the auditor has done during the audit. It shows that all procedures were performed according to the audit plan, thus demonstrating the auditor’s adherence to professional standards.

What are the three main goals of preparing an Audit Working Paper?

The three main goals are: 1) To document the execution of the audit procedures. 2) To prove that the auditor has acted professionally. 3) To serve as the foundation for drawing audit conclusions, especially in forming the final audit opinion.

How does the Audit Working Paper support the audit conclusion?

The Audit Working Paper serves as the basis for the auditor’s conclusions. By documenting the audit process, evidence collected, and assessments made, it provides the necessary information to form a final opinion, such as a statement on the accuracy of financial statements.

What is an example of what is included in an Audit Working Paper?

An example of content in an Audit Working Paper includes tables and schedules detailing the opening balances, additions, and subtractions, along with supporting evidence of audits performed on specific transactions, like cash expenditures or agreements. The paper also includes auditor's conclusions and verification marks.

What are the typical components of an Audit Working Paper?

Typical components of an Audit Working Paper include the auditor’s procedures, evidence, and conclusions. It often includes references to supporting documents, review marks, client information, and an index for easy reference.

What role does the Audit Working Paper play in the audit process?

The Audit Working Paper acts as a comprehensive record of the audit process, serving as documentation for the audit work performed, proof of the auditor’s professionalism, and a foundational reference for forming the audit opinion.

How is the Audit Working Paper connected to the Audit Program and Audit Objectives?

The Audit Working Paper is the execution stage of the Audit Program. While the program outlines the audit plan, the working paper documents the actual execution of the plan, and together they help ensure that the audit objectives are met by providing clear evidence of completed procedures and their outcomes.