STANDARD STATEMENT OF
EXAMINATION 200 STANDARD EXAMINATION
PRELIMINARY
Scope
1. The PSP is set
responsibility in carrying out the examination examiner that includes planning,
examination of evidence collection, development of audit findings, and
supervision.
2. Planning relating to
responsibility Examining responsibility in connecting the examination topics
that will be done by the CPC strategic planning and planning for every
assignment inspection.
3. Collection of evidence relating to the
responsibilities of Audit in designing and implementing inspection procedures
to obtain evidence sufficient and appropriate checks, support an accurate
conclusion, according to the characteristics to be possessed by the examination
of evidence in an investigation.
4. Development of
inspection findings related to the responsibility of inspectors in developing
the audit findings based on evidence obtained by examination.
5. Supervising Examiner
relating to responsibility in providing direction and guidance to the examiner
during the examination to ensure the achievement of the purpose of inspection
and compliance with audit standards.Effective date
6. The PSP is valid and
binding legal effect from the date of promulgation.
AIM
7. Interest Examiner in
applying this standard is to:
a. planned quality
checks to be carried out efficiently and effectively; and
b. designing and
implementing inspection procedures to obtain sufficient appropriate evidence
DEFINITION
8. For the purpose of
this standard, the below terms mean as follows:
a. Strategic planning is the
process of formulating the vision and mission that prepared the CPC every
period of 5 (five) year and contained in the Strategic Plan (Plan). Strategic
Plan contains the vision and mission of the CPC will be achieved within a
period of five (5) years, and shall include the examination of policies and
strategies is a priority.
b. Assignment planning
is a process that involves the determination of the overall inspection strategy
and development plan of the examination. c. Internal control is a process
designed, implemented, and monitored by the management and personnel of the
entity that is responsible for the governance of the entity to provide
reasonable assurance of achieving the entity's objectives.
d. Risk inspection is
the risk of the possibility that the findings, conclusions and / or
recommendations Examiner is incorrect or incomplete, as a result of factors
such as insufficient evidence and / or improper, inspection procedures were
inadequate, or omission, deliberate or misleading information.
e. The purpose
connected with the examination of the implementation of an inspection.
Specifically, the purpose of the examination will determine the type of
examination.
1) The purpose of the
audit is to obtain reasonable assurance so that the examiner is able to provide
an opinion that the financial statements present fairly, in all material
respects, of compliance with accounting standards, the adequacy of disclosure,
compliance with laws and regulations, and the effectiveness of internal control
systems;
2) The purpose of the
examination is to test the performance and assessing the aspects of economy,
efficiency
and / or effectiveness,
as well as other performance aspects on a subject matter being examined with a view to provide recommendations
that can be pushed toward improvement;
3) Interest PDTT in the form of compliance checks is to assess whether the
subject matter is checked accordingly (submissive) with the provisions of the
legislation;
4) Interest investigative PDTT in the form of checks is to uncover any
indication of loss of country / region and / or criminal elements
f. The scope of the examination is a clear statement of focused,
comprehensive, and limit checks
g. Criteria are the benchmarks used in examining and assessing the subject
matter, in this case the information disclosed in financial management and
accountability the state, including benchmarks presentation and disclosure of
relevant.
h. Pick-test is the selection of some of the elements in the population as
a basis to draw conclusions on the overall population. i. Population is the
data that is the source of the sample to be selected, in which the examiner
intends to draw conclusions from the overall data.
j. Pick-test risk is the risk that the Examiner conclusion based on the
selected sample is different from the conclusion if the same audit procedures
applied to the whole population.
k. Supervision is an activity that includes giving direction and guidance
to the examiner during the examination to ensure the achievement of the purpose
of inspection and compliance checks to continue to receive the latest
information about significant problems encountered, carry
review for the work performed, and providing training ( training) and
guidance ( mentoring) effective
l. Business continuity ( going concern)
is the assumption that an entity is deemed to survive in the Business continuity
m. An early indication of fraud are signs that indicate the possibility of
fraud
CONDITIONS
9. BPK and the examiner must plan the examination as well as possible.
10. CPCs should make strategic planning for the implementation of
inspection tasks and meet stakeholder expectations.
BPK relationship with Strategic Planning
11. CPCs should be guided by the Strategic Plan of the CPC in the annual
inspection plan. In an examination of performance and PDTT, examiner must
determine the subject matter to be examined. The examiner must specify the
factors on which to base consideration in the determination of the subject
matter. (Ref: Para. A1-A2)
planning Assignment
12. The examiner must state clearly
the purpose of the examination of the information subject matter or subject
matter to be examined.
13. The examiner must ensure clarity
every assignment inspection performed.
14. The examiner must acquire an understanding of the entity and / or
subject matter / subject matter examined information required to identify the
problem, determine materiality, risk, types and sources of evidence, as well as
auditabilitas.
15. The examiner should obtain a sufficient understanding of internal
control over the use of professional judgment.
16. The examiner must assess and respond to risk inspection using
professional judgment.
17. The examiner must identify and
measure the material risks as a result of fraud.
18. The examiner must update the risk assessment and response to the whole
process of inspection using professional judgment.
20. The examiner shall establish appropriate criteria as the basis for
assessing the subject matter or subject matter information being examined.
21. The examiner must consider the materiality of the
whole process of inspection using professional judgment.
22. The examiner must update the assessment of the materiality of the whole
process of examination based on risk assessment using professional judgment.
23. In the financial checks, The examiner must consider business continuity
( going concern) and events that occurred between the date of the financial
statements and business continuity ( going concern) and events that occurred
between the date of the financial statements and business continuity ( going
concern) and events that occurred between the date of the financial statements
and the date of LHP.
24. The examiner must update the audit plan as necessary during the
inspection process.
Obtaining evidence
25. The examiner should design and implement appropriate audit procedures
to obtain evidence sufficient and appropriate inspection.
26. The examiner must implement procedures that have been designed to
obtain evidence sufficient checks and worthy of fraud risks that have been
identified.
27. The examiner must determine the overall response if it is found early
indications of fraud / indications of fraud in the examination
.
28. The examiner must consider the sufficiency and appropriateness of
evidence in identifying the sources of potential data derived from the audited
entity, the results of the analysis Examiner, or other parties.
29. The examiner must deepening if
the acquisition of evidence, the Investigator suspect that the document was not
authentic or the contents of the document have been modified but not
communicated to the Examiner.
30. The examiner must modify the procedures required inspection if
inspection evidence obtained from one source contradicts or is inconsistent
with evidence obtained from other sources or Examiner has doubts about the
reliability of the information that will be used as proof of inspection.
31. The examiner can obtain evidence by using pick-test inspection to
provide an adequate basis for the Examiner to draw conclusions.
32. Throughout the process, the examiner must Me review adequacy and 32.
Throughout the process, the examiner must Me review adequacy and 32. Throughout
the process, the examiner must Me review adequacy and the accuracy of the
evidence and relate it to the purposes of the investigation and responded to
analyze the need to modify the inspection procedures.
findings development
33. The examiner should develop inspection findings if it finds a mismatch
between the conditions and criteria.
34. The examiner must consider the findings element consisting of the
conditions, the criteria, as a result, and because in developing the inspection
findings. However, the elements needed for an examination findings depend on
the objectives of the investigation.
35. The examiner can make the inspection findings to meet the purposes of
the investigation in order to draw conclusions and / or recommendations.
36. If discovered early indications of fraud, the Investigator must follow
the initial indications of fraud in accordance with the provisions.
37. The examiner should be supervised properly
EXPLANATION OF APPLICATION AND
OTHER MATERIALS
BPK relationship with Strategic Planning
Understanding of the Strategic Plan is required to provide strategic
direction in preparation of the annual audit plan, determining the assignment
expectations, and objectives of the investigation.
A2. Factors on which the
judgment determining the subject matter between Another community expectations
and materiality of a subject matter. planning Assignment
A3. The information needs to be widely understood among other major issues
/ information points that will be examined, the scope and purpose of
inspection, access to the required data, a report will be generated, the
inspection process, the parties can be reached during the inspection, and the
roles and responsibilities of all parties related to the inspection.
A4. An understanding of the entity and / or subject matter / subject matter
information is checked
can be obtained from the knowledge that has been owned Examiner over the
entity and / or subject matter / subject matter information being examined and
the results of the information collection during the examination
A5. An understanding of the entity and / or subject matter / subject matter
information is checked can be obtained by considering the results of the
previous inspection, including the understanding of the results of internal
control, risk assessment, as well as the inspection findings.
A6. An understanding of the entity and / or subject matter / subject matter
appropriate information examination Examiner relies on knowledge of the
environment control. Understanding of the entity controlling the examiner on
the environment is important, because the control environment is the basis for
the internal control system to achieve the entity's objectives
A7. An understanding of internal control includes the condition of internal
control
which is relevant both in time and substance with the investigation or that
are material to the subject matter / subject matter information.
A8. An understanding of the entity and its environment and an understanding
of internal control relevant to the investigation or which is material to the
subject matter / subject matter information, will be associated with the risk
assessment process, including risk assessment of fraud and impropriety.
Effectiveness of internal control relevant to the investigation may affect the
risk of inspection. Further, the Examiner can modify the nature, timing or
scope of the examination procedure in accordance with the Audit assessment on
internal control and the results of testing of internal control.
A9. Professional judgment is used to determine whether a control individually
or jointly with others is relevant to the examination or material nature of the
subject matter / subject matter information
.
A10. Assessment and response is done by considering the inherent risk,
control risk, and detection risk associated with the entity and subject matter
/ subject matter information being examined.)
A11. Examining get an understanding of the internal control system relevant
to the investigation, including the management of risks associated with the
entities examined as well as the adequacy of the risk management in support of
the achievement of organizational goals. When obtaining an understanding of
relevant controls with the examination, the examiner should evaluate the design
of those controls and determine whether the control is carried out.
A12. Determination of criteria is affected by the subject matter / subject
matter information
checked and objectives of the investigation. The criteria in the form of a
formal audit, the accounting standard which is a financial reporting framework
used by compilers of financial statements.
A13. In the examination of
performance, if there are no formal criteria source accordance with the design
objectives of the investigation, the Investigator may develop inspection
criteria based on specific source and expressed in a transparent manner.
A14. In an examination of performance and PDTT with form compliance checks,
if the examiner identifies several sources of conflict between the criteria
used, the examiner must analyze the consequences of any such conflict, and
responded by doing the following:
a. modify the purposes of the investigation or the subject matter / subject
matter information to be checked;
b. decided not to make an assessment of the subject matter / subject matter
information; or
c. involving experts to obtain their views on the conflict of several
sources of criteria.
A15. If based on the professional judgment Examiner decided to selecting
one of the sources of criteria, the Investigator must disclose their opposition
sources criteria and reasons for selecting certain criteria in LHP source. The
examiner can give consideration to the government on the issue of conflict of
criteria resources.
A16. Something may be judged material if knowledge of it might affect your
decision-making by users of LHP. Materiality includes quantitative and
qualitative aspects. Materiality considerations influence the decisions
concerning the nature, timing and extent of examination procedures and
evaluation of test results. PDTT special examination in the form of performance
and compliance checks, are also considered in determining the materiality of
topics and inspection criteria.
A17. Things are becoming professional judgment in determining the level of
materiality include LHP user needs, for example the attention of stakeholders,
public interest, and the impact on the community; innate characteristics in a
case or a group of things; the context of the occurrence of a case; and
statutory requirements
A18. The examiner must obtain
evidence sufficient appropriate examination
to determine the existence of events or conditions that may cast doubt
significantly to the ability of the audited entity related to business
continuity ( going concern) as well as events ability of the audited entity
related to business continuity ( going concern) as well as events ability of
the audited entity related to business continuity ( going concern) as well as
events occurring between the date of the financial statements and the date of
LHP that require adjustment or disclosure in the financial statements that have
been identified. Obtaining evidence
A19. The examiner can obtain data and information by, among others
observation, interviews, surveys, and measurements. In determining the method
of data acquisition, the Investigator uses professional judgment. If necessary,
the Investigator may use experts to help in the design methodology of obtaining
data and information.
A20. The adequacy of the evidence based on the belief that the evidence
Examiner findings development
A21. The element is called a complete inspection findings throughout the
examination purpose have been met. The audit findings are clearly associated
with the element of interest examination findings
.
A22. If there is ineffective or non-compliance of the internal control,
fraud, and / or misbehavior in the material but does not directly support the
objectives of the investigation, the Investigator should discuss it in stages
to decide whether to do a special inspection related or not.
A23. The Examiner found the early indications of fraud, the Investigator
may follow up by proposing PDTT in the form of investigative examination
A24. Supervision conducted in phases and is intended to ensure achievement
of objectives and the achievement of quality inspection checks in accordance
with inspection standards. A25. Nature and extent of supervision, as well as
review Examining the results of work may standards.
A25. Nature and extent of
supervision, as well as review Examining the results of work may standards.
A25. Nature and extent of supervision, as well as review Examining the
results of work may
varies depending on several factors, such as the number of personnel in the
Audit team, the importance of the inspection work, and experience Examiner.
A26. Supervision includes the
following matters:
a. monitor the progress of the
investigation;
b. consider the competence and
ability of each team member Investigators, including the sufficiency of time
allotted to carry out his work, his understanding of instructions given, and
the suitability of execution of the work with an approach that has been planned;
c. The examiner directs all significant matters arising during the
examination, considering the significance of and modify the approaches that
have been planned properly; and d. identify the things that need to be
consulted or considered by members of the team more experienced examiner during
the examination.
A27. Person who supervises also facilitate mentoring in A27. Person who
supervises also facilitate mentoring in A27. Person who supervises also
facilitate mentoring in Audit team during the inspection process
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