chapter 16 Arens
March 8, 2019 | Author: RedsTaurus | Category: N/A
Short Description
Completing the Tests in the Sales and Collection Cycle: Accounts Receivable...
Description
Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
DISUSUN OLEH: HENDY W IDANARKO
F1 314 048
FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SEBELAS MARET SURAKARTA 2015
COMPLETI! T"E TESTS I T"E SALES A# COLLECTIO C$CLE: ACCO%TS RECEI&A'LE Dalam m!a"#a"$ %"$&'(a" a&)(*+! ,a!&- mm"&,( ma-("$.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 )"$a" '&mla, 7(l (")& *!a(* -!*a 2 3 4 5 9 8
-ama )"$a" && -a! &m&m/ (detail tie-in) 6(&*a"$ &-a,a a"$ )(#a*a* a)a/ !a)aa" 6(&*a"$ &-a,a a"$ a)a *la, )(#a"*&ma"/ l"$a%a" 6(&*a"$ &-a,a -&)a, a&!a*/a&!a*a" 6(&*a"$ &-a,a *la, )(la-(7(a-(a" )"$a" "a!/ la-(7(a-( 6(-a, a*a- %(&*a"$ &-a,a -&)a, "a!/ %(-a, a*a- 6(&*a"$ &-a,a )("a*aa" %a)a "(la( !al(-a-(/ "(la( !al(-a-( Kl(" mm(l(( ,a a*a- %(&*a"$ &-a,a/ ,a
K+l+m )alam !*a- !'a %!"#a"aa" ,a!&- m"#a"*&ma" *&'&a" a&)(* a"$ !a(*a" )"$a" -al)+/ A&)(*+! m"$$&"aa" 7a#*+!.7a*+! *!-&* &"*& m"(la( !(-(+ )*-( a"$ )(!"#a"aa" a$( %(&*a"$ &-a,a m"&!&* *&'&a""a/ Mengidenti(i)asi Risi)o 'isnis *lien yang Mempenga+uhi Piutang %saha ,Tahap I6ma,ama" m"$"a( (")&-*!( )a" l("$&"$a" -*!"al l(" -!*a m"$;al&a-( *&'&a" ma"a'm" )($&"aa" &"*& m"$()"*(7(a-( !(-(+ (-"(- l(" a"$ -($"(7(a" a"$ )a%a* mm%"$a!&,( la%+!a" &a"$a" *!ma-& %(&*a"$ &-a,a/ Maa +l, a!"a (*& a&)(*+! ,a!&- mla-a"aa" %!+-)&! a"al(*(- &"*& m"&"'&a" "a(a" !(-(+ -ala, -a'( %(&*a"$ &-a,a/ K*(a m"$;al&a-( !(-(+ (",!" )a" &*( a"$ )(!"#a"aa" )alam %(&*a"$ &-a,a a&)(*+! m"$ma"$a" !(-(+ a"$ mm%"$a!&,( %(&*a"$ &-a,a/ a*&/ *on(i+masi Piutang %saha
A)ala, +"-% a"$ *!&- !&la"$ )alam %ma,a-a" (*a m"$"a( %!a"#a"$a" %"$&'(a" a*a- !("#(a" -al)+ %(&*a"$ &-a,a/ I"*("a l(, m"a"a" %a)a &*( a"$ (-a )(a")ala"/ T&'&a""a a)ala, &"*& mm"&,( *&'&a" -(-*"-( a&!a*a" -!*a %(-a, a*a-/ S*a")a! a&)(*("$ m"$,a!&-a" +"7(!ma-( %(&*a"$ &-a,a )alam -(*&a-( a"$ "+!mal/ SAS 9 AU 330 m")(aa" 3 %"$#&al(a" *!,a)a% ,a!&-a" m"$$&"aa" +"7(!ma-( : 1/ 6(&*a"$ &-a,a *()a ma*!(al/ 2/ A&)(*+! mm%!*(ma"$a" +"7(!ma-( &*(
a"$ *()a 7*(7 a!"a *("$a*
!-%+"-"a m&"$("a" *()a aa" mma)a( a*a& *()a )a%a* )(a")ala"/ 3/ =a&"$a" *("$a* !(-(+ (",!" )a" !-(+ %"$")al(a" !")a, )a" &*( -&-*a"*(7 la(""a )a%a* )(a&m&la-( &"*& m")(aa" &*( a"$ m"#&&%(/ Dalam mla&a" %!+-)&! +"7(!ma-( %!*ama a&)(*+! ,a!&- mm&*&-a" '"(- +"7(!ma-( a"$ aa" )($&"aa"/ 1/ K+"7(!ma-( %+-(*(7 a)ala, +m&"(a-( )"$a" )(*+! a"$ mm("*a %(,a %"!(ma &"*& m"$+"7(!ma-( -#a!a la"$-&"$ a%aa, -al)+ a"$ )("a*aa" %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*aa" '&mla, %a)a +"7(!ma-( **a%( mm("*a %"!(ma"a &"*& m"$(-( -al)+ a*a& ml"$a%( ("7+!ma-( la(""a/ 3/ K+"7(!ma-( 7a*&! a)ala, '"(- +"7(!ma-( %+-(*(7 la(""a )(ma"a -*(a% 7a*&! aa" )(+"7(!ma-()a" &a" -al)+ %(&*a"$ &-a,a %la"$$a" -#a!a -l&!&,a"/ 4/ K+"7(!ma-( "$a*(7 '&$a )(*&'&a" %a)a )(*&! **a%( ,a"a aa" mm("*a !-%+" '(a )(*&! *()a -*&'& )"$a" '&mla, a"$ )("a*aa"/ SAS 9 m"a*aa" a,>a %"$$&"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" &"*& %!#aa a,>a %"!(ma +"7(!ma-( *()a m&"$(" mm!(a" %!*(ma"$a""a/ %)u+an sampel Fa*+! &*ama a"$ mm%"$a!&,( &&!a" -am%l &"*& m"$+"7(!ma-( %(&*a"$ &-a,a !a)a )alam !a%a a*$+!( )a" m"#a&% ,al.,al !(&*: 1/ Sala, -a'( a"$ )(*+l!a"-( 2/ R(-(+ (",!" 3/ R(-(+ %"$")al(a"
4/ R(-(+ )*-( a"$ )(#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"$(l&-*!a-(a" %"$ma"$a" %!+-)&! %!+$!am a&)(* &"*& %"$&'(a" a"$ *!("#( )alam -(l&- %"'&ala" )a" %"a$(,a" (*a aa" m"$$&"aa" H(ll-&!$ Ha!)>a!
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