ethical dilemma audit
-
Upload
olivia-nikita -
Category
Documents
-
view
229 -
download
0
Transcript of ethical dilemma audit
-
8/17/2019 ethical dilemma audit
1/20
PRESENTASI AUDIT 1
- ukius Prabowo B.
-3203014134
-Soni Setiawan
-3203014138
-Yohana Olivia
-3203014126
-Flani natasia
-
320301413!
-"i#ilia $enata %
-3203014238
- &van Bakti S.
- 32030142'
- Yose( Pon#o S.
- 3203014132- n)elina *sboko
SOAL BEBAKramer &
Reuben CP
Julia Brinkau"i#!r$%!ress#er
Ethical Dilemma
SO P,-%
Fir/ansah au+
Senior5 ,P Barl 6 Lubis
Fir/ansah au+
Partner P%. %eknika *ta/a
-
8/17/2019 ethical dilemma audit
2/20
SOAL PAKETPT( Teknika U#ama Se)a#i
• Firmansyah Daud, a senior audit manager for KAPLubis, has recently been informed that the rms ppromote him to partner within the net year or twcontinues to perform at the same high!"uality le#the past$ Firman ecels at dealing e%ecti#ely with
people, including client personnel, professional stpartners, and potential clients$ e has recently bubigger home for entertaining and has 'oined the cmost prestigious golf and tennis club$ e is ecitehis future with the rm$
-
8/17/2019 ethical dilemma audit
3/20
Firman has recently been assigned to the audit of P) )e*ni*a +tama e'ati, awholesale company that ships goods throughout the world$ -t is one of KAP Barlymost prestigious clients$ During the audit, Firman determines that P) )e*ni*a +tuses a method of re#enue recognition called .bill and hold/ that has recently beby the Bapepam!LK$ After considerable research, Firman concludes that the me
re#enue recognition is not appropriate for P) )e*ni*a +tama e'ati$ e discussewith the engagement partner, who concludes that the accounting method has bmore than 01 years by the client and is appropiate, especially considering that the re#enue recognition method is found inappropiate$ Firman argues that the rrecognition method was appopriate in prior years, but the Bapepam!LK ruling minappropiate in the current year$ Firman recogni2es that partner(s responsibility nal decision, but he feels strongly enough to state that he plans to follow the rA 33 4A+ 5006 and include a statement in the audit les that he disagrees wit
decision$ )he partner informs Firman that she is unwilling to permit such a stateof the potential legal implications$ owe#er, she is willing to write a letter to Firmthat she ta*es full responsibility for ma*ing the nal decision if a legal dispute e
he concludes by saying, .Firman, partners must act li*e partners, not li*e lotrying to ma*e life di7cult for their partners$ 8ou ha#e some growing up to do bfeel comfortable with you as a partner$/
-
8/17/2019 ethical dilemma audit
4/20
* Lan+ka, Pen"eka#an Un#u-eme'a,kan Dilema E#ika
-
8/17/2019 ethical dilemma audit
5/20
1( %ak#a Rele.an :
• Firman menemu*an P)$ )e*ni*a +tama e'ati mengguna
metode “Bill and Hold” yang tida* sesuai dengan perustersebut menurut Bapepam!LK$
• Partner menyetu'ui penggunaan metode tersebut dan bbertanggung 'awab 'i*a ada masalah hu*um$
• Firman tida* setu'u dengan *eputusan partner dan bernmelapor*an partner berdasar*an A 33 4A+ 5006$
• Partner melarang Firman memberi*an *eputusan yangberlawanan 4pengaduan6$
-
8/17/2019 ethical dilemma audit
6/20
/( -asala, E#ika
Apa*ah Firman a*an membiar*an penggunaametode .Bill and old/ tanpa melapor*an tem, 'uga perila*u partneryang menyimpang pera
-
8/17/2019 ethical dilemma audit
7/20
0( Siaa 2an+ #eren+aru, "anba+aimana en+aru,n2a 3
a$ Firmansyah Daud :
•. Prestasi pe*er'aan terpengaruh
•. Loyalitas terpengaruh
•. -ntegritas terpengaruh
b$ KAP Barly & Lubis•.;isi*o *ehilangan *lien
•.Kemung*inan beresi*o pada *elangsungan KA
-
8/17/2019 ethical dilemma audit
8/20
c$ Partner :
•
-
8/17/2019 ethical dilemma audit
9/20
4( Al#erna#i5 Terse"ia
0$
-
8/17/2019 ethical dilemma audit
10/20
6( K!nsekuensi #ia al#erna#i5
4a6 0$ KAP bisa tetap be*er'asama *lien
3$ Partner terhindar dari laporan Firman
5$ Klien tetap mengguna*an metode yang tida* sesuai
?$ Firman tida* perlu bertanggung 'awab 'i*a ada masalah hu*um
@$ )erbiasa melawan ti*a Auditor
4b6 0$ Dipecat
3$ KAP berpotensi *ehilangan *lien bersang*utan5$ Keburu*an Klien dan Partner terung*ap
4c6 0$ Kemung*inan dipecat atau san*si
3$ KAP berpotensi *ehilangan *lien bersang*utan
-
8/17/2019 ethical dilemma audit
11/20
*( Tin"akan 2an+ #ea#
-
8/17/2019 ethical dilemma audit
12/20
SOAL PAKET%ORRESTER In'(
-
8/17/2019 ethical dilemma audit
13/20
Kramer & Reuben CPAs
Kramer & Reuben CPAs assi+ne" Julia Brinksr!m!#e" seni!r s#a8 ers!n as au"i#!r in ',ar+ini#ial e9amina#i!n !5 %!rres#er In'( a small '!nsrm Brinks ,a" ar#i'ia#e" in ri!r au"i#s !5 %!rran assis#an#( As #,e au"i# r!+resse" Brinks "iss!me ra#,er '!mle9 '!n#ra'#s a''!un#e" 5!er'en#a+e !5 '!mle#i!n basis( Al#,!u+, s,e 7as
7,e#,er #,e r!#s s,!ul" ,a.e been re'!+ni
-
8/17/2019 ethical dilemma audit
14/20
Kramer & Reuben CPAs
%!ll!7in+ #,e au"i# an un>ualie" !ini!n a''!mnan'ial s#a#emen#s !5 %!rres#er In'( S,!r#l2 #,%!rres#er le" 5r!m bankru#'2 an" Kramer & Reuben 75!r ne+li+en'e b2 #,e min!ri#2 s#!'k,!l"ers( T,e '!n#r,a" '!n'erne" Brinks 7ere in reali#2 sale an" l#ransa'#i!ns 5!ll!7e" b2 subleasin+ an" e9#ensi.e "is'!n!#es 7i#, banks an" 5a'#!rs( Ti#le #! m!s# !5 #,e resul#in+ 5r!m #,e r!)e'#s ,a" remaine" 7i#, %
#,ere5!re #,e r!#s s,!ul" n!# ,a.e been re'!+ni
-
8/17/2019 ethical dilemma audit
15/20
%ak#a Rele.an• Culia menemu*an beberapa transa*si4*ontra*6 yang *omp
dicatat langsung oleh perusahaan sebagai pendapatan pe
• Culia tida* ya*in apa*ah *euntungan harus dia*ui atau tidehingga, Culia menanya*an *epada mana'er apa*ah transudah dicatat sesuai =AAP atau belum 9 Dan mana'er me Culia bahwa hal tersebut sudah sesuai peraturan$ Per*atamana'er pun didu*ung oleh laporan audit tahun lalu di petersebut$ ehingga Culia percaya atas per*ataan mana'er perusahaan *lien nya$
-
8/17/2019 ethical dilemma audit
16/20
-en+i"en#ikkasi is@isu e#ika ber"asa5ak#a@5ak#a #ersebu#
• Aaka, e#is Julia men++unakan"!kumen#asi au"i# #a,un lalu seba+aun#uk menen#ukan la!ran #a,un ini3
-
8/17/2019 ethical dilemma audit
17/20
Siaa 2an+ akan #erkena en+aru, "ba+aimana masin+@masin+ "ien+ar
• 0$ Culia Brin*s 4 enior Auditor6
! Profesionalitasnya terpengaruhi! Do*umen yang ia buat a*an diguna*an dalam Laporan Audit
3$ Foresster, -nc 4 onstruction Firm6
!
-
8/17/2019 ethical dilemma audit
18/20
Al#erna#i5
0$ Percaya *epada piha* mana'emen dan do*umentasi audlalu
3$
-
8/17/2019 ethical dilemma audit
19/20
K!nsekuensi "ari al#erna#i.e #erse
0$ ! Do*umen audit yang diberi*an pada mana'er dan partn
ob'e*tif$! Culia tida* professional
! KAP bisa dituntut oleh pemegang *epentingan eternaperusahaan
!
-
8/17/2019 ethical dilemma audit
20/20
Al#erna#i5 an+ Diili,