Tugas Individu Ch 11
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Name : Devi Asyaidah Class : 27C1 FEB-PPAK UGM subject : Auditing Individual Assignment CHAPTER 11: Audit Procedures in Response to Assessed Risks: Tests of Controls 11-28 (Necessesary application controls/tests of controls) Identifiy the assertion that is controlled by each of the control procedures: 1. Computer generates prenumbered control over requisitions and purchase orders and checks numerical sequence. Assertion: completeness 2. Computer compares account distribution on the voucher with account distribution on purchase requisition or purchase order. Assertion: Classification 3. Computer checks batch totals and run-to-run totals to ensure that all transactions are processed. Assertion: completeness 4. Computer match of voucher information regarding vendor, type of good, quantity of goods, and dollar amount against authorized purchase order and receiving report. Assertion: Accuracy and Occurrence
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Transcript of Tugas Individu Ch 11
Name: Devi AsyaidahClass : 27C1 FEB-PPAK UGMsubject : Auditing Individual AssignmentCHAPTER 11:Audit Procedures in Response to Assessed Risks: Tests of Controls
11-28 (Necessesary application controls/tests of controls)Identifiy the assertion that is controlled by each of the control procedures:1. Computer generates prenumbered control over requisitions and purchase orders and checks numerical sequence.Assertion: completeness
2. Computer compares account distribution on the voucher with account distribution on purchase requisition or purchase order.Assertion: Classification
3. Computer checks batch totals and run-to-run totals to ensure that all transactions are processed. Assertion: completeness
4. Computer match of voucher information regarding vendor, type of good, quantity of goods, and dollar amount against authorized purchase order and receiving report.Assertion: Accuracy and Occurrence
5. Computer checks for a valid purchase order in order to initiate receiving report. Assertion: Occurrence
6. Computer verification of employee authorization code to enter requisition or purchase order. Assertion: Occurrence
7. Computer performs limit test on requisitions and purchase orders. Necessary approvals tied to limit test.Assertion: Accuracy and Occurrence8. Computer checks the mathematical accuracy of the voucher and supporting documents.Assertion: Accuracy
9. Computer compares vendor on purchase order to master vendor file.Assertion: Occurrence
10. Computer checks for goods ordered and not received within a reasonable period of time.Assertion: Accuracy and Occurrence
11. Computer checks for goods received but not recorded as a liability within a reasonable period of time. In the case of services, the computer check for services ordered but not recorded as a liability within a reasonable period of time.Assertion: Cutoff, Rights and Obligations
12. Computer compares accounting period in which the voucher is recorded with the accounting period received.Assertion: Cutoff
13. Computer checks the mathematical accuracy of the voucher and supporting documents.Assertion: Accuracy
14. Computer compares sum of subsidiary ledger accounts with general ledger control account.Assertion: Valuation and allocation, Completeness
