Monthly Archives: September 2011

Filosofi Auditing

Filosofi adalah kajian masalah umum yang mendasar atas suatu bidang tertentu (dalam auditing ialah kajian masalah umum yang berdasar atas masalah auditing yang unsolvable). Sehingga akan berkutat dengan kajian problem fundamental atas masalah audit masa kini.

Menurut husein syaraf auditing adalah serangkaian praktik dan prosedur, metode dan teknik, langkah untuk melakukan dengn sedikit untuk penjelasan, deskripsi, rekonsiliasi, argumen so frequently lumped together as “theory”.

Auditing tidak dipndang sekedar ilmu, theory harus bisa menjelaskan fenomena. Maka auditing bisa dikatakan satu konsep kajian keilmuan namun sangat sedikit yang menjelaskan sbagai teori karena sarat akan nuansa praktis. Auditing bisa mengembangkan prosedur dari awal menerima klien hingga memberi pendapatnya. Karena para praktisi cenderung menitikberatkan pengembangan prosedur nya daripada teorinya.

Arens: auditing adalah akumulasi dan evaluasi bukti mengenai determinasi info dan laporan untuk menentukan tingkat kesesuaian info dengan kriteria yang ditetapkan (pabu yag diperinci oleh standar).

Auditing harus dilakukan dengan kompetensi dalam penilaian, orang independen agar tidak bias. Auditing menjalankan jasa atestasi (penilaian) atas suatu asersi manajemen

Awal auditing muncul adalah audiing keuangan. Sudah ada kajian audit yag bersifat normatif walau sdikit misalnya independensi.

Independen dibagi dua: in fact (dari sisi auditor dan sulit di nilai), in appearance (dari sudut pandang lain/user; mis. Hub istimewa). Sangat kuat sekali hubungan bukti dan audit program.

Audiing diwabahi oleh seperangkat masalah-masalah yang kompleks.

Sufficient competent evidence mencakup legal n formal. Untuk mendapatkan sample maka menggunakan audit program.

Unsolve problem: Ada gak audit program? Auditor jawab, depend on the fungsion, ada gak standar minimal?

Adanya publik expectation yaitu masyarakat percaya bahwa l/k audited bebas kecurangan,dsb.

Jika audit umum maka tanggungjawab fraud itu bukan fokus utama namun hanya sebatas assesment, apakah fraud itu berdampak material atau tidak/sehingga auditor tidak bertanggungjawab atas fraud tsb.

Pada kasus lippo bank, ada kasus dimana auditor di tuntut atas jasanya karena merasa salah diberi informasi.

Audit juga dituntut harus menjabarkan pendapat posibility going concern  dari sutu entitas tersebut.

Subsequent even

Pelporan audited

Per l/k

Periode,,

1/1/10                       13/12                                        31/1/11                                  30/4

 

 

Masalah-masalah tersebut diharapkan jadi bahan penelitian lebih lanjut.

Ilmu berkonribusi kepada kehidupan manusia, begitu juga auditing hrus punya pula value for human life jika dipandang sebagai keilmuan, maka harus di follow up oleh kajian-kajian ilmiah lebih lanjut.

Filosofi: great philosopy (yaitu jelas filosofi yang di secara garis besar kontribui untk filosofi), profesional filosofi ( yang merupakan akademisi yang berkompeten sehingga menjadi master dibidangnya dan umumnya menulis dan mengjar dibidangnya;profesor), many intelegent and …

Kaitan auditing dan filosofi?apa yag kita maksud dengan filosofi dari auditing?apakah auditor berkualifikasi untuk mengeluarkan pilosofinya?dsb.

Auditing sudah merupakan keilmuan atau bukan?

Pendekatan filosofi:

  1. 1.       Philosofhy get back to first prinsiple, to the rationale behind the action and thoughts which tend to be taken for granted. (misal; kenapa ada prinsip konservatisme?)
  2. 2.       Filosofi memerhatikan kepada sistematik organisasi ter upload dari sisi kemanfaatan nya sendiri.

Ada 4 pandangan pendekatan:

  1. 1.       Komprehensif; memahami sesuatu secara menyeluruh saling bersatu sehingga memahami kearah kemaslahatan. (mis; memerhatikan tidak hanya sisi auditor, tapi sisi klien juga)
  2. 2.       Perspektif; pandangan pendekatan filosofi yang mengeksplorasi kebenaran sampai keakarnya. Dalam mencapai hal tersebut maka kajian nya membuat dalil selain itu mengobservasi mendalam secara kuat. Harus ada perhatian khusus untuk mengembangkan keilmuan ini, setiap issue dalam auditing harus dipandang menyeluruh dan mendalam. Amati fenomena-identifikasi-searching.
  3. 3.       Analitis:
  4. 4.       Penilaian; mungkinkah auditing dipandang sebagai disiplin sendiri?ya, karena auditing bertugas mereview, valuation dari asersi manajemen karena bersifat analisis untuk menilai kesesuaian antara asersi dan kriteria ditetapkan, dan menekankan pada pembuktian dengan dukungan l/k dan data, statistical sampling. Berbeda dengan kunting yang mencatat,golong,meringkas,menilai, dan mengkomunikasikan asersi saja.

Tujuan memelajari auditing adalah supaya kita mendapat pemahaman sifat dari auditing itu sendiri yaitu degan cara menganalisis audit yang dilakukan dari sisi fungsi.

The auditing attitude include:

  1. 1.       Restriction of interest and inquity primarily to matters on which judgement is requested.
  2. 2.       Adoption of a posisi impartially in formulih and expressing judgment
  3. 3.       Basling judgement formation and expresion on such evidence as is reasonably avaible.

Fokus auditor dalah bagaimana mengumpulkan dan mendapatkan bukti, kemudian evalusi, lalu dilakukanlah pengujian. Beda nya dengan peneliti adalah eneliti melkukan penelitiannya sampai tuntas hingga terus menerus mengumpulkan bukti dan kesimpulan, kalau auditor dibatasi waktu dalam mengumpulkan buktinya tapi harus yakin bukti tersebut sudah memenuhi kecukuan dan kualitas.

Metodologi pendekatan dalam penelitian;

  1. 1.       Consideration of the premaliminary data which suggest problem (fenomen).
  2. 2.       Perumusan masalah.
  3. 3.       Mencari data untuk menjawab masalah.(sekunder dan primer)
  4. 4.       Gunakan penelitian terdahulu.
  5. 5.       Formulasikan hipotesis.
  6. 6.       Membuat deduksi dari hipotesis implikasi.
  7. 7.       Hipotesis testing.
  8. 8.       Conclusion. Ditolak atau diterima.

Metologi prosedur audit

  1. 1.       Recognition of the composite proble
  2. 2.       Obsevasi kenyataan yang relevan dg masalah
  3. 3.       Dsb..

Postulat adlah esensi untuk mengembngkan beberapa intelektual ilmu.

Bahan kajian; Peran komite audit kok wajib?apakah kinerja perusahaan bisa lebih baik?

Etika; auditor harus memerhatikan responsibility atas sosial dan kode etik profesional dalam mengumpulkan bukti dan metode di tempat kerja nya

Materi bukti yang cukup dan kualitas dasar audit yang baik. Standarnya ada kemanfaatan maslahat luas dari aktivitas audit tadi.

Taking order teori: teori yang memilih invest paling safety

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September 1, 2011 – AICPA wants SEC to allow companies to adopt IFRS

  IFRS Update 

  • AICPA wants SEC to allow companies to adopt IFRS
    In a letter to the Securities and Exchange Commission, the AICPA has recommended that U.S. public companies be allowed the option of adopting International Financial Reporting Standards as issued by the International Accounting Standards Board. In their comments to the SEC’s staff paper, AICPA Chairman Paul Stahlin and President and CEO Barry Melancon said, “Whether or not the SEC decides to incorporate IFRS into the U.S. financial reporting system through an endorsement/convergence approach, we believe U.S. issuers should be given the option to adopt IFRS as issued by the IASB.” Read the AICPA’s comment letter and news release for more information. JournalofAccountancy.com (8/19) LinkedInFacebookTwitterEmail this Story

  • Commentary: SEC’s decision on IFRS is critical to a global standard
    U.S. reluctance to adopt International Financial Reporting Standards is not helping the standards to spread and could end the idea of a single set of global standards, writes Robert Hodgkinson, executive director of the Institute of Chartered Accountants in England and Wales. The U.S. decision could influence other nations, including Japan and India, he says. Global Financial Strategy (8/23) LinkedInFacebookTwitterEmail this Story

  • ABA responds to IASB pressure for U.S. to adopt IFRS
    The American Bankers Association has responded to recent remarks from an International Accounting Standards Board official questioning future cooperation between the board and the Financial Accounting Standards Board if the U.S. does not adopt International Financial Reporting Standards. Donna Fisher, ABA senior vice president of tax and accounting, said there is no deadline to adopt IFRS, as the IASB is suggesting. “So [the IASB is saying], ‘we want a single set of standards so long as it’s by the end of 2011’. Rather than, ‘we’re going to have an ongoing effort even if the SEC doesn’t make that decision,’ ” she said. Global Financial Strategy (8/11) LinkedInFacebookTwitterEmail this Story

  • J.H. Cohn CEO is preparing U.S. clients for IFRS
    J.H. Cohn CEO Tom Marino says his company is getting a head start on readying clients for the transition to International Financial Reporting Standards. As more countries, including Canada, make the switch, it makes sense to get familiar with the rules, even before the Securities and Exchange Commission makes a decision, Cohn says. The AICPA offers an IFRS Certificate Program to help CPAs and accountants gain knowledge and demonstrate competence. Accounting Today (8/16) LinkedInFacebookTwitterEmail this Story
Comply with confidence using a FASB codification guide designed for you. Try GAAP Reporter on Checkpoint®, the new research resource from Thomson Reuters designed to help ensure you are in compliance with GAAP. Start your complimentary 30 day trial today. Call 1.800.950.1216 or visit us online.
  Regulatory Developments 

  • IASB seeks comment on investment entity exemption for IFRS 10
    The International Accounting Standards Board on Aug. 25 issued a new exposure draft that proposes defining investment entities as a separate type of entity that would be exempt from IFRS 10 Consolidated Financial Statement requirements. Instead, these entities would account for their investments at fair value through profit or loss. JournalofAccountancy.com (8/25) LinkedInFacebookTwitterEmail this Story

  • SEC is expected to issue IFRS staff papers soon
    The Securities and Exchange Commission is soon expected to release studies associated with its consideration of International Financial Reporting Standards in the U.S. The agency indicated earlier this year that it would issue reports by late summer that address the quality of accounting and the differences between U.S. and international standards. Compliance Week/Accounting & Auditing blog (8/24) LinkedInFacebookTwitterEmail this Story

  • IASB gets ready to unveil new “buckets” for impaired assets
    The International Accounting Standards Board is considering a “three-bucket” solution to the impairment of financial assets. The approach would lay out three levels of impairment, ranging from healthy to significantly impaired. The approach is designed to limit companies’ ability to manage assets through selective provisioning. However, the IASB still has work to do to define the specifics of each bucket and the conditions under which assets can be moved, observers say. Accountancy Age (London) (8/19) LinkedInFacebookTwitterEmail this Story

  • Other News
Technology that’s accountable — Whether you need number-crunching desktops running accounting applications in the office or secure and reliable laptops to conduct client audits in the field, Dell offers solutions that can keep your data safe. Combine those systems with Dell™ servers and storage to control access and keep critical data secure. Learn more.

  IFRS at Work 

AICPA/IFRS Foundation Conference on IFRS: The North American Perspective. Oct. 5-7, 2011, Boston, MA: This must-attend conference features presentations, Q&A sessions, guidance on preparing for IFRS convergence, implementation challenges, best practices & more. Hans Hoogersvorst, chairman, IASB, is a featured speaker. Register Now
  International Watch 

  • Other News
IFRS Certificate Program from AICPA:
The AICPA’s IFRS Certificate Program is a comprehensive curriculum of online training, research tools and practice aids designed to help CPAs understand, implement and apply IFRS. Courses cover revenue recognition, leases, impairment, intangible assets, inventories, EPS and more. > Enroll Now
  AICPA News 

  • Understand the difference between U.S. and international accounting
    Does your organization participate in today’s global economy? If so, you need to know how international accounting rules may impact your balance sheet and operations. From financial statements to the treatment of leases, U.S. and International Accounting: Understanding the Differences provides clear and simple examples of the key differences between U.S. and international accounting standards. A review at the end of each chapter reinforces the authors’ key points and helps you build the basic knowledge necessary to understand how international accounting standards may affect your business. Purchase today. LinkedInFacebookTwitterEmail this Story

Explore the convergence resources available on IFRS.com
Follow the progress of standards convergence between the U.S. Financial Accounting Standards Board and the International Accounting Standards Board on IFRS.com. Resources include links to the most current work plans, progress reports, frequently asked questions on exposure drafts and other resources to help you keep track of accounting convergence. Visit IFRS.com’s Convergence Headquarters today.