Tentang Auditing dan jenis-jenis Auditing

AUDITING

Apasih yang kalian tahu tentang Auditing itu? Disini kita akan membahas tentang Auditing dan jenis-jenis Audit.

Ø  Pengertian Auditing

Auditing adalah pengumpulan dan evaluasi bukti tentang informasi untuk menentukan dan melaporkan derajat kesesuaian antara informasi itu dan kriteria yang telah ditetapkan. Auditing harus dilakukan oleh orang yang kompeten dan independen.

Untuk melakukan audit, harus tersedia informasi dalam bentuk yang dapat diverifikasi dan beberapa standar (kriteria) yang dapat digunakan auditor untuk mengevaluasi informasi tersebut, yang dapat dan memang memiliki banyak bentuk.

Kriteria untuk mengevaluasi informasi juga bervariasi, tergantung pada informasi yang sedang di audit. Dalam audit atas laporan keuangan historis oleh kantor akuntan public (KAP), kriteria yang berlaku biasanya adalah prinsip-prinsip akuntansi yang berlaku umum (GAAP). Ini berarti bahwa dalam audit atas laporan keuangan Boeing, kantor akuntan public akan menentukan apakah laporan keuangan Boeing sudah disusun sesuai dengan prinsip-prinsip akuntansi yang berlaku umum.

Ø  Pengertian Bukti

Bukti (evidence) adalah setiap informasi yang digunakan auditor untuk menentukan apakah informasi yang diaudit dinyatakan sesuai dengan kriteria yang telah ditetapkan. Bukti memiliki banyak bentuk yang berbeda, termasuk:

·         Kesaksian lisan pihak yang diaudit (klien)

·         Komunikasi tertulis dengan pihak luar

·         Observasi oleh auditor

·         Data elektronik dan data lain tentang infromasi

Untuk memenuhi tujuan audit, auditor harus memperoleh bukti dengan kualitas dan jumlah yang mencukupi. Auditor harus menentukan jenis dan jumlah bukti yang diperlukan serta mengevaluasi apakah informasi itu sesuai dengan kriteria yang telah ditetapkan. Ini adalah bagian yang kritis dalam setiap audit dan menjadi pokok bahasan utama.

Ø  Jenis-jenis Audit

Akuntan public melakukan 3 jenis utama audit, yaitu:

1.       Audit Operasional

Audit Operasional mengevaluasi efisiensi dan efektivitas setiap bagian dari prosedur dan metode operasi organisasi. Pada akhir audit operasional, manajemen biasanya mengharapkan saran-saran untuk memperbaiki operasi. Sebagai contoh, auditor mungkin mengevaluasi efisiensi dan akurasi pemrosesan transaksi penggajian dengan sistem komputer yang baru dipasang. Contoh lainnya, dimana kebanyakan akuntan merasa kurang menguasai bidang ini, adalah mengevaluasi efisiensi, akurasi, dan kepuasan pelanggan atas pemrosesan pendistribusian surat dan paket oleh perusahaan semacam Federal Express.

2.       Audit Ketaatan

Audit Ketaatan ( compliance audit) adalah untuk menentukan apakah pihak yang diaudit mengikuti prosedur, aturan, atan ketentuan tertentu yang ditetapkan oleh otoritas yang lebih tinggi. Berikut ini adalah contoh-contoh audit ketaatan untuk suatu perusahaan tertutup:

·         Menentukan apakah personel akuntansi dapat mengikuti prosedur yang digariskan oleh kontroler perusahaan.

·         Review tariff upah untuk melihat ketaatan dengan ketentuan upah minimum.

·         Memeriksa perjanjian kontraktual dengan banker dan pemberi pinjaman lainnya untuk memastikan bahwa perusahaan menaati persyaratan-persyaratan hukum.

Hasil dari audit ketaatan biasanya dilaporkan kepada manajemen, bukan kepada pemakai luar, Karena manajemen adalah kelompok utama yang berkepentingan dengan tingkat ketaatan terhadap prosedur dan peraturan yang digariskan.

Contoh dari audit ketaatan adalah mengevaluasi apakah persyaratan bank untuk perpanjangan pinjaman telah dipenuhi.

3.       Audit Laporan Keuangan

Audit Laporan Keuangan (financial statement audit) adalah dilakukan untuk menentukan apakah laporan keuangan (informasi yang diverifikasi) telah dinyatakan sesuai dengan kriteria tertentu. Biasanya, kriteria yang berlaku adalah prinsip-prinsip akuntansi yang berlaku umum (GAAP).

Contoh dari audit laporan keuangan adalah audit tahunan atas laporan keuangan Boeing.

Sumber:

Buku Auditing dan Jasa Assurance pendekatan terintegrasi jilid 1.

Tugas Softskill Bahasa Inggris Bisnis 1 bulan pertama

UNIT 1

Page 7: Vocabulary 1 (job titles)

A.   Write the words from the box under the correct heading.

JOB	DEPARTMENT
Accountant	Finance
Cashier	Human resources
Manager	Marketing
Director	Production
Doctor
Telephone operator
Lawyer
Sales assistant
Technician
Receptionist
Personal assistant
Engineer

B.    Work in pairs. Talk about your job or studies.

I’m a university student

Page 8: Vocabulary 2 (Nationalities)

A.   Complete the chart of countries and nationalities. Use the words from the box. Add other countries and nationalities.

COUNTRY	NATIONALITY
	-an
Brazil	Brazilian
Germany	German
Italy	Italian
Russia	Russian
	-ese
Japan	Japanese
China	Chinese
	-i
Kuwait	Kuwaiti
Oman	Omani
	-ish
Spain	Spanish
Sweden	Swedish
Turkey	Turkish
France	French
	-other
Greece	Greek
The UK	British
The US	American

Page 9: Reading

A.   Read the article. Then complete the chart

Phill Knight
Age	65
Nationality	USA
Family	Phill Knight had a wife named Penny and they have two sons and one daughter
Job	Founder & CEO of Nike
Type of Company	Sports and fitness company
Interests	Knight loves sport, including tennis, running and golf

B.    Tick the correct sentences. Correct the mistakes in the other sentences.

1	Phill Knight is the head of Nike	√
2	He isn’t rich	He is very rich
3	Knight is married with two children	Knight is married with three children
4	His wife’s name is Penny	√
5	Knight’s tattoo is on his right leg	Knight’s tattoo is on his left leg
6	Wieden is in advertising	√
7	Knight’s office is full of objects from Austria	Knight’s office is full of objects from Asia
8	Knight’s office is in California	Knight’s office is in Beaverton, Oregon

Page 10: Grammar (Language Focus 1)

A.   Complete the information about Ingrid with short forms of the verb to be.

My name is Ingrid. I am a graphic designer. I am German, and I am from Munich. I am married with two children. They are both in high school. Their school is near my office. My husband is an a engineer. We are interested in travel and the cinema. My sister is an accountant.

B.     

C.   Complete the chart about yourself. Then introduce yourself to a partner.

1	Name Dinar Tema Giacinta	4	Nationality Indonesia
2	Job I am a student	5	Interests music and watch cinema
3	City I am from Depok	6	Favourite sports swimming

D.   Complete the sentences with negative forms of to be.

1.    I’m Russian, but I’m not from Moscow

2.    They’re Japanese, but they aren’t from Tokyo

3.    He’s German, but he isn’t from Munich

4.    I’n in sales, but I’m not the manager

5.    You’re in Poland, but you aren’t in Warsaw

6.    Her name is Sophia, but she isn’t Italian

Page 11: Grammar (Language Focus 2)

A.   Write the jobs from the box under the correct heading

A	An
Trainee	Executive
Director	Engineer
Lawyer	Optician
Pilot	Analyst
Doctor	Architect
Manager	Accountant
Consultant

UNIT 2

Page 15: Vocabulary 1

A.   Put the days of the week in order. Which days are “the weekend”?

Friday	5
Sunday	7
Monday	1
Thursday	4
Saturday	6
Wednesday	3
Tuesday	2

Weekend: Saturday and Sunday

B.    Write the months of the year under the correct seasons.

1.    Spring: March, April, May

2.    Summer: June, July, August

3.    Autumn: September. October, November

4.    Winter: December, january, February

C.   Complete the time phrases with in, at or on. Then write the phrases under the correct preposition.

1.    At night

2.    In the autumn

3.    On 15^th May

4.    On Thursday

5.    In the afternoon

6.    On Tuesday evening

7.    In June

8.    In new year

9.    At the weekend

D.   Complete the sentences with in, at, or on.

1.    We have a lot of big orders in March

2.    The office closes for three days in new year

3.    There is an important meeting on 15^th June

4.    The CEO visits our branch in the summer

5.    We deliver large goods on Monday afternoons

Page 16: Reading

A.   What time does Michael Dell:

1.    Get up? He gets up at 5:30 a.m. each day

2.    Do exercises? He does exercises for an hour from 6:00 a.m.

3.    Arrive at his office? He arrives at 8:00 a.m.

4.    Leave the office? He leaves the office at about 6:15 p.m.

B.    Mark each statement true or false.

1	Michael Dell makes three trips to Asia each year.	False
2	He lives in Europe.	False
3	He has four children.	True
4	His wife has a shop in Austin, Texas.	True
5	He has dinner with costumers.	False
6	He works on his computer in the evening.	True

C.   Match the words in each box to make word partnerships.

1	Go	Running
2	Play	Football
3	Do	Exercise
4	Travel	Overseas
5	Meet	Costumers
6	Spend	Time

Page 17: Language Focus 1

A.   Complete the article about Giorgio Armani’s working day. Use the verbs from the box.

Giorgio Armani wakes up at 7 a.m. He walks to the gym and spends an hour there. He has breakfast and then goes to the office with his bodyguard. He has pasta and a salad for lunch and then he sleeps for 10 minutes.

He works until 8 p.m. on design and administration. He travels every two month to the US, Russia or other parts of Europe. On his way home from the office, he often stops for a drink at Nobu. At weekends he goes to his villa.

B.    Complete the information about Patrick Ross. Use the correct form of the verbs in brackets.

I’m Patrick Ross and I work for an American securities company in Tokyo. I live near Shibuya, and I travel to work by subway. My wife is Japanese. She work part time for a Japanese shipping company. She drive to work. We both like sports and travelling. We play golf at the weekend. Our two children go to an international school.

Page 18: Vocabulary 2

A.   Match the leisure activities to the picture.

1.    Running (D)

2.    Walking (C)

3.    Biking (B)

4.    Swimming (A)

B.    Complete the leisure activities below. Use words from the box. You can use each word more than once.

1.    Playing golf.

2.    Watching TV.

3.    Going to restaurants.

4.    Listening to CDs.

5.    Playing tennis.

6.    Watching the cinema.

7.    Playing football.

8.    Going to the gym.

Page 19

A.   Write the words in brackets in the correct place in the sentence.

1.    She usually gets up early.

2.    The always start their first meeting at 9 o’clock.

3.    We are never late for meetings.

4.    I am often busy in the afternoon.

5.    The office sometimes closes at 3 p.m.

B.    Complete these expressions of frequency. Use words from the box.

1.    From time to time.

2.    Now and then.

3.    Once a week.

4.    Twice a month.

5.    Every Sunday.

6.    Three times a week.

C.   Read the pairs of sentences. Cross out the incorrect words.

1.    He always reads the papers.

2.    We usually eat in the company cafeteria.

3.    I usually work late.

4.    The manager never go to business dinners at the weekend.

5.    The company director often travels on business.

UNIT 3

Page 23: Vocabulary adjectives

A.   Complete the sentences. Use the adjectives from the box.

1.    Our employees enjoy having flexible hours.

2.    The new sales assistant got a(n) fast promotion.

3.    Marketing executives earn a(n) high salary at that company.

4.    My colleagues are usually very helpful

5.    We want a(n) clean and well-furnished apartment.

6.    Your office has got a(n) beautiful view.

7.    Their old printer is broken, so they want a new one.

8.    This invoice is incorrect ; please can you send a new one?

B.    Match the adjectives with their opposites.

1.    Long = short

2.    Heavy = light

3.    Early = late

4.    Slow = fast

5.    Safe = dangerous

6.    Big = small

7.    Hot = cold

8.    Narrow = wide

9.    High = long

10.  Soft = hard

C.   Make sentences. Use too or enough and adjectives from exercises B.

1.    It’s too short / it isn’t long enough

2.    The suitcase it’s too heavy

3.    It’s too early

4.    It’s too slow / it isn’t fast enough

5.    It’s too dangerous / it isn’t safe enough

6.    It’s too big / it isn’t small enough

7.    It’s too hard

8.    It’s too low / it isn’t high enough

Page 24: Reading

A.   Four people answered the question “What are the biggest problem facing your company?” read their replies.

1.    The first reply is about they need a spacious office.

2.    The problem in the second reply is about change at work.

3.    The problem in the third reply is about difficult people.

4.    The problem in the fourth reply is about money problems.

B.    Match the replies in exercises A with an appropriate heading.

1.    Change at work = 2

2.    Space problems = 1

3.    Money problems = 4

4.    Difficult people = 3

C.   Find words in the replies which mean the following.

1.    Rent

2.    Crowded

3.    Office

4.    Changes

5.    Team

6.    Colleagues

7.    Bills

8.    Cash flow

Page 25: Language focus 1

A.   Work in pairs. Match the questions to the answers.

1.    She’s very efficient

2.    It starts at 2 o’clock

3.    In the city centre

4.    Because he has to pay for the office party

5.    Peter. He’s your line manager

6.    You ned to enter your password

7.    20 euros

8.    You can leave at 5 o’clock

B.    Put the words in the correct order to make questions.

1.    Do you work at the weekend?

2.    Does Pierre work in sales?

3.    How do you often travel abroad?

4.    How do you spell business?

5.    What does mean this word?

6.    When does the meeting finish?

C.   Make negative sentences. Use don’t (do not) or doesn’t (does not).

1.    I like meetings, but i don’t like presentation.

2.    Raj like Fridays, but he doen’t like Mondays.

3.    We agree about most things, but we don’t agree about the budgets.

4.    Susan sends a lot of emails, but she doesn’t sends a lot of faxes.

5.    Alex and Connie speak chinese, but the don’t speak japanese.

Page 26: Language focus 2

A.   Make sentences about Marco’s posessions.

Marco’s got a Mercedes. He hasn’t got any running shoes. Marco hasn’t got a children. Marco’s got a two telephones. Marco hasn’t got a fax machine. Marco’s got a one swimming pool. Marco hasn’t got a tennis court. Marco got a one computer.

B.    Work in pairs. Talk baout these two offices.

1.    Office A has got a lift. Office B hasn’t got a balcony.

2.    Office A has got a view of the high street. Office B has got a view of the mountains.

3.    Office A has got a very colourful walls. Office B has got a white walls.

4.    Office A hasn’t got a car park. Office B has got a large car park.

5.    Office A has got a fax machine in next room. Office B has got a fax machine in the office.

6.    Office A has got a large windows. Office B has got a small windows.

7.    Office A has got a air condtioning. Office B hasn’t got a air conditioning.

8.    Office A has got a lift. Office B hasn’t got a lift.

9.    Office A has got a balcony. Office B hasn’t got a balcony.

Page 29: Writing

Telephone Message

To                              : Fiorenica

Name of caller        : Laura

Date                         : 18th May

Time                          : 11.00 a.m.

Message                   : change the schedule meeting with Mr. Harry in Hotel Mutiara from 08.00 a.m. being on 11.00 a.m

Action                       : call back if problems 021 2856 2340

Signed                      : Dinar Tema Giacinta