BALI LEGAL AUDITOR

LEGAL AUDITOR BALI,INYOMAN MIARSA SH,SPd,C.MED.CLA LEGAL AUDITOR

Audit procedures are the steps taken by the auditor to obtain information about the performance an tvd financial quality of a company, a villa project etc. This procedure will enable the auditors to form an opinion on the financial statements and find out whether the financial position of a company or organization is running well or normally. In an audit procedure there will be steps that an auditor must take.

Summarizes The Steps of the Audit Procedure Inspection is an audit procedure in the form of an overall or detailed examination of documents, records or the physical condition of something related to financial statements. Examination of these documents or records is intended so that an auditor can determine the provisions of requirements, invoices and other important documents. With this inspection, further evaluation can be carried out. This process is known as vouching and is an important part of the Test of Controls and Test of Details of a company conducted by the auditor. Observation Observation in audit procedures is a process in which the auditor observes the processes and procedures carried out by clients to find out how their processes work. This is also done to find out if there are weaknesses in the procedures carried out and become a record for the auditor. These observations are an important part of the report on understanding internal control. That's why the observation must be carried out by an auditor as a technical part of the procedure Confirmation Furthermore, the activity in the audit procedure is confirmation which is an investigation to obtain information from parties other than the organization. In this step, the auditor will ask the client questions that must be answered immediately. Based on the direct answers given by the client, this will later become objective evidence because the source comes from outside. Accountant vs Auditor, Skill Differences and Responsibilities Request of statement Being an auditor, of course, you will make requests for information as one of the audit procedures where this stage is carried out, usually in the form of verbal information. Therefore, this oral statement can be verbal and real evidence. This inquiry will involve management or employees. This request for information usually contains questions that will be answered by the relevant party. Based on this, an auditor will get oral evidence. Search The other audit procedure is in the form of tracing where an auditor will usually do a retracing from the beginning to the data in the document. This initial document will be traced from the initial stage to the accounting records stage. This procedure will later provide results from the completeness of the data from the accounting records. Usually tracking is done on sales transactions such as order information, delivery reports, sales invoices, sales transactions, and so on. Calculation Audit Procedures Performing calculations in audit procedures aims to evaluate physical evidence in the form of existing goods, cash amounts and records of all documents with serial numbers that have been printed. This calculation is carried out to evaluate the physical evidence of the existing quantity with the accountability of existing records. Therefore, the point is that the calculation is carried out to evaluate the documentary evidence that supports the completeness of the accounting records. Subsequent audit procedures are carried out with the help of electronic media for accounting records. Some of the auditor's activities carried out with the help of a computer include calculating the total balance, calculating ratios, comparing data elements in various files, choosing the name of the debtor to be sent a confirmation letter and so on. So, those were audit procedures that are usually carried out by auditors. Check the building structure, related to the materials used, RAB, taxation and legality. Team work : legal, accounting, civil Http://wa me/628123969609 http://legalbali.net