[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-181230-113":3,"detail-sidebar-cat-0-id-113":80,"doc-detail-181230-id":127},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},113,"id","audit-work-paper-template-1-audit-documentation-instrument","Template Kertas Kerja Audit 1 - Instrumen Dokumentasi Audit","","Template kertas kerja audit ini menguraikan kerangka dokumentasi untuk proses audit statutory, menekankan pentingnya audit working papers sebagai bukti perencanaan, pelaksanaan prosedur, hasil temuan, serta dasar opini auditor. Materi merujuk prinsip SA 230 tentang bentuk, isi, dan cakupan dokumentasi, termasuk kewajiban dokumentasi kepatuhan pada standar dan regulasi. Struktur dokumen mencakup penunjukan, perencanaan, pelaksanaan, prosedur lain, pelaporan keuangan, hingga penutupan dan pengarsipan dokumen klien, termasuk checklist dan surat representasi manajemen.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/id/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/id/document/penelitian-laporan/","Penelitian & Laporan",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/id/document/audit-work-paper-template-1-audit-documentation-instrument/181230/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/audit-work-paper-template-1-audit-documentation-instrument/181230.png","ImageObject",300,407,{"name":42,"@type":43},"Rowan","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-09-20","2026-09-02",true,{"@type":52,"interactionType":53,"userInteractionCount":30},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Mengapa audit working papers penting dalam proses audit?","Question",{"text":62,"@type":63},"Audit working papers adalah catatan tertulis tentang prosedur audit, temuan, dan kesimpulan auditor. Dokumen ini menjadi bukti bahwa audit direncanakan dan dilakukan sesuai standar audit serta regulasi yang berlaku.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Apa persyaratan utama SA 230 terkait dokumentasi audit?",{"text":67,"@type":63},"SA 230 menekankan kebutuhan membuat dokumentasi yang cukup dan tepat untuk mendukung opini audit. Standar ini juga meminta dokumentasi kepatuhan pada standar audit, persyaratan regulasi, serta penyusunan final audit file yang memuat seluruh dokumentasi audit.",{"name":69,"@type":60,"acceptedAnswer":70},"Bagaimana struktur template mencakup tahapan audit?",{"text":71,"@type":63},"Template memuat bagian penunjukan, perencanaan, pelaksanaan, prosedur lain, pelaporan keuangan, dan penutupan. Di dalamnya terdapat checklist, strategi audit, alokasi kerja, serta dokumen komunikasi dan surat representasi manajemen.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},181230,1788343859,{"code":4,"msg":81,"data":82},"success",[83,88,92,96,100,104,107,111,115,119,123],{"id":84,"doc_module":4,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},55,"Agama & Spiritualitas",60,"religion-spirituality",{"id":89,"doc_module":4,"doc_module_name":25,"category_name":90,"show_sort_weight":86,"slug":91},48,"Cerita & Novel","story-novel",{"id":93,"doc_module":4,"doc_module_name":25,"category_name":94,"show_sort_weight":86,"slug":95},56,"Gaya 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1: Appointment\t5-18\n1.1\tA Note on Appointment\t7\n1.2\tADT-1\t12\n1.3\tChallan of ADT-1\t13\n1.4\tEngagement Acceptance / Continuation Decision Checklist\t14\n1.5\tEngagement Letter\t16\n1.6\tIndependence Confirmations\t17\n1.7\tConfidentiality Undertakings\t18\nChapter 2: Planning\t19-118\n2.1\tPlanning Scope of Engagement \t21\n2.2\tMinutes of Planning Meeting\t23\n2.3\tTeam Mobilisation\t26\n2.4\tBudgeting Time / Man Days \t26\n2.5\tAudit Strategy\t28\n2.6\tNote on Understanding Client (KYC) Business, Key People\t32\n2.7\tMinutes of Kick Off Meeting\t34\n2.8\tNote on Materiality\t36\n2.9\tNote on Basis of Materiality\t36\n2.10\tSignificant Risks and Planned Procedures\t39\n2.11\tFraud Risk \t42\n2.12\tTesting Strategy\t44\n2.13\tPreliminary Analytical\t49\n2.14\tVariance Analysis\t50\n2.15\tSignificant Laws and Regulations\t57\n2.16\tWork Allocation\t58\n2.17\tFinancial Statements\t64\n2.18\tControl Charts\t69\n2.19\tInitial Audit Checklist\t99\n2.20\tEvidence of Communication of Initial Audit Checklist\t116\n2.21\tCommunication of Audit Schedule\t117\n2.22\tAudit Requirement Communication – Schedule III and CARO\t118\nChapter 3: Execution\t119-164\n3.1\tProperty, Plant and Equipment\t121\n3.2\tCWIP \t121\n3.3\tIntangible Assets \t121\n3.4\tRight of Use of Assets \t121\n3.5\tDepreciation & Amortization\t121\n3.6\tInvestments\t132\n3.7\tTrade Receivables\t137\n3.8\tCash and Bank\t139\n3.9\tOther Financial Assets\t141\n3.10\tShare Capital\t142\n3.11\tOther Equity\t143\n3.12\tLoans and Borrowings\t144\n3.13\tFinance Cost\t146\n3.14\tLease Liabilities\t148\n3.15\tTrade Payables\t149\n3.16\tOther Financial Liabilities\t151\n3.17\tTax Liabilities\t152\n3.18\tOther Current Liabilities\t153\n3.19\tDeferred Tax Liabilities\t154\n3.20\tRevenue from Operations\t155\n3.21\tOther Income\t157\n3.22\tInventory\t161\n3.23\tEmployee Benefits\t163\n3.24\tExpenses\t164\nChapter 4: Other Procedures\t165-187\n4.1\tGoing Concern\t167\n4.2\tLaws and Regulations\t173\n4.3\tSubsequent Events\t174\n4.4\tRelated Party Transactions\t175\n4.5\tInternal Control Over Financial Reporting (ICFR)\t177\n4.6\tJournal Entries\t180\n4.7\tContingent Liabilities\t183\n4.8\tUse of Work of Experts\t184\n4.9\tWork of Internal Auditors\t185\n4.10\tSecretarial Compliances\t186\n4.11\tESOPS\t187\nChapter 5: Financial Reporting\t188-272\n5.1\tAccounting Policies\t190\n5.2\tNotes to Accounts and Disclosures\t195\n5.3\tSchedule III Checklist \t201\n5.4\tCARO Checklist\t236\nChapter 6: Completion Section\t273-320\n6.1\tAudit Report and Financial Statements\t275\n6.2\tAudit Issues and Closure\t281\n6.3\tEngagement Quality Control Review Process\t282\n6.4\tManagement Representation Letter\t284\n6.5\tSUM / SAD\t291\n6.6\tActual Manhours\t292\n6.7\tFinal Analytical\t309\n6.8\tCommunication with Audit Committee / Those Charged With Governance\t311\n6.9\tCARO Checklist\t315\n6.10\tPartner Review Documents\t316\n6.11\tClosure\t317\n6.12\tProcedures for Client’s Documents\t320\n\u000f\nAbbreviations\nC\tAudit Team\nT\tEngagement Manager\nA\tEngagement Partner\nIntroduction\nAudit work papers are crucial component of the statutory audit process. They are written record of audit procedures performed, the findings and the conclusions reached by the auditor. Standard on Auditing (SA) 230, “Audit Documentation” sets out the principles that auditors should follow when preparing audit documentation.\nSA 230 requires auditors to prepare sufficient and appropriate audit documentation to support their audit opinion. This standard provides in principle guidance on the form, content, and extent of audit documentation and assembly of the final audit file.\nThe standard also requires auditors to document their compliance with standards on auditing besides various regulatory requirements and to prepare a final audit file that includes all audit documentation. The standard emphasizes the importance of audit documentation as evidence that the audit was planned and performed in accordance with Standards on Auditing and applicable legal and regulatory requirements.\nVarious types of information should be included in audit work papers, such as audit plan, audit procedures performed, the result","cbCaicgTC1KCn4If","https://ap.wps.com/l/cbCaicgTC1KCn4If","docx",786474,324,"Indonesian","# Foreword\n# Preface\n# Abbreviations\n# Introduction\n# Chapter 1: Appointment\n## A Note on Appointment\n## ADT-1\n## Challan of ADT-1\n## Engagement Acceptance / Continuation Decision Checklist\n## Engagement Letter\n## Independence Confirmations\n## Confidentiality Undertakings\n# Chapter 2: Planning\n## Planning Scope of Engagement\n## Minutes of Planning Meeting\n## Team Mobilisation\n## Budgeting Time / Man Days\n## Audit Strategy\n## Note on Understanding Client (KYC) Business, Key People\n## Minutes of Kick Off Meeting\n## Note on Materiality\n## Fraud Risk\n## Significant Risks and Planned Procedures\n## Testing Strategy\n## Preliminary Analytical and Variance Analysis\n## Significant Laws and Regulations\n## Work Allocation\n## Financial Statements\n## Control Charts\n## Initial Audit Checklist dan Evidence/Communication\n# Chapter 3: Execution\n## Property, Plant and Equipment\n## CWIP\n## Intangible Assets\n## Right of Use of Assets\n## Depreciation & Amortization\n## Investments\n## Trade Receivables\n## Cash and Bank\n## Other Financial Assets\n## Share Capital dan Other Equity\n## Loans and Borrowings dan Finance Cost\n## Lease Liabilities\n## Trade Payables dan Other Financial Liabilities\n## Tax Liabilities dan Other Current Liabilities\n## Deferred Tax Liabilities\n## Revenue from Operations dan Other Income\n## Inventory\n## Employee Benefits\n## Expenses\n# Chapter 4: Other Procedures\n## Going Concern\n## Laws and Regulations\n## Subsequent Events\n## Related Party Transactions\n## ICFR\n## Journal Entries\n## Contingent Liabilities\n## Use of Work of Experts\n## Work of Internal Auditors\n## Secretarial Compliances\n## ESOPS\n# Chapter 5: Financial Reporting\n## Accounting Policies\n## Notes to Accounts and Disclosures\n## Schedule III Checklist\n## CARO Checklist\n# Chapter 6: Completion Section\n## Audit Report dan Financial Statements\n## Audit Issues and Closure\n## Engagement Quality Control Review Process\n## Management Representation Letter\n## SUM / SAD dan Actual Manhours\n## Final Analytical\n## Communication dengan Audit Committee / Those Charged With Governance\n## CARO Checklist dan Partner Review Documents\n## Closure\n## Procedures for Client’s Documents","[{\"question\":\"Mengapa audit working papers penting dalam proses audit?\",\"answer\":\"Audit working papers adalah catatan tertulis tentang prosedur audit, temuan, dan kesimpulan auditor. Dokumen ini menjadi bukti bahwa audit direncanakan dan dilakukan sesuai standar audit serta regulasi yang berlaku.\"},{\"question\":\"Apa persyaratan utama SA 230 terkait dokumentasi audit?\",\"answer\":\"SA 230 menekankan kebutuhan membuat dokumentasi yang cukup dan tepat untuk mendukung opini audit. Standar ini juga meminta dokumentasi kepatuhan pada standar audit, persyaratan regulasi, serta penyusunan final audit file yang memuat seluruh dokumentasi audit.\"},{\"question\":\"Bagaimana struktur template mencakup tahapan audit?\",\"answer\":\"Template memuat bagian penunjukan, perencanaan, pelaksanaan, prosedur lain, pelaporan keuangan, dan penutupan. Di dalamnya terdapat checklist, strategi audit, alokasi kerja, serta dokumen komunikasi dan surat representasi manajemen.\"}]","Template Kertas Kerja Audit 1 - Instrumen Dokumentasi Audit | DOCX",499]