Course : F1032

Year
: 2011-2012

Audit planning
Session 2

TOPICS
Financial position and income statement working
paper
Analytical procedures
Engagement letter
Compulsory Textbooks:
Sukrisno Agoes and Estralita Trisnawati. 2012.
Praktikum Audit Seri 2 Buku 1. Jakarta: Salemba
Empat
Sukrisno Agoes and Estralita Trisnawati. 2012.
Praktikum Audit Seri 2 Buku 2. Jakarta: Salemba
Empat
3

Audit planning
ICQ of PT ETSA (Buku 1 page 34-39)
Materiality used by CPA firm (in this case): 5% of
pretax income

Financial position and income

statement working paper

Prepare financial position working paper (A2.1

and A2.2; Buku 2 page 2-3). Fill column per
client Dec 31, 2007!
Prepare income statement working paper (A3.1
and A3.2; Buku 2 page 4-5). Fill column per
client Dec 31, 2007!

Analytical procedures and

engagement letter

Based on the information from first module,

complete
Audit proposal (Buku 2 page 9)
Audit plan (Buku 2 page 10-16)