Introduction

The standards of auditor must have good communicate with company's audit Committee (auditee), it relate about the object audit to get relevant information from them with audit standards. Therefore, the auditor must understand terms of the audit engagement to the audit committee and to record in an engagement letter. Also, this understanding should be understood by all team members of the audit / audit staff involved in the audit process about what should they do and do not need to be done in the phase of the audit.

When auditors examine the financial of statements and related audit process, auditors should be able to determine whether action is necessary or unnecessary testing it. In case 9-29 was discussed about how I should be as the auditors provide insight and guidance to my staff / my team audit who will audit the financial statements in the current year's audit of the December 31, 2008

Objectives
The objective of the auditor are: 1). Establish a good communication with the audit is the auditor's responsibility in relation to the audit, and developed an understanding of audits assignment to auditee to encourage effectiveness twoway communication between auditor and auditee.

2). Getting information from the audit committee of the material that is relevant to the audit object, and an understanding of the material to be audited.

3). Understanding of auditor / audit team who will audit auditee about the action that will be decided during the audit examination of the object (auditee financial statements).

4). Communicating with auditee about illustration of a thorough audit strategy that will be done and the time of the audit.

5). Provide the auditee / audit committee timely of observation of significant audit and accurate of financial reporting, independent, and provide advice on what is found.

From the observations with standard audit , and information of document financial statements in the current year's audit of the December 31, 2008, So, I took some decisions that I have to do

object audit which I will describe detail one by one each audit object.

1). Should the testing required or no required for the General Ledger Accounting Software System? I decided not to do the testing the general ledger accounting software system. There are no testing required in the December 31, 2008 because the auditor determines that the automatic control has not changed since the previous year. The auditor believes that the controls have not changed because of strong controls over IT security and software program changes. The auditor should consider the extent to which IT testing and software security changes that may be required in the current year audit because the auditor reliance on them to prevent a change of control of the underlying automated reconciliation.

2). Should the testing required or no required for Accounts Payable? Testing is required in December 31, 2008 audit because the underlying control by a person was not automated. Due to control manually, so there may be a risk of the operation of controls that was not consistent with the design, or even control is not performed. So the auditor should perform testing operating effectiveness of controls in current years audit.

3). should the testing required or no required for the Sales System? From my analysis, I decide the Sales system testing needs to be done on December 31, 2008 audit, because the controls are designed to reduce the risk significantly. Controls that reduce the significant risk should be tested every year. 3

4). should the testing required or no required for the Perpetual Inventory System? Inventory is the most prone to error due to either human error or negligence or fraud. For Perpetual Inventory System, required audit testing in the December 31, 2008 due during the current year, the client makes changes to a software system that can be happen allows for an error / omission, so testing required.

5). should the testing required or no required for the Client's Purchase Accounting System? Testing is not required in the December 31, 2008 audit because the auditor determines that the automatic control has not changed since the previous year. Auditor believes that automatic control has not changed because there have already strong controls over IT security and software program changes. Therefore, the auditor should consider the extent to which IT testing and software security changes that may be required in the current year audit because the auditor reliance on them to prevent a change in control of the underlying automated reconciliation.

Conclusion
Auditor to conduct a Standard Audit. We always received the information and documents from the auditee to be studied and analyzed. Auditor attempts to understand a document, such as document analysis system and the financial statements of the auditee in this year December 31, 2008 , it will be compared with a document of previous year's report in December 2006 and December 2007.

By our analysis as auditor conclude systems that are already strong, such as General Ledger Accounting Software and The Client's Purchase Accounting System were not necessary to testing, because of our observations, if it still retained of systems, it mean an indication the system is still strong and well , also useful for them.

As for the Accounts Payable, Sales System and Inventory System were require tested, because we found a lot of things that need to be concern. The control of Accounts Payable is done manually prone human error and shipping with significant risks, also, changes in inventory systems that will allow weak controls.

Conclusion, They need to retain existing their strong system and enhance better, and for the weak, After auditor needs to perform further testing is necessary to improve the delivery system, leaving the system manually switch to automation and stable system thus minimize and eliminate errors.