as the data to determine the type of opinion of the audit report.

as the basis for audit by supervisors and partners.

as a source of information later, to answer questions submitted by management and
other parties, such as meeting with management unit.
as auditors staff performance appraisal and development.

4. Good Audit Worksheet

every audit work must be filed, such as :

The company or business name that will be audited;
Name of the account / estimates that will be examined;
The financial year that will be examined;
Date of manufactured of workingsheet;
Name and authograph of the person who produce the workingsheet;
Name and authograph of the person who do re-check on workingsheet;
Index code
Comments that needed for the audit finding that make internal control weak.
well-structured.
Nice and clean.
Clear and understandable without further explanation.
Complete and can support the conclusions and recommendations on the audit
findings.

5. Contents and the operation of audit worksheet.

Permanent file is the evidences and documents that collected while the first time the
audit started and will be selected and saved to use for next few years. The permanent
file includes:
The information needed about clients, included the history of the company,
location, and the list of the company sub and the name of the firstman in the
company.
The deed of establishment and changes.
Manual accounting system, included the organization structures, job
description, and the procedure and accounting policy, and the production
system.
The result of ICQ
The decrees concerning taxation facilities
The example of authorized official authograph that has agreement.
Chart of accounts.
All contracts , such as credits from bank, leasing, with the third party, etc.
Current file is the worksheet that contain of the data from the auditor that only related
for the current year :
Audit program;
Genera information;

The summary of adjusting and reclassifying journal entries.

Top/lead schedules
Supporting schedules
Schedules prepared by clients.
Audit notes.
Correspondence file is the worksheet files that contain of data of the contract with the
third party.

6. The ownership of audit worksheet.

The audit worksheet is owned by auditors, not event clients have the rights to see the
audit worksheet, except to be used for the court as formal juridical of evidence.

Audit Terms
1.
analizes , is checking by splitting / dividing into smaller parts to determine the
relationship between the parts.
2.
Check, is check a multiplication / summation to ensure the accuracy by giving the
tickmark, for example :
Name
Budi
Roger
Herman

^ =footing verified

Salary
1.000.000
2.000.000
2.000.000
5.000.000
^

Allowance
100.000
200.000
200.000
500.000
^
< = cross verified.

Total income
1.100.000
2.200.000
2.200.000
5.500.00
^

<
<
<

3.
Compare, is looking and comparing from two or more data to get an information by
having regard to similarities or differences.
4.
Scan, scrutinize without complete verification to see if there are things that are
unusual.

Description

Ref.
KK

Per Audit
31/12/2011

Per Klien
31/12/2012

Pare
Dr

Cr

Per Audit
31/12/2012

Asset
Current Asset
Cash and Cash Equivalent
Account Receivable
Other Receivable
Inventory
Prepaid Expense
Equipment
Total Current Asset

486.945.350
849.792.298
29.426.195
1.136.000.000
7.500.000
2.509.663.843

Investment

257.500.000

Fixed Asset
Acquisition Price
Accumulated Depreciation
Book Value

1.733.000.000
181.999.900
1.551.000.100

TOTAL ASSET

4.318.163.943

Client :

Made By :

Audited by :

PT. PETA
Schedul :
Balance Sheet Worksheet

Indeks :

ARP1.1
Date :

Date :

Period :
31/12/2012

Description

Ref.
KK

Per Audit
31/12/2011

LIABILITIES AND STAKEHOLDER'S

EQUITY
Current Liabilities
Account Payable
Other Payable
Tax Payable
Accrued Expense
Total Current Liabilities

Shareholders' Equity
Share capital - par value of Rp 10,000 per share

Retained Earnings
total shareholders' equity
total liabilities and shareholders' equity

Client :

Per Klien
31/12/2012

Pare
Dr

421.259.006
14.605.913
32.323.038
93.000.000
561.187.957

1.000.000.000
2.756.975.986
3.756.975.986
4.318.163.943
Made By :

Audited by :

PT. PETA
Schedul :
Balance Sheet Worksheet

Cr

Per Audit
31/12/2012

Indeks :

ARP1.2
Date :

Date :

Period :
31/12/2012

Description
Beginning balance
Net income
Saldo akhir tahun

Ref.
KK

Per Audit
31/12/2011
2.192.800.419
564.175.567
2.756.975.986

Per Klien
31/12/2012

Pare
Dr

Cr

Per Audit
31/12/2012

^
Client :

^
Made By :

Audited by :

PT. PETA
Schedul :
Income Statement Worksheet

Indeks :

A3.2
Date :

Date :

Period :
31/12/2012