ethical dilemma audit

8/17/2019 ethical dilemma audit

1/20

PRESENTASI AUDIT 1

- ukius Prabowo B.

-3203014134

-Soni Setiawan

-3203014138

-Yohana Olivia

-3203014126

-Flani natasia

-

320301413!

-"i#ilia $enata %

-3203014238

- &van Bakti S.

- 32030142'

- Yose( Pon#o S.

- 3203014132- n)elina *sboko

SOAL BEBAKramer &

Reuben CP

Julia Brinkau"i#!r$%!ress#er

Ethical Dilemma

SO P,-%

Fir/ansah au+

Senior5 ,P Barl 6 Lubis

Fir/ansah au+

Partner P%. %eknika *ta/a


2/20

SOAL PAKETPT( Teknika U#ama Se)a#i

• Firmansyah Daud, a senior audit manager for KAPLubis, has recently been informed that the rms ppromote him to partner within the net year or twcontinues to perform at the same high!"uality le#the past$ Firman ecels at dealing e%ecti#ely with

people, including client personnel, professional stpartners, and potential clients$ e has recently bubigger home for entertaining and has 'oined the cmost prestigious golf and tennis club$ e is ecitehis future with the rm$


3/20

Firman has recently been assigned to the audit of P) )e*ni*a +tama e'ati, awholesale company that ships goods throughout the world$ -t is one of KAP Barlymost prestigious clients$ During the audit, Firman determines that P) )e*ni*a +tuses a method of re#enue recognition called .bill and hold/ that has recently beby the Bapepam!LK$ After considerable research, Firman concludes that the me

re#enue recognition is not appropriate for P) )e*ni*a +tama e'ati$ e discussewith the engagement partner, who concludes that the accounting method has bmore than 01 years by the client and is appropiate, especially considering that the re#enue recognition method is found inappropiate$ Firman argues that the rrecognition method was appopriate in prior years, but the Bapepam!LK ruling minappropiate in the current year$ Firman recogni2es that partner(s responsibility nal decision, but he feels strongly enough to state that he plans to follow the rA 33 4A+ 5006 and include a statement in the audit les that he disagrees wit

decision$ )he partner informs Firman that she is unwilling to permit such a stateof the potential legal implications$ owe#er, she is willing to write a letter to Firmthat she ta*es full responsibility for ma*ing the nal decision if a legal dispute e

he concludes by saying, .Firman, partners must act li*e partners, not li*e lotrying to ma*e life di7cult for their partners$ 8ou ha#e some growing up to do bfeel comfortable with you as a partner$/


4/20

* Lan+ka, Pen"eka#an Un#u-eme'a,kan Dilema E#ika


5/20

1( %ak#a Rele.an :

• Firman menemu*an P)$ )e*ni*a +tama e'ati mengguna

metode “Bill and Hold” yang tida* sesuai dengan perustersebut menurut Bapepam!LK$

• Partner menyetu'ui penggunaan metode tersebut dan bbertanggung 'awab 'i*a ada masalah hu*um$

• Firman tida* setu'u dengan *eputusan partner dan bernmelapor*an partner berdasar*an A 33 4A+ 5006$

• Partner melarang Firman memberi*an *eputusan yangberlawanan 4pengaduan6$


6/20

/( -asala, E#ika

Apa*ah Firman a*an membiar*an penggunaametode .Bill and old/ tanpa melapor*an tem, 'uga perila*u partneryang menyimpang pera


7/20

0( Siaa 2an+ #eren+aru, "anba+aimana en+aru,n2a 3

a$ Firmansyah Daud :

•. Prestasi pe*er'aan terpengaruh

•. Loyalitas terpengaruh

•. -ntegritas terpengaruh

b$ KAP Barly & Lubis•.;isi*o *ehilangan *lien

•.Kemung*inan beresi*o pada *elangsungan KA


8/20

c$ Partner :

•


9/20

4( Al#erna#i5 Terse"ia

0$


10/20

6( K!nsekuensi #ia al#erna#i5

4a6 0$ KAP bisa tetap be*er'asama *lien

3$ Partner terhindar dari laporan Firman

5$ Klien tetap mengguna*an metode yang tida* sesuai

?$ Firman tida* perlu bertanggung 'awab 'i*a ada masalah hu*um

@$ )erbiasa melawan ti*a Auditor

4b6 0$ Dipecat

3$ KAP berpotensi *ehilangan *lien bersang*utan5$ Keburu*an Klien dan Partner terung*ap

4c6 0$ Kemung*inan dipecat atau san*si

3$ KAP berpotensi *ehilangan *lien bersang*utan


11/20

*( Tin"akan 2an+ #ea#


12/20

SOAL PAKET%ORRESTER In'(


13/20

Kramer & Reuben CPAs

Kramer & Reuben CPAs assi+ne" Julia Brinksr!m!#e" seni!r s#a8 ers!n as au"i#!r in ',ar+ini#ial e9amina#i!n !5 %!rres#er In'( a small '!nsrm Brinks ,a" ar#i'ia#e" in ri!r au"i#s !5 %!rran assis#an#( As #,e au"i# r!+resse" Brinks "iss!me ra#,er '!mle9 '!n#ra'#s a''!un#e" 5!er'en#a+e !5 '!mle#i!n basis( Al#,!u+, s,e 7as

7,e#,er #,e r!#s s,!ul" ,a.e been re'!+ni


14/20

Kramer & Reuben CPAs

%!ll!7in+ #,e au"i# an un>ualie" !ini!n a''!mnan'ial s#a#emen#s !5 %!rres#er In'( S,!r#l2 #,%!rres#er le" 5r!m bankru#'2 an" Kramer & Reuben 75!r ne+li+en'e b2 #,e min!ri#2 s#!'k,!l"ers( T,e '!n#r,a" '!n'erne" Brinks 7ere in reali#2 sale an" l#ransa'#i!ns 5!ll!7e" b2 subleasin+ an" e9#ensi.e "is'!n!#es 7i#, banks an" 5a'#!rs( Ti#le #! m!s# !5 #,e resul#in+ 5r!m #,e r!)e'#s ,a" remaine" 7i#, %

#,ere5!re #,e r!#s s,!ul" n!# ,a.e been re'!+ni


15/20

%ak#a Rele.an• Culia menemu*an beberapa transa*si4*ontra*6 yang *omp

dicatat langsung oleh perusahaan sebagai pendapatan pe

• Culia tida* ya*in apa*ah *euntungan harus dia*ui atau tidehingga, Culia menanya*an *epada mana'er apa*ah transudah dicatat sesuai =AAP atau belum 9 Dan mana'er me Culia bahwa hal tersebut sudah sesuai peraturan$ Per*atamana'er pun didu*ung oleh laporan audit tahun lalu di petersebut$ ehingga Culia percaya atas per*ataan mana'er perusahaan *lien nya$


16/20

-en+i"en#ikkasi is@isu e#ika ber"asa5ak#a@5ak#a #ersebu#

• Aaka, e#is Julia men++unakan"!kumen#asi au"i# #a,un lalu seba+aun#uk menen#ukan la!ran #a,un ini3


17/20

Siaa 2an+ akan #erkena en+aru, "ba+aimana masin+@masin+ "ien+ar

• 0$ Culia Brin*s 4 enior Auditor6

! Profesionalitasnya terpengaruhi! Do*umen yang ia buat a*an diguna*an dalam Laporan Audit

3$ Foresster, -nc 4 onstruction Firm6

!


18/20

Al#erna#i5

0$ Percaya *epada piha* mana'emen dan do*umentasi audlalu

3$


19/20

K!nsekuensi "ari al#erna#i.e #erse

0$ ! Do*umen audit yang diberi*an pada mana'er dan partn

ob'e*tif$! Culia tida* professional

! KAP bisa dituntut oleh pemegang *epentingan eternaperusahaan

!


20/20

Al#erna#i5 an+ Diili,

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ethical dilemma audit