Sistem Audit Laporan Keuangan: Cara yang Benar dan Tujuannya

Dalam berjalannya suatu perusahaan, perlu untuk selalu mengetahui kondisi keuangan agar dapat melihat efektifitas dari strategi bisnis yang dilakukan. Jika strategi yang digunakan tidak efektif membawa keuntungan bagi perusahaan tersebut, maka dapat langsung mencari strategi lainnya yang dapat membawa perusahaan ke arah baik untuk perkembangannya. Cara buat laporan keuangan sendiri tidak dapat sembarangan dilakukan karena perlu ketelitian dan juga kehati-hatian karena berisi berbagai aktivitas keuangan perusahaan dalam periode waktu tertentu. Untuk mengetahui kualitas dari laporan keuangan ini, perlu untuk melewati proses yang dinamakan audit. Oleh karena itu, perlu untuk mengetahui cara mengaudit laporan keuangan agar dapat menghasilkan laporan keuangan yang baik.

Tahapan yang Perlu Dilakukan dalam Proses Mengaudit Laporan Keuangan

Audit dalam proses laporan keuangan merupakan bentuk penilaian yang berdasarkan laporan keuangan sebuah perusahaan untuk dapat menghasilkan evaluasi perkembangan dari perusahaan tersebut. Oleh karena itu, audit merupakan satu proses yang sangat penting dari perusahaan karena dapat melihat perkembangan dan juga efektivitas dari suatu bisnis yang sedang digunakan. Cara mengaudit laporan keuangan sendiri terdiri dari beberapa tahapan yang perlu untuk dilalui agar dapat melihat keakuratan dari laporan tersebut. Setidaknya terdapat empat tahap, diantaranya:

  1. Melakukan perencanaan terhadap pendekatan dari audit itu sendiri. Terdapat dua hal yang perlu untuk dipertimbangkan, seperti bukti terhadap audit itu sendiri agar profesional dan tanggung jawab pelaksanaannya. Selain itu, perlu juga mempertimbangkan biaya dalam pengumpulan bukti itu sendiri.
  2. Dalam proses audit sendiri, tentu perlu untuk melakukan dua jenis tes, yaitu pengendalian dan juga substantif dari transaksi yang telah dilakukan. Selama proses ini, nantinya auditor akan memverifikasi dari transaksi yang telah dilakukan.
  3. Segala macam pemeriksaan laporan keuangan perlu juga untuk melakukan prosedur yang dinamakan analitis dan juga rincian saldo. Hal ini dilakukan untuk melihat keakuratan dari data yang ada.
  4. Setelah ketiga tahapan di atas selesai dilakukan, auditor masih perlu untuk mengolah berbagai macam informasi yang didapatkan agar dapat dipresentasikan secara baik. Auditor nantinya juga perlu untuk membuat laporan audit itu sendiri sebagai pelengkap dari adanya laporan keuangan.
Baca Juga:  3 Cara Membaca Laporan Keuangan Untuk Pemula

Tujuan Melakukan Audit Laporan Keuangan

Selain mengetahui tentang tahapan dalam cara mengaudit laporan keuangan, perlu juga untuk mengerti tentang tujuan dari dilaksanakannya audit laporan keuangan itu sendiri. Tujuan utama dari adanya proses audit ini sendiri adalah untuk memverifikasi dari pembuatan laporan keuangan yang tepat dan juga akurat sesuai dengan kondisi perusahaan yang ada. Hal ini dilakukan karena laporan keuangan nantinya dapat memperlihatkan sejauh mana kinerja dari perusahaan itu terjadi dengan baik atau perlu adanya dilakukan strategi bisnis yang lain. Proses ini juga untuk melihat sejauh mana akuntabilitas dalam perusahaan tersebut dapat terjaga dengan baik karena perusahaan juga memiliki tanggung jawab kepada seluruh pihak, seperti investor, pemerintah, hingga karyawan yang bekerja pada perusahaan tersebut.

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