Bill DeBurger

1. Presented by:
Viena Gloria (123-131-076)
Sani Titi Utari (123-141-075)
Silvia (123-141-077)
Syamsiah N. Awaliyah (123-141-083)
Yuli Suryani (123-141-092)

2. MAKSI TRISAKTI 2016/ Psikologi Audit/
Class of Prof.Dr.Sukrisno Agoes

3. MAKSI TRISAKTI 2016/ Psikologi Audit/
Class of Prof.Dr.Sukrisno Agoes
Bill DeBurger
 In Charge Accountant with 18 months
experience.
 Audit Marcelle Store’s inventory &
summarized it.
 To complete 12 steps of audit program
for payables in 5 weeks.
 Took assignment seriously &
professional.

4. MARCELLE STORE
MAKSI TRISAKTI 2016/ Psikologi Audit/
Class of Prof.Dr.Sukrisno Agoes
 Regional chain of
112 specialty
stores.
 In loss due to poor
economy,
competition &
higher supplier
prices.
 Rumored to close
2 departements.

5. MAKSI TRISAKTI 2016/ Psikologi Audit/
Class of Prof.Dr.Sukrisno Agoes
Conflicts
 There are disagreement
in term of
professionalism,
integrity and ethics.
 Bill decided not to sign
off the inventory
account and not going
to do the memo.
 Sam insist Bill to
proceed with the memo
and modified the actual
facts.
 First ever loss for
Marcelle Store (current
year income $500k
compare to last year $8
M profit).
 Any material
overstatement would
convert bad income to
somewhere even worst.
 The material inventory
inaccurate.

6. MAKSI TRISAKTI 2016/ Psikologi Audit/
Class of Prof.Dr.Sukrisno Agoes
Bill in this
case:
 Competence
 Integrity
 Crediblity

7. MAKSI TRISAKTI 2016/ Psikologi Audit/
Class of Prof.Dr.Sukrisno Agoes

8. MAKSI TRISAKTI 2016/ Psikologi Audit/
Class of Prof.Dr.Sukrisno Agoes

9. MAKSI TRISAKTI 2016/ Psikologi Audit/
Class of Prof.Dr.Sukrisno Agoes
Conclusion
 Follow the organization ethical
conflicts policies.
 Bill can present them to the
higher supervisor level/
management.
 Consultant a attorney.

10. MAKSI TRISAKTI 2016/ Psikologi Audit/
Class of Prof.Dr.Sukrisno Agoes

11. ANSWER (QUESTION 1)
I believe that Bill made up an conclusion that “presented fairly,
in all material respects, in conformity with generally accepted
accounting principles.” If I was Bill, I would first ask myself
wether I following all the audit procedures during the period.
If i did follow all the procedures and I found no or only a few
immaterial errors with Marcelle’s inventory account, I would
come up with the same conclusion in the inventory memo.
Futhermore, Bill and a few other auditor spent 900 hours of
testing on Marcelle’s inventory account and the observation of
eight inventories sites; I believe that if there are errors or
fraud, they should have realized it.
MAKSI TRISAKTI 2016/ Psikologi Audit/
Class of Prof.Dr.Sukrisno Agoes

12. ANSWER (QUESTION 2)
Yes, I would use a different approach to raise the subject with
Sam Hakes. Bill’s action is too straight to me.
I would like to have a conversation with Sam and tell him that I
am not comfortable writing a conclusion for Marcelle Store
and also tell him why I think so.
Since Sam has lots of audit experiences, Sam might be able
to give me some good hints what to do.
MAKSI TRISAKTI 2016/ Psikologi Audit/
Class of Prof.Dr.Sukrisno Agoes

13. ANSWER (QUESTION 3)
Evaluate Sam response to Bill statement that has was unable
to sign off on the inventory account. In out view, Sam handled
the situation appropriately and approach sam "professional",
because Sam had given time to audit fieldwork to Bill to
prepared a working paper and gather audit evidence, so that
Bill can make a decision on the results of his work. Anger is
certainly unwarranted in most settings.
I do not think professional if Bill statement that has was
unable to sign off on the inventory account, while Bill had
spent at least 1000 hours for this job. Regardless of how that
Bill as In- Charge should be able to finish his work and
conclusions to convince Sam on the inventory account.
MAKSI TRISAKTI 2016/ Psikologi Audit/
Class of Prof.Dr.Sukrisno Agoes

14. ANSWER (QUESTION 4)
I think that should be responsible for the critical accounts is
Sam Hakes as partner supervising.
Bill DeBurger should only be responsible for the analysis of
working papers and should not write a memo inventory.
I think Bill DeBurger unappropriate to be assigned the primary
responsibility for such critical accounts as Marcelle Store’s
inventory.
MAKSI TRISAKTI 2016/ Psikologi Audit/
Class of Prof.Dr.Sukrisno Agoes

15. MAKSI TRISAKTI 2016/ Psikologi Audit/
Class of Prof.Dr.Sukrisno Agoes