Tinjauan Atas Prosedur Audit Piutang Usaha Pada KAP Amir Abadi Jusuf Aryanto Mawar dan Rekan Terhadap PT ABC

Marbun, Billy Gokmauliate (2022) Tinjauan Atas Prosedur Audit Piutang Usaha Pada KAP Amir Abadi Jusuf Aryanto Mawar dan Rekan Terhadap PT ABC. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Sistem piutang banyak digunakan oleh entitas bisnis dalam transaksi jual belinya karena banyak keuntungan yang dapat diperoleh perusahaan dengan menerapkan sistem pembayaran dengan piutang. Namun demikian, tak jarang ditemukan kesalahan yang diakibatkan baik oleh human error, maupun kecurangan yang dilakukan secara sengaja. Dengan adanya risiko tersebut, auditor dari Kantor Akuntan Publik (KAP) harus secara cermat menyusun prosedur audit piutang yang sesuai dengan standar audit yang diterbitkan oleh Institut Akuntan Publik Indonesia (IAPI). Seperti pembahasan dalam KTTA ini, prosedur audit piutang usaha yang akan ditinjau adalah prosedur audit piutang usaha KAP Amir Abadi Jusuf Mawar Aryanto dan Rekan terhadap PT ABC. Penulisan KTTA ini bertujuan untuk memberikan referensi tentang praktik perencanaan dan pelaksanaan prosedur audit piutang oleh KAP terhadap PT bagi para pembaca dan untuk memenuhi syarat kelulusan kuliah bagi penulis Metode penelitian yang dilakukan dalam penulisan KTTA ini adalah metode wawancara. Informasi yang dapat diperoleh penulis dari KAP cukup terbatas karena banyak informasi yang tidak dapat dibagikan oleh KAP demi kepentingan kliennya. / The accounts receivable system is widely used by business entities in their buying and selling transactions for there are many advantages that companies can get by implementing a payment system with accounts receivable. However, it is not uncommon to find errors caused by human error or fraud that is done intentionally. Given this risk, the auditor from the Public Accounting Firm (PAF) must carefully develop a receivables audit procedure that is in accordance with auditing standards issued by the Indonesian Institute of Certified Public Accountants (IAPI). As discussed in this KTTA, the accounts receivable audit procedure that will be reviewed is the account receivable audit procedure of PAF Amir Abadi Jusuf Mawar Aryanto and Partners against PT ABC. The purpose of writing this KTTA is to provide a reference about the practice of planning and implementing audit procedures for accounts receivable by PAF to PT for readers and to fulfill the requirements for graduation for writers. The research method used in this KTTA writing is interview method. Information that can be obtained by the author from KAP is quite limited because there is a lot of information that cannot be shared by KAP for the sake of its client

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