RAYA, FELISITAS BRIGIDA (2022) Tinjauan atas Penilaian Risiko dalam Perencanaan Audit yang Dilakukan KAP AR Utomo. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penilaian Risiko adalah salah satu prosedur yang berperan penting untuk merencanakan proses audit secara keseluruhan. Dengan melakukan penilaian risiko, auditor dapat memiliki gambaran terkait bukti audit yang harus dikumpulkan dan sumber daya yang dibutuhkan. Penelitian ini bertujuan untuk meninjau pelaksanaan penilaian risiko yang dilakukan KAP AR Utomo serta membandingkannya dengan Standar Audit yang berlaku, khususnya SA 315. Penelitian ini berfokus pada penilaian risiko audit yang dapat diterima, risiko inheren, risiko pengendalian, dan risiko deteksi. Penulis menggunakan metode studi kepustakaan dengan melakukan penelaahan atas dokumen dan studi lapangan dengan memberikan kuesioner dan melakukan wawancara. Setelah melakukan penelitian, penulis mendapatkan hasil bahwa KAP AR Utomo telah melakukan penilaian atas risiko inheren dan risiko pengendalian yang dikombinasikan menjadi risiko kesalahan penyajian material. Namun, KAP AR Utomo tidak melakukan penilaian atas risiko audit yang dapat diterima dan risiko deteksi. KAP AR Utomo telah melakukan penilaian risiko sesuai dengan SA 315 namun terdapat dokumentasi yang tidak memadai. Risk Assessment is one of the procedures that play an important role in planning the overall audit process. By conducting a risk assessment, the auditor can have an idea regarding the audit evidence that must be collected and the resources needed. This study aims to review the implementation of the risk assessment conducted by KAP AR Utomo and compare it with the applicable auditing standards, particularly SA 315. This study focuses on assessing acceptable audit risk, inherent risk, control risk, and detection risk. The author uses the literature study method by reviewing documents and field studies by providing questionnaires and conducting interviews. After conducting the research, the authors get the results that KAP AR Utomo has assessed inherent risk and control risk which is combined into the risk of material misstatement. However, KAP AR Utomo did not assess acceptable audit risk and detection risk. KAP AR Utomo has conducted a risk assessment in accordance with SA 315 but there is insufficient documentation.
| Item Type: | Thesis (KTTA) |
|---|---|
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing PKN STAN Subject Area > Audit |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 15 May 2023 01:30 |
| Last Modified: | 15 May 2023 01:30 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1446 |
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