SIREGAR, GIOFANDY DIRGA MARCELINO (2022) Tinjauan Atas Prosedur Pengumpulan Bukti Audit Akun Persediaan Pada PT ABC Di Masa Pandemi Oleh KAP Syamsul Bahri. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Pengumpulan bukti audit pada akun persediaan erat kaitannya dengan pemeriksaan fisik atau stock opname. Di masa pandemi Covid-19, pemerintah mengimbau untuk membatasi kontak fisik yang salah satu perwujudannya ialah kegiatan work-from-home, hal ini tentunya juga merubah proses audit. Dalam rangka mempertahankan kualitas audit dan mengumpulkan bukti audit yang persuasif, dilakukanlah prosedur alternatif berupa audit jarak jauh, sebagaimana yang telah ditetapkan dalam beberapa artikel panduan teknis IAPI. Namun, KAP Syamsul Bahri tidak melaksanakan prosedur audit sesuai dengan panduan teknis IAPI yaitu audit jarak jauh. Auditor pada KAP Syamsul Bahri mengaku menjalankan prosedur audit untuk akun persediaan dengan melaksanakan kunjungan langsung ke lokasi persediaan maupun ke kantor pusat PT ABC yang bertujuan untuk melakukan penilaian terhadap keberadaan persediaan agar menghindari adanya risiko fraud/error dengan tetap melaksanakan protokol kesehatan. Tujuan dari penulisan karya tulis ini ialah untuk mengetahui dan mengevaluasi apakah prosedur audit yang dilakukan oleh KAP Syamsul Bahri sudah sesuai dengan Standar Audit 501. Metode analisis yang digunakan ialah analisis kualitatif, yang pengumpulan datanya dilakukan melalui wawancara dengan responden KAP Syamsul Bahri. Hasil penelitian menunjukkan tidak ada perubahan khusus terhadap prosedur audit sebelum dan selama pandemi Covid-19 yang dilakukan oleh KAP Syamsul Bahri. Lebih lanjut, hasil evaluasi menunjukkan seluruh poin yang relevan terhadap audit persediaan di dalam SA 501 sudah sesuai dengan praktik yang dijalankan KAP Syamsul Bahri, namun terdapat beberapa poin di dalam imbauan Technical Newsflash IAPI Oktober 2020 yang belum diterapkan. / The collection of audit evidence on inventory accounts is closely related to physical inspection or stock-taking. During the Covid-19 pandemic, the government calls for limiting physical contact, one of which is work-from-home activities, which of course also changes the audit process. In order to maintain audit quality and collect persuasive audit evidence, alternative procedures in the form of remote audits are carried out, as stipulated in several IAPI technical guidance articles. However, KAP Syamsul Bahri does not carry out audit procedures in accordance with the IAPI technical guide, namely remote audits. Auditors at KAP Syamsul Bahri admitted to carrying out audit procedures for inventory accounts by carrying out direct visits to the inventory location and to the head office of PT ABC which aims to assess the existence of inventory to avoid the risk of fraud / error while still implementing health protocols. The purpose of writing this paper is to find out and evaluate whether the audit procedures carried out by KAP Syamsul Bahri are in accordance with Audit Standard 501. The analysis method used is qualitative analysis, which data collection is done through interviews with respondents of KAP Syamsul Bahri. The results showed that there were no special changes to the audit procedures before and during the Covid-19 pandemic carried out by KAP Syamsul Bahri. Furthermore, the evaluation results show that all points relevant to inventory audits in SA 501 are in accordance with the practices carried out by KAP Syamsul Bahri, but there are several points in the October 2020 IAPI Technical Newsflash appeal that have not been implemented.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Stock Opname, Audit Persediaan, Prosedur Alternatif, Evaluasi Kesesuaian, Bukti Audit, Stock Opname, Audit of Inventory, Alternatives Procedures, Suitability Evaluation, Audit Evidence |
| 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: | 07 Jun 2023 01:51 |
| Last Modified: | 07 Jun 2023 01:51 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1515 |
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