Fergiansyah, Zidan (2022) Tinjauan Prosedur Audit pada Tahap Penyelesaian Audit: Studi Kasus Audit Laporan Keuangan oleh KAP RTS. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Audit atas laporan keuangan dilakukan dengan tujuan meningkatkan keyakinan pengguna laporan keuangan tentang informasi keuangan suatu entitas. Keyakinan tersebut diperoleh melalui opisi yang diterbitkan oleh auditor. Opini yang diberikan harus berdasar pada keyakinan yang memadai bahwa laporan keuangan tersebut secara keseluruhan bebas dari salah saji. Keyakinan yang memadai didapatkan oleh auditor ketika bukti yang sudah dikumpulkan sudah tepat dan dapat diandalkan. Untuk memastikan bahwa bukti yang dikumpulkan dapat menurunkan risiko audit ke tingkat yang dapat diterima, auditor sebaiknya melakukan serangkaian prosedur dalam tahap penyelesaian audit. Tahap penyelesaian audit dilakukan ketika seluruh prosedur pengujian sudah dilakukan. Penelitian ini dilakukan dengan tujuan meninjau bagaimana tahap penyelesaian audit atas laporan keuangan yang dilakukan oleh KAP RTS jika dibandingkan dengan teori yang digunakan dalam penulisan ini. Teori yang digunakan dalam penelitian ini berasal dari buku “Auditing and Assurance Service” edisi ke 16 karya Alvin J. Arens, dan Standar Audit yang sesuai dengan topik pembahasan. Data dan informasi yang digunakan dalam pembahasan berasal dari hasil wawancara dengan salah satu Partner di KAP RTS dan menelaah dokumen yang ditampilkan. Hasil dari penelitian menunjukan bahwa KAP RTS secara keseluruhan sudah melakukan prosedur dalam tahap penyelesaian sesuai dengan teori yang sudah dipelajari oleh penulis./ Audits of financial statements are carried out with the aim of increasing the confidence of users of financial statements about the financial information of the entity. Such assurance is obtained through the opinion issued by the auditor. The opinion given must be based on the auditor's reasonable assurance that the financial statements as a whole are free from misstatement. Sufficient assurance is obtained by the auditor when the evidence that has been collected is appropriate and reliable. To ensure that the evidence collected reduces audit risk to an acceptable level, the auditor should perform a series of procedures in the audit completion stage. The audit completion stage is carried out when all audit testing procedures have been carried out. This research was conducted with the aim of reviewing how the stage of completion of the audit of financial statements conducted by KAP RTS when compared with the theory used in this paper. The theory used in this research comes from the book ""Auditing and Assurance Service"" 16th edition by Alvin J. Arens, and Auditing Standards that are in accordance with the topic of discussion. The data and information used in the discussion came from the results of an interview with one of the Partners at KAP RTS and reviewing the documents displayed. The results of the study show that the RTS KAP as a whole has carried out the procedure in the completion stage in accordance with the theory that has been studied by the author.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Audit Procedure, Completion of Audit, Financial Statement, Prosedur Audit, Tahap Penyelesaian Audit, Laporan Keuangan |
| 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: | 08 Aug 2023 02:38 |
| Last Modified: | 08 Aug 2023 02:38 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1834 |
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