SAFARIN, NIMAS ARMEYTHA (2022) Evaluasi Kualitas dan Proses Pengumpulan Bukti Audit pada Akun Persediaan PT X oleh KAP XYZ Tahun 2021 pada Masa Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Bukti audit merupakan suatu informasi penting yang dikumpulkan oleh auditor dalam pelaksanaan audit. Proses pengumpulan bukti audit merupakan prosedur audit yang sangat penting karena bukti audit yang utama berkaitan erat dengan proses perhitungan fisik persediaan. Namun pada masa pandemi Covid-19, regulasi pemerintah untuk membatasi kontak fisik menjadi tantangan bagi para auditor dalam pelaksanaan audit. Sehingga, untuk memperoleh bukti audit yang berkualitas, diperlukan modifikasi atas prosedur audit sesuai dengan Technical Newsflash IAPI Oktober 2020. Tujuan dari penulisan karya tulis ilmiah ini adalah untuk mengevaluasi kesesuaian prosedur pengumpulan bukti audit yang dilakukan oleh KAP XYZ, kantor akuntan public yang berdomisili di Bintaro, Tangerang Selatan. Selama masa pandemi Covid-19, KAP XYZ melaksanakan prosedur pengumpulan bukti audit sesuai dengan prosedur yang dilaksanakan sebelum adanya pandemi. Hal ini dilakukan demi menjaga risiko audit dan memperoleh bukti audit yang berkualitas. Hasil evaluasi menunjukkan bahwa seluruh prosedur audit yang dilakukan oleh KAP XYZ telah memenuhi standar audit 500, 501, dan Technical Newsflash IAPI Oktober 2020. Namun ada beberapa poin dalam Technical Newsflash IAPI Oktober 2020 yang belum terpenuhi./ Audit evidence is important information collected by the auditor in the conduct of the audit. The process of gathering audit evidence is a very important audit procedure because the main audit evidence is closely related to the process of physical inventory counting. However, during the Covid-19 pandemic, government regulations that limit physical contact became a challenge for auditors in conducting audits. Thus, to obtain high quality audit evidences, it is necessary conduct audit procedures in accordance with the Technical Newsflash IAPI October 2020. The purpose of writing this paper is to evaluate the suitability of the audit evidence collection procedures carried out by KAP XYZ, a public accounting firm domiciled in Bintaro, South Tangerang. During the Covid-19 pandemic, KAP XYZ carried out audit evidence collection procedures in accordance with the procedures carried out before the pandemic. This is done in order to control audit risk and obtain quality audit evidences. The study results show that all audit procedures carried out by KAP XYZ have met the audit standards of 500, 501, and the October 2020 Technical Newsflash IAPI. However, there are several points that did not meet the October 2020 Technical Newflash IAPI’s requirements.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | physical inventory count, audit evidence, modification of audit procedures, conformity evaluation, perhitungan fisik persediaan, bukti audit, modifikasi prosedur audit, evaluasi kesesuaian. |
| 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: | 09 Aug 2023 07:22 |
| Last Modified: | 09 Aug 2023 07:22 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1857 |
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