Maulana, Muhammad Akbar (2022) Tinjauan Pelaksanaan Audit atas Siklus Persediaan PT XXX Di Masa Pandemi Covid-19 Pada KAP Maroeto dan Nur Shodiq. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Pandemi Covid-19 memberi dampak yang sangat signifikan pada berbagai bidang, tidak terkecuali pada bidang audit. Hal tersebut menimbulkan tantangan baru bagi auditor dalam melakukan audit. Hal ini membuat auditor diharuskan melakukan improvisasi dalam melaksanakan audit untuk mempertahankan kualitas audit dan mengumpulkan bukti audit yang persuasif. Improvisasi yang dilakukan salah satunya seperti melaksanakan prosedur alternatif berupa audit jarak jauh. Audit jarak jauh ini digunakan auditor untuk melakukan observasi fisik terhadap persediaan milik klien. Tujuan dari penelitian ini untuk mengetahui bagaimana langkah yang dilakukan oleh KAP Maroeto dan Nur Shodiq dalam melakukan audit terhadap persediaan milik klien selama pandemi Covid-19, serta membandingkan dengan standar audit yang berlaku dan Technical Newsflash Oktober 2020 (buletin teknis IAPI). Penelitian ini termasuk jenis penelitian kualitatif. Pengumpulan data diperoleh dengan wawancara dan studi kepustakaan. Penelitian ini juga membandingkan bagaimana audit atas persediaan sebelum dan setelah pandemi. Audit persediaan yang dilakukan KAP Maroeto dan Nur Shodiq sudah sesuai dengan dengan standar audit yang berlaku dan Technical Newsflash Oktober 2020 (buletin teknis IAPI). / The Covid-19 pandemic has had a very significant impact on various fields, audit field is no exemption. This poses new challenges for auditors in conducting audits, especially audits on inventory accounts. This requires the auditor to improvise in carrying out the audit to maintain audit quality and collect persuasive audit evidence. They have to carry out an alternative procedure like a remote audit. The auditor uses remote audit to make physical observations of the client's inventory. The purpose of this study is to find out how the steps taken by KAP Maroeto and Nur Shodiq in auditing their client’s inventory during the Covid-19 pandemic, as well as to compare with applicable audit standards and Technical Newsflash October 2020 (IAPI technical bulletin). This research is a type of qualitative research. Data collection was obtained through interviews and literature studies. This study also compares how the audit of inventory before and after the pandemic. The inventory audits carried out by KAP Maroeto and Nur Shodiq are under applicable audit standards and the Technical Newsflash October 2020 (IAPI technical bulletin).
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | pandemi Covid-19, audit persediaan, prosedur alternatif, Standar Audit, Covid-19 pandemic, inventory audits, alternative procedures, Auditing Standards |
| 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: | 10 Aug 2023 08:56 |
| Last Modified: | 10 Aug 2023 08:56 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1893 |
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