SANDIKA, MUHAMMAD DIFAN (2022) Tinjauan Atas Penetapan Tingkat Risiko Audit yang Dapat Diterima Pada KAP XYZ. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Penilaian risiko merupakan prosedur penting pada tahap perencanaan dan perancangan pendekatan audit untuk menghasilkan laporan audit yang dapat diandalkan. Penelitian ini dilakukan pada Kantor Akuntan Publik XYZ yang merupakan salah satu dari empat besar firma jasa profesional di dunia (The Big Four), dengan tujuan untuk meninjau kesesuaian praktik dalam penetapan tingkat risiko audit yang dapat diterima yang dilakukan KAP XYZ berdasarkan teori-teori yang ada didalam literatur dan standar audit. Hal-hal yang akan ditinjau dalam penelitian ini adalah faktor-faktor yang mempengaruhi tingkat risiko audit yang dapat diterima dan prosedur penilian risiko audit yang dapat diterima. Penelitian ini dilakukan dengan metode studi kepustakaan dan metode survei. Studi kepustakaan dilakukan dengan cara membaca dan mengkaji buku, literatur, karya ilmiah, website, laporan yang relevan dengan topik, dan standar audit. Metode survei dilakukan dengan wawancara dan memberikan kuesioner kepada auditor Kantor Akuntan Publik XYZ secara daring. Hasil dari penelitian ini menunjukan, secara keseluruhan faktor-faktor yang mempengaruhi tingkat risiko audit yang dapat diterima dan prosedur penilaian risiko audit yang dapat diterima pada KAP XYZ telah sesuai dengan teori yang ada dalam literatur dan standar audit. / Risk assessment is an important procedure at the planning and design of the audit approach phase to produce reliable audit reports. This research was conducted at Public Accounting Firm XYZ, which is one of the four biggest professional service firms in the world (The Big Four), with the aim of reviewing the suitability of practice in determining an acceptable level of audit risk by KAP XYZ based on the theories in the literature and auditing standards. The things that will be reviewed in this study are the factors that affect the level of acceptable audit risk and acceptable audit risk assessment procedures. This research was conducted using literature study and survey methods. Literature studies are carried out by reading and reviewing books, literature, scientific works, websites, reports relevant to the topic, and auditing standards. The survey method was conducted by interviewing and providing online questionnaires to Public Accounting Firm XYZ auditor. The results of this study show that, overall the factors that influence the level of acceptable audit risk and acceptable audit risk assessment procedures at Public Accounting Firm XYZ are in accordance with the theory in the literature and auditing standards.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Penilaian risiko, risiko audit, Kantor Akuntan Publik, prosedur audit, Risk assesment, audit risk, Public Accounting Firm, audit procedure |
| 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 Aug 2023 04:41 |
| Last Modified: | 15 Aug 2023 04:41 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1919 |
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