TINJAUAN PROSEDUR AUDIT ASET TETAP PENGUMPULAN BUKTI DI MASA PANDEMI COVID-19 OLEH KAP ABC

Cahyo, Osama Nur (2022) TINJAUAN PROSEDUR AUDIT ASET TETAP PENGUMPULAN BUKTI DI MASA PANDEMI COVID-19 OLEH KAP ABC. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Auditor harus menyusun dan melaksanakan prosedur audit untuk mengumpulkan bukti audit yang relevan dan andal. Salah satu yang harus diperhatikan adalah prosedur audit untuk aset tetap. Dalam pengumpulan bukti aset tetap, diperlukan bukti yang akurat dan memadai karena jumlahnya yang banyak dan nilainya yang material. Pandemi Covid-19 membatasi ruang dalam melaksanakan prosedur audit terutama cek fisik aset tetap, auditor harus bisa membuat prosedur alternatif pengumpulan bukti walau dengan jarak jauh dengan tetap memperhatikan standar audit dan terdapat saran yang diberikan oleh IAPI dan IIA dalam melakukan audit jarak jauh. Studi ini dilakukan dengan mengolah data primer dan sekunder dengan menggabungkan beberapa metode, yaitu wawancara, kuesioner, dan studi kepustakaan. Metode-metode tersebut dilakukan secara langsung dengan datang ke KAP dan tidak langsung melalui media sosial dan internet. Hasil dari studi ini menunjukan auditor tetap mendapatkan bukti yang cukup saat pandemi Covid-19 sesuai dengan standar audit yang berlaku walau intensitas kunjungan dikurangi dan terdapat pengumpulan bukti yang dilakukan dengan jarak jauh. Kata kunci: aset tetap, bukti audit, pandemi Covid-19, jarak jauh. Abstract Auditors should develop and implement audit procedures to collect relevant and reliable audit evidence. One of the things that must be observed is the audit procedure for fixed assets. In the collection of evidence of fixed assets, accurate and adequate evidence is required because of their large number and material value. The Covid-19 pandemic has limited the space in carrying out audit procedures, especially physical checks of fixed assets, auditors must be able to make alternative procedures for collecting evidence even remotely while still paying attention to audit standards and there are suggestions given by IAPI and IIA in conducting remote audits. This study was conducted by processing primary and secondary data by combining several methods, namely interviews, questionnaires, and literature studies. These methods are carried out directly by coming to the KAP and not directly through social media and the internet. The results of this study show that auditors still get sufficient evidence during the Covid-19 pandemic in accordance with applicable audit standards even though the intensity of visits is reduced and there is evidence collection carried out remotely. Keywords: fixed assets, audit evidence, Covid-19 pandemic, remote.

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