Analisis Atas Prosedur Audit KAP XYZ di Masa Pandemi

Putra, Adrew Marcelo (2022) Analisis Atas Prosedur Audit KAP XYZ di Masa Pandemi. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pandemi Covid-19 yang telah melanda dunia selama 2 tahun ini memaksa pemerintah untuk menerapkan pertauran-peraturan yang membatasi pergerakan masyarakat. Pembatasan pergerakan tersebut membuat seluruh sektor pekerjaan untuk beradaptasi, tak terkecuali sektor audit. Pada sektor audit, auditor harus melakukan modifikasi atas prosedur audit yang mereka lakukan untuk menyesuaikan dengan peraturan pembatasan yang berlaku. Tujuan penelitian ini adalah untuk mengetahui modifikasi prosedur audit apa saja yang dilakukan KAP XYZ di masa pandemi. Metode yang digunakan dalam penelitian ini adalah studi pustaka dan wawancara. Penelitian ini dibatasai pada prosedur audit KAP XYZ yang terjadi pada tahap-tahap audit berupa perencanaan audit, penilaian risiko dan materialitas audit, tes substantif transaksi dan saldo akun, dan tahap penyelesaian audit. Hasil penelitian menunjukan bahwa KAP XYZ melakukan beberapa modifikasi pada prosedur audit yang dilakukannya di masa pandemi. Modifikasi tersebut seperti penggunaan online meeting pada pertemuan pembuka dan penutup serta video call saat melakukan tes substantif transaksi dan saldo akun. Meskipun demikian, prosedur jarak jauh bukanlah prosedur utama KAP XYZ di masa pandemi. Prosedur jarak jauh hanya sebagai prosedur alternatif apabila kantor klien dirasa tidak aman bagi kesehatan auditor dan pihak-pihak terkait. KAP XYZ masih mengutamakan prosedur tatap muka dalam menjalankan tahapan-tahapan auditnya. Pelaksanaan audit tatap muka KAP XYZ selalu menerapkan protokol kesehatan yang dianjurkan oleh pemerintah./The Covid-19 pandemic that has hit the world for 2 years has forced the government to implement regulations that restrict people's movement. These restrictions on movement have forced all employment sectors to adapt, including the audit sector. In the audit sector, auditors must modify their audit procedures to comply with applicable regulatory restrictions. The purpose of this study was to find out what modifications to audit procedures were carried out by KAP XYZ during the pandemic. The method used in this research is literature study and interviews. This research is limited to KAP XYZ audit procedures that occur at the audit stages in the form of audit planning, audit risk and materiality assessment, substantive tests of transactions and account balances, and audit completion stages. The results showed that KAP XYZ made several modifications to the audit procedures it carried out during the pandemic. These modifications include the use of online meetings at the opening and closing meetings and video calls when conducting substantive tests of transactions and account balances. However, remote procedures are not the main procedure of KAP XYZ during the pandemic. The remote procedure is only an alternative procedure if the client's office is deemed unsafe for the health of the auditor and related parties. KAP XYZ still prioritizes face-to-face procedures in x carrying out its audit stages. The face-to-face audit of KAP XYZ always applies the health protocol recommended by the government.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: prosedur audit, pandemi, tahapan audit, audit procedures, pandemic, audit stage
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 Nov 2022 01:58
Last Modified: 08 Nov 2022 01:58
URI: http://eprints.pknstan.ac.id/id/eprint/481

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