ANALISIS PENGUNGKAPAN KEY AUDIT MATTERS DI DALAM LAPORAN AUDITOR INDEPENDEN

RAMADHAN, MOHAMMAD FARIZ CAHYO (2022) ANALISIS PENGUNGKAPAN KEY AUDIT MATTERS DI DALAM LAPORAN AUDITOR INDEPENDEN. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak International Standard on Auditing (ISA) 701 tentang Communicating Key Audit Matters in The Independent Auditor’s Report adalah standar audit yang diterbitkan oleh Internasional Auditing and Assurance Standard Board (IAASB) sebagai langkah dalam meningkatkan kualitas laporan auditor menjadi lebih transparansi, informatif, dan komunikatif yang dapat diungkapkan kepada pengguna, juga memperkenalkan pengungkapan baru yaitu Key Audit Matters (KAM). Singkatnya KAM merupakan pengungkapan isu paling signifikan berdasarkan pertimbangan auditor dalam proses audit. Penelitian ini bertujuan untuk mengetahui pengungkapan Key Audit Matters pada laporan auditor independen sesuai dengan ISA 701 serta bentuk implementasinya yang terjadi di Britania Raya dalam rangka mengidentifikasi peluang dan tantangan implementasi ISA 701 di Indonesia. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan melakukan tinjauan pustaka atau studi literatur dalam pengumpulan data sekunder. Hasil penelitian menunjukkan bahwa pengungkapan KAM dibagi menjadi tiga bagian utama yaitu mengidentifikasikan, mengkomunikasikan, dan mendokumentasikan KAM. Lebih lanjut, dari data entitas perusahaan yang terdaftar di Britania Raya, sebagian besar laporan audit mengungkapkan dua jenis KAM, yang menunjukkan implementasi yang berlaku efektif di Britania Raya. Tantangan yang dihadapi oleh auditor Indonesia adalah untuk bisa mengimplementasikan KAM dalam waktu dekat, melalui terbitnya draf eksposur Standar Audit 701 menunjukkan kepastian adopsi ISA 701 di Indonesia. / International Standard on Auditing (ISA) 701 on Communicating Key Audit Matters in The Independent Auditor's Report is an audit standard published by the International Auditing and Assurance Standard Board (IAASB) as a step in improving the quality of auditor reports to become more transparent, informative, and communicative that can disclosed to users, also introduced a new disclosure, namely Key Audit Matters (KAM). In short, KAM is the disclosure of the most significant issue based on the auditor's consideration in the audit process. This study aims to determine the disclosure of Key Audit Matters in the independent auditor's report in accordance with ISA 701 and the form of its implementation in the United Kingdom in order to identify the opportunities and challenges of implementing ISA 701 in Indonesia. The research method used is a quantitative research method by conducting a literature review or literature study in collecting secondary data. The results showed that the disclosure of KAM is divided into three main parts, namely identifying, communicating, and documenting KAM. Furthermore, from the data on corporate entities registered in the United Kingdom, most of the audit reports reveal two types of KAMs, which indicate effective implementation in the United Kingdom. The challenge faced by Indonesian auditors is to be able to implement KAM in the near future, through the publication of the 701 Audit Standard exposure draft showing the certainty of the adoption of ISA 701 in Indonesia.

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