Analisis Implementasi Perencanaan Audit Laporan Keuangan Berdasarkan Standar Profesional Akuntan Publik pada KAP FAR
DOI:
https://doi.org/10.25181/esai.v15i1.2398Kata Kunci:
Perencanaan Audit, Risiko Audit, Kantor Akuntan PublikAbstrak
This writing aims to analyze the audit planning of KAP FAR's financial statements, whether it is in accordance with the Professional Standards of Public Accountants (SPAP). If it is appropriate to find out whether KAP FAR implements kap far financial statement audit planning. In the preparation of this final task the author uses qualitative methods and the type of data used is primary data. The results of the discussion of this final task show that KAP FAR makes audit planning papers in accordance with the Professional Standards of Public Accountants (SPAP). However, there are some that are not implemented by KAP FAR, namely analytical procedure working paper, audit team personnel, and audit risk setting.Unduhan
Referensi
Buku:
Agoes, Sukrisno. 2017. Auditing Petunjuk Praktis Pemeriksaan Akuntansi oleh Akuntansi Publik. Edisi ke 4. Buku 1. Salemba Empat, Jakarta.
Institut Akuntan Publik Indonesia (IAPI). 2011. Standar Profesional Akuntan Publik. Salemba Empat, Jakarata.
Ikatan Akuntan Indonesia. 2009. PSAK No.1 (Revisi 2017) Tentang Penyajian Laporan Keuangan. Jakarta
Skripsi, Tesis, Disertasi:
Hasanah, Uswatun. 2013. Pengaruh perencanaan audit dan pelatihan teknis terhadap kualitas hasil pemeriksaan. Jurnal Ilmiah Administrasi Pabrik, Volume 14, Nomor 1, Juni 2013, hlm 565-557. http://garuda.ristekdikti.go.id. [diakses pada 14 Mei 2020]