Implementasi Audit Planning Berdasarkan Standar Profesional Akuntan Publik Pada Kantor Akuntan Publik Abdul Ghonie Dan Rekan

Authors

  • Diah Aryati Prihartini Universitas Gunadarma
  • Tommy Kuncara Universitas Gunadarma
  • Early Armein Universitas Gunadarma

DOI:

10.33395/owner.v7i1.1252

Keywords:

Audit Planning, Financial Report, SPAP.

Abstract

Auditing is an examination conducted by an independent party on the financial statements. Prior to the implementation of the audit process, the auditor must prepare an audit plan according to the SPAP audit standard. Audit planning is a stage of the audit process that aims to ensure success in a quality, economical, efficient and effective manner. The purpose of this study was to determine the audit planning applied to KAP Abdul Ghonie and Partners on the audit planning in SPAP. The author's data obtained in the form of Financial Statements used in the Audit Planning at KAP Abdul Ghonie and Partners, such as: Audit risk assessment, understanding of the entity's business and the law, determination of audit scope, preparation of audit plan. After the data was collected, a comparative analysis of the audit planning of Abdul Ghonie and Partners was carried out on SPAP. The results obtained are that KAP Abdul Ghonie and Partners in audit planning are in accordance with SPAP, but KAP Abdul Ghonie and Partners do not comply with international standard audit planning standards that have been approved by IAPI and PP2PK, so it is hoped that KAP Abdul Ghonie and Partners can use the audit application planning in accordance with IAPI to uniform the audit planning model for public accounting firms in Indonesia.

Downloads

Download data is not yet available.

        Plum-X Analityc

References

Agoes. (2012). Auditing (Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik) Buku Satu. Jakarta: Salemba Empat.

Hasanah, A. N., & Putri, M. S. (2018). Pengaruh Ukuran Perusahaan, Audit Tenure Terhadap Kualitas Audit. Jurnal Akuntansi?: Kajian Ilmiah Akuntansi (JAK). https://doi.org/10.30656/jak.v5i1.499

Heldifanny, R. A., & Tobing, R. P. (2019). Evaluation of Risk-Based Internal Audit Plan Implementation in The Era of Technology Disruption: Case Study at University X. https://doi.org/10.2991/aprish-18.2019.41

Herawati, T., & Selfia, S. S. (2019). Tinjauan Indikator Kualitas Audit. Prosiding FRIMA (Festival Riset Ilmiah Manajemen Dan Akuntansi), 2. https://doi.org/10.55916/frima.v0i2.25

IAPI. (2013a). Standar Audit 550 Pihak Berelasi. In Standar Profesional Akuntan Publik.

IAPI. (2013b). Standar Pengendalian Mutu No. 1. In Standar Profesional Akuntan Publik.

IAPI. (2021). Kode Etik Profesi Akuntan Publik 2021. In Standar Profesional Akuntan Publik.

Institut Akuntan Publik Indonesia. (2013). Standar profesional akuntan publik. Jakarta: Salemba Empat.

Istiariani, I. (2018). Pengaruh Independensi, Profesionalisme, dan kompetensi Terhadap Kinerja Auditor BPKP (Studi Kasus Pada Auditor BPKP Jateng). Jurnal Islamadina, Vol. 19 No. 1, 19(1).

Komite SPAP Ikatan Akuntan Indonesia (IAI). (2011). Standar Profesional Akuntan Publik. Jakarta?: Salemba Empat.

Lexy, J. M. (2021). Metodologi penelitian kualitatif.. Http//Jurnal.Sttsundermann.Ac.Id./Index.Php/Sundermann/Article/View/46/30,.

Ninla Elmawati Falabiba, Anggaran, W., Mayssara A. Abo Hassanin Supervised.

A. Wiyono, B, Ninla Elmawati Falabiba, Zhang, Y. J., Li, Y., & Chen, X. (2014). Standard Akuntansi. Paper Knowledge . Toward a Media History of Documents, 5(2).

Novianty. (2020). Audit plan, Audit Program, dan Aduti prosedur pada harta, Utang, dan Modal. Jurnal Akuntansi.

Parta Wijaya, P. G., & Suputra, I. D. G. D. (2018). Pengaruh Problem Solving Ability, Independensi Dan Skeptisme Profesional Auditor Terhadap Kualitas Audit. E-Jurnal Akuntansi.

Pertiwi, I. S., & Herawati, H. (2017). Pengaruh Risiko Audit Terhadap Pertimbangan Tingkat Materialitas. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan). https://doi.org/10.32897/sikap.v2i1.60

Ruchmawati, Morasa, J., & Kalalo, M. Y. B. (2016). Pengertian Perencanaan audit. Jurnal Berkala Ilmiah Efisiensi, 16(03).

Sugiyono. (2016). Memahami Penelitian Kualitatif. Bandung: Alfabeta.

Suryo, M., & Nugraha, E. (2019). Mempertahankan Profesionalisme Akuntan Publik melalui Standar Pengendalian Mutu. Simposium Nasional Ilmiah, November.

Tuanakotta, T. M. (2013). Audit Berbasis ISA (Internasional Standars On Auditing). Jakarta?: Salemba Empat. In Jakarta?: Salemba Empat.

Zubaidah, S., & Anwar, A. S. H. (2019). Pengaruh nilai Perusahaan, Resiko Keuangan, Kualitas Audit, Dan Kompensasi Bonus Terhadap Earning Manajemen (Studi Pada Perbankan Syariah). SNHRP.

Downloads

Published

2022-12-25

How to Cite

Prihartini , D. A. ., Kuncara, T., & Armein , E. . (2022). Implementasi Audit Planning Berdasarkan Standar Profesional Akuntan Publik Pada Kantor Akuntan Publik Abdul Ghonie Dan Rekan. Owner : Riset Dan Jurnal Akuntansi, 7(1), 164-172. https://doi.org/10.33395/owner.v7i1.1252