Mengelola Audit pada Tahap Perencanaan

Abstract

Abstract: Purpose): This study aims to review the conformity of the implementation of financial report audit planning carried out by the XYZ Public Accountant Office with auditing standards, and get an overview of how good audit planning practices are considering the risk and management aspects of the engagement are taken into account. Methodology: The method used is descriptive qualitative combining literature studies and field studies. Public Accountant Office (KAP) XYZ (pseudonym) domiciled in Tangerang was used as the object of the case study. Results: The results show that the policies and procedures for planning audits of financial statements at KAP XYZ are generally in accordance with auditing standards and pay attention to risk, but due to time and cost factors there are exceptions to the involvement of members in planning and the use of specialists in conducting audits. Limitations: The limitations of this study are the relatively short field period, by only focusing on the study on the audit planning stage. Contribution: This study can be a comparison for auditors and KAPs, especially how the stages of planning activities are carried out, knowing their weak points (for example in the case that team members are not optimally involved in planning, even though they are executors of the audit program). In general, the study is also useful scientifically, namely linking aspects of management (management) with auditing practices at the planning stage. Keywords: 1. Audit 2. Planning Stage 3. Managing 4. Risk