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All Journal JAKBS
Nanda Destrianti
Program Studi Akuntansi, Sekolah Vokasi, Institut Pertanian Bogor
Economics, Econometrics & Finance

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Analisis Prosedur Audit Persediaan Dalam Mendeteksi Fraud Pt Abc Oleh Kap Xyz Anisa Azzuhrup; Aurora Novelita; Siti Aidilya Dwi Nov Syafitri; Nanda Destrianti; Eka Merdekawati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3906

Abstract

This study aims to identify and analyze the inventory audit procedures implemented by CPA  XYZ on company ABC. Using a qualitative approach, this study focuses on the research objects, namely inventory and inventory recording. The focus of this study is to examine how substantive testing procedures are carried out by CPA  XYZ. Furthermore, this study also examines the description of inventory account audit techniques and analyzes how the audit objectives are in line with the inventory audit procedures carried out by CPA XYZ to identify recording errors in inventory. This study uses primary data obtained through interviews with members of the audit team from CPA XYZ. The audit results show that the inventory control system is effective without any material findings that affect the fairness of the financial statements. Therefore, CPA XYZ provides an unqualified opinion on PT ABC's inventory report.
Co-Authors Anisa Azzuhrup Aurora Novelita Eka Merdekawati Siti Aidilya Dwi Nov Syafitri