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All Journal PENG: Jurnal Ekonomi dan Manajemen
Gratia Tehilla Yustus
Universitas Kristen Maranatha
Economics, Econometrics & Finance

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Role of Risk-Based Auditing in Enhancing Accounting Information Reliability Barnabas Tridig Silaban; Gratia Tehilla Yustus; Deka Veronica; Nana Adriana
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2026): Juli-September, Ekonomi Digital dan Strategi Manajemen Modern
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/6ztzy741

Abstract

Accounting information serves as the cornerstone of financial decision-making for internal and external stakeholders. However, traditional auditing methods often struggle to mitigate complex financial misstatements and fraud in increasingly dynamic business environments. This study investigates the role of risk-based auditing (RBA) in enhancing the reliability of accounting information. Employing a qualitative research methodology grounded in literature review and library research, this study systematically analyzes contemporary academic journals, professional auditing standards, and relevant regulatory frameworks. The findings indicate that RBA significantly improves the reliability of accounting information by systematically identifying, assessing, and prioritizing high-risk financial areas prior to audit execution. By shifting focus from routine transactional testing to high-risk strategic and operational domains, RBA enhances audit efficiency, facilitates early fraud detection, and reduces the likelihood of material misstatements. Furthermore, the integration of risk assessment frameworks aligns accounting outputs with strict compliance standards, thereby strengthening stakeholder trust in published financial statements. Ultimately, this research underscores RBA as a vital strategic mechanism for optimizing audit effectiveness and maintaining the integrity of accounting systems.
Co-Authors Barnabas Tridig Silaban Deka Veronica Nana Adriana