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All Journal JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen
Vina Dwi Kurniati
Universitas Pembangunan Nasional Veteran Jawa Timur
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Evaluasi Kesesuaian Prosedur Konfirmasi Eksternal dalam Audit Utang Usaha terhadap Standart Audit (SA) 505 oleh KAP XYZ Vina Dwi Kurniati; Wahyu Helmy Dimayanti Sukiswo
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 4 (2026): Oktober: JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i4.2613

Abstract

Reliable audit evidence is essential for accounts payable audits to reduce the likelihood of significant misstatements; the external confirmation method based on SA 505 is one such method. The purpose of this study is to assess whether the external confirmation method is appropriate for accounts payable audits at XYZ Public Accounting Firm based on SA 505. By using interview, observation, and Audit Working Paper (KKP) documentation methods, this study employed a descriptive qualitative methodology. The findings indicate that XYZ Public Accounting Firm implements external confirmations in accordance with SA 505. This includes controlling the confirmation process, selecting samples based on materiality and risk, and implementing alternative procedures, such as making follow-up payments for unanswered confirmations. The procedures adopted have generated sufficient audit evidence to support the reasonableness of the accounts payable balance. Additionally, the auditor assesses comments from outside parties by contrasting them with the accounting records of the business. If there are differences between the confirmation results and the company's records, the auditor looks more closely at the supporting paperwork to find the reason. Since the data is obtained directly from independent parties outside the organization, the use of external confirmation techniques also helps the auditor get pertinent and trustworthy evidence. Therefore, using external confirmation in compliance with SA 505 helps the auditor gather adequate and relevant audit evidence to use as a foundation for evaluating the fairness of the accounts payable balance in the financial statements.
Evaluasi Kesesuaian Prosedur Konfirmasi Eksternal dalam Audit Utang Usaha terhadap Standart Audit (SA) 505 oleh KAP XYZ Vina Dwi Kurniati; Wahyu Helmy Dimayanti Sukiswo
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 4 (2026): Oktober: JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i4.2613

Abstract

Reliable audit evidence is essential for accounts payable audits to reduce the likelihood of significant misstatements; the external confirmation method based on SA 505 is one such method. The purpose of this study is to assess whether the external confirmation method is appropriate for accounts payable audits at XYZ Public Accounting Firm based on SA 505. By using interview, observation, and Audit Working Paper (KKP) documentation methods, this study employed a descriptive qualitative methodology. The findings indicate that XYZ Public Accounting Firm implements external confirmations in accordance with SA 505. This includes controlling the confirmation process, selecting samples based on materiality and risk, and implementing alternative procedures, such as making follow-up payments for unanswered confirmations. The procedures adopted have generated sufficient audit evidence to support the reasonableness of the accounts payable balance. Additionally, the auditor assesses comments from outside parties by contrasting them with the accounting records of the business. If there are differences between the confirmation results and the company's records, the auditor looks more closely at the supporting paperwork to find the reason. Since the data is obtained directly from independent parties outside the organization, the use of external confirmation techniques also helps the auditor get pertinent and trustworthy evidence. Therefore, using external confirmation in compliance with SA 505 helps the auditor gather adequate and relevant audit evidence to use as a foundation for evaluating the fairness of the accounts payable balance in the financial statements.
Co-Authors Wahyu Helmy Dimayanti Sukiswo