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All Journal Jurnal Dimensi Journal of Accounting Science Gorontalo Accounting Journal Nusantara Science and Technology Proceedings Jurnal Revenue : Jurnal Ilmiah Akuntansi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) VISA: Journal of Vision and Ideas Jurnal Riset Ilmu Akuntansi Indonesian Journal of Sustainability Policy and Technology
Kirana, Nanda Wahyu Indah
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EVALUASI PENERAPAN PROSEDUR AUDIT ATAS BEBAN UMUM DAN ADMINISTRASI DALAM MENDETEKSI KESALAHAN PENCATATAN OLEH KAP ABC Fiofellisya, Azah Navalatifana; Kirana, Nanda Wahyu Indah
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6351

Abstract

The charging of management's personal expenses to the general and administrative expense account and the practice of ta   x avoidance are indications of irregularities that have an impact on the fairness of the presentation of financial statements. This deviation reflects the weak effectiveness of audit procedures in identifying misstatements, especially in accounts that are routine and tend to be less supervised. This study aims to evaluate the effectiveness of the application of audit procedures by the ABC Public Accounting Firm (KAP) on general and administrative expense accounts. This research uses a descriptive qualitative approach with a case study method, which is carried out through observation, documentation, and interviews during the internship period at KAP ABC. The results showed that KAP ABC has implemented audit procedures according to standards, such as vouching, tracing, and cut-off analysis, which are quite effective in detecting potential misstatements. However, audit effectiveness is still affected by document delays and weak client internal controls.
Penerapan Vouching Dan Tracing Di Era Remote Audit: Integrasi Solusi Digital Untuk Meningkatkan Keabsahan Transaksi Klien Kap XYZ Muzakki, Imam Mahmud; Kirana, Nanda Wahyu Indah
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 9 No 1 (2026): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v9i1.497

Abstract

Digital transformation and pressure for cost efficiency are driving fundamental changes in audit practices, especially in vouching and tracing procedures that are now performed remotely. This research aims to examine how the integration of digital solutions can improve transaction validity, reduce operational costs, and minimize miscommunication between auditors and clients. Using a descriptive qualitative approach through direct observation and document analysis at XYZ Public Accounting Firm, it was found that remote auditing raises the risk of document invalidity due to limited physical access, digital data fragmentation, and weak evidence authentication systems. However, these challenges can be overcome through the implementation of an integrated audit trail system and the use of digital platforms that support continuous communication between auditors and clients. These findings confirm the importance of strengthening digital infrastructure in modern audit practices to maintain the credibility, effectiveness, and accountability of auditors' work in the era of remote auditing.
Co-Authors Acynthia Ayu Wilasittha Anik Yuliati Avi Sunani Dian Puspitasari Fiofellisya, Azah Navalatifana Haryati, Tantina Kurniawan, Muchamad Rizqy Lukitasari, Ika Chandra Mandasari, Virginia Muzakki, Imam Mahmud Permatasari, Lintang Putri Putri, Nessa Pavetria Serafina, Ligia Simanjuntak , Joshua Christian Sofie Yunida Putri Ulfa Puspa Wanti Widodo Waluyo, Christopher Glenn Caesar Wanti, Ulfa Puspa