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All Journal Jurnal Akuntansi Indonesia
Chantika Mukti Ardi
Universitas Muhammadiyah Jakarta
Economics, Econometrics & Finance

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Ensuring the Validity of Accounts Receivable Through Five Audit Assertions Chantika Mukti Ardi; M. Nur Abdullah Birton
Jurnal Akuntansi Indonesia Vol 15, No 2 (2026): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.15.2.101-117

Abstract

Abstract Accounts receivable is an account with a high risk of material misstatement because it involves estimation and uncertainty of value. Therefore, Test of Controls through five audit assertions is important to ensure the reliability of internal control. However, studies on how auditors interpret and perform tests of controls on accounts receivable are still limited. This study aims to uncover auditors’ understanding in assessing the reliability of internal control over accounts receivable through five audit assertions using Paul Ricoeur’s hermeneutic approach. The method used is qualitative interpretive with analysis at the semantic, reflective, and existential stages. The results show that testing of controls is not only technical, but also interpretative. Auditors consider context, risk, and professional judgment in assessing the effectiveness of controls, resulting in differences in interpretation among auditors.
Co-Authors Muhammad Nur A. Birton