Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Nurshafiyyah, Anindya Radhwa
Unknown Affiliation
Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
EVALUASI PRAKTIK AUDIT ATAS UTANG LANCAR PADA KAP XYZ BERDASARKAN STANDAR AUDIT Apriasti, Inayah; Farius, Gagah Rayi; Fauziah, Azmi Siti; Nurshafiyyah, Anindya Radhwa; Agha, Ridwan Zulpi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 2 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i2.7411

Abstract

This study aims to evaluate the audit practices implemented by Public Accounting Firm (KAP) XYZ in the audit of current liabilities, with a focus on compliance with SA 500, SA 501, and SA 505. Current liabilities accounts have the potential for misstatement, either due to understatement or fictitious debt (overstatement). This study uses a qualitative methodology with interviews with KAP XYZ auditors as primary data to assess the stages of implementation, objectives, mechanisms, and compliance of procedures with audit standards. The results show that the audit practices of current liabilities have met most of the requirements of Auditing Standards. The vouching procedure uses a materiality-based sample (approximately 70%–80% of the total account value) and confirmations are carried out in a controlled manner using the positive confirmation method, which successfully increases the reliability of evidence related to the Existence assertion. The main conclusion is that KAP XYZ's audit practices have demonstrated compliance with SA 500 in practice. However, there is room for improvement in the aspects of the independence of confirmations and the identification of contingent liabilities.  Further research is recommended to conduct comparative studies involving several Public Accounting Firm of different scales to identify variations in audit procedure.
EVALUASI PRAKTIK AUDIT ATAS UTANG LANCAR PADA KAP XYZ BERDASARKAN STANDAR AUDIT Apriasti, Inayah; Farius, Gagah Rayi; Fauziah, Azmi Siti; Nurshafiyyah, Anindya Radhwa; Agha, Ridwan Zulpi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 2 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i2.7411

Abstract

This study aims to evaluate the audit practices implemented by Public Accounting Firm (KAP) XYZ in the audit of current liabilities, with a focus on compliance with SA 500, SA 501, and SA 505. Current liabilities accounts have the potential for misstatement, either due to understatement or fictitious debt (overstatement). This study uses a qualitative methodology with interviews with KAP XYZ auditors as primary data to assess the stages of implementation, objectives, mechanisms, and compliance of procedures with audit standards. The results show that the audit practices of current liabilities have met most of the requirements of Auditing Standards. The vouching procedure uses a materiality-based sample (approximately 70%–80% of the total account value) and confirmations are carried out in a controlled manner using the positive confirmation method, which successfully increases the reliability of evidence related to the Existence assertion. The main conclusion is that KAP XYZ's audit practices have demonstrated compliance with SA 500 in practice. However, there is room for improvement in the aspects of the independence of confirmations and the identification of contingent liabilities.  Further research is recommended to conduct comparative studies involving several Public Accounting Firm of different scales to identify variations in audit procedure.
Co-Authors Apriasti, Inayah Farius, Gagah Rayi Fauziah, Azmi Siti Ridwan Zulpi Agha, Ridwan Zulpi