Penerapan Risk-Based Audit Pada kantor Akuntan Publik: Studi Kasus Pada kantor Akuntan Publik Yaniswar dan Rekan - Ilham Royan Hidayat; Sitti Hajerah Hasyim; Masdar Ryketeng (Bata Ilyas Journal of Accounting, 2026)
Penelitian ini bertujuan untuk menganalisis penerapan Risk-Based Audit (RBA) pada Kantor Akuntan Publik Yaniswar dan Rekan. Penelitian menggunakan pendekatan deskriptif kualitatif dengan variabel tunggal, melalui teknik wawancara dan dokumentasi. Analisis data dilakukan dengan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa: (1) Implementasi RBA telah diterapkan dalam setiap tahapan pemeriksaan audit, meliputi proses penilaian risiko, penyusunan rencana audit, pelaksanaan prosedur berdasarkan risiko signifikan, hingga dokumentasi melalui sistem Audit Tools and Linked Archive System (ATLAS) versi Excel. (2) Auditor telah memahami dan menerapkan pendekatan berbasis risiko sesuai dengan standar audit yang berlaku. (3) Penerapan RBA selaras dengan SA 315 dan SA 330 yang menekankan pentingnya pemahaman entitas, penilaian risiko salah saji material, serta tanggapan audit yang disesuaikan dengan tingkat risiko. This study aims to analyze the implementation of Risk-Based Audit (RBA) at Yaniswar and Partners Public Accounting Firm. The research employs a qualitative descriptive approach with a single variable, using interviews and documentation as data collection techniques. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and conclusiondrawing. The findings reveal that: (1) RBA has been consistently applied in every stage of the audit process, includ ing risk assessment, audit planning, execution of procedures based on significant risks, and documentation through the Audit Tools and Linked Archive System (ATLAS) in Excel format. (2) Auditors have comprehensively understood and implemented the risk-base d approach in accordance with auditing standards. (3) The application of RBA aligns with SA 315 and SA 330, which emphasize understanding the entity, assessing the risk of material misstatement, and tailoring audit responses to the level of risk. Kata Kunci: Risk-Based Audit, ATLAS, Kantor Akuntan Publik, SA 315, SA 330.