NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Vol 12, No 11 (2025): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL

AUDIT RISK ANALYSIS IN ADJUSTMENT OF AUDIT PROCESS IN INDONESIA

Franita, Riska (Unknown)

Article Info

Publish Date
10 Dec 2025

Abstract

This research focuses on the results of adjustment audits in Indonesia using secondary data. The greater the audit risk, the greater the adjustments made by the auditor. Auditors must be able to understand the client's business in depth, conduct initial risk assessments, establish materiality, and develop risk-based audit plans. have knowledge in AI, and prepare a competent team

Copyrights © 2025




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Website

Abbrev

nusantara

Publisher

Universitas Muhammadiyah Tapanuli Selatan

Subject

Economics, Econometrics & Finance Education

Description

NUSANTARA : Jurnal Ilmu Pengetahuan Sosial adalah suatu jurnal multidisiplin yang mencakup berbagai pokok persoalan dalam kajian ilmu-ilmu sosial dan humaniora. Secara khusus jurnal menaruh perhatian, namun tidak hanya terbatas, pada pokok-pokok persoalan tentang perkembangan ilmu pengetahuan sosial ...