EVALUASI PROSEDUR PELAKSANAAN AUDIT LAPORAN KEUANGAN PADA KANTOR AKUNTAN PUBLIK SUDIYONO & VERA SAMARINDA

Abstract

The role of the Public Accounting Firm is very important because it is a party that improves the quality of financial information for decision makers. This study aims to determine the level of effectiveness of the audit conducted by the Sudiyono & Vera Samarinda Public Accounting Firm in accordance with SPAP.

The theory underlying this research is auditing theory which provides a system that can obtain and evaluate evidence relating to the effectiveness of the entity's operational activities related to the achievement of certain objectives.

The analysis tool used is a guttman scale where there are only two yes and no answer intervals, with questions in the form of checklists for which the highest score is one and the lowest is zero. The instrument used is the audit work program and to determine the procedure for carrying out the audit which is carried out with an audit program where the specified criteria are if the yes answer is greater than the no answer then it can be declared effective and if the yes answer is smaller than the no answer it can be declared not effective.

The results of research with the stages of financial report audit include: Acceptance of audit engagements, audit planning, testing implementation, audit reporting, and follow-up, it can be seen that all functions are running effectively. The hypothesis is accepted because the procedure for carrying out a financial statement audit at KAP Sudiyono & Vera has been very effective with the stages of a financial report audit.