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Implementasi perencanaan audit berbasis risiko sesuai international

standards on auditing dalam industri broadcasting (Studi kasus: PT
ABC) = Implementation of risk based audit planning appropriate to
international standards on auditing in the broadcasting industry (Case
study: PT ABC) / Clara Stephanie
Deskripsi Lengkap: http://lib.ui.ac.id/abstrakpdfdetail.jsp?id=20403228&lokasi=lokal
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Abstrak

[Skripsi ini berisi tentang implementasi perencanaan audit berbasis risiko sesuai International Standards on
Auditing dalam industri broadcasting (studi kasus: PT ABC). Indonesia sebagai bagian dari G20 dan IFAC,
berkomitmen untuk sepenuhnya mengadopsi ISA pada 1 Januari 2013. Konsekuensi dari adopsi ISA adalah
perubahan mendasar terhadap cara pandang, cara berpikir dan cara bekerja auditor di Indonesia. Perbedaan
utama antara ISA dan standar terdahulu ialah tekanan pada berpikir kritis. Penulis memfokuskan laporannya
pada proses perencanaan audit yang dilakukan oleh auditor di dalam melakukan audit atas industri
penyiaran. Kesimpulan yang didapat adalah tahapan cara audit berbasis risiko dan isu-isu kritis di dalam
akuntansi dan audit sebuah perusahaan penyiaran, seperti isu pendapatan, persediaan dan uang muka. ;This
thesis describes the implementation of risk-based audit planning appropriate to international standards on
auditing in the broadcasting industry (Case study: PT ABC). Indonesia as part of the G20 and IFAC,
committed to fully adopt ISA on January 1, 2013. The consequences of the adoption ISA is a fundamental
change to the way of looking, thinking and how to work the auditor in Indonesia. The main difference
between the previous standard is in the pressure on critical thinking. The author focuses on the audit
planning process undertaken by the auditor in the audit of broadcasting industry. The conclusion was the
process of risk-based audit method and the critical issues in accounting and auditing in a broadcasting
company such as the issue of revenue, inventory and advances.
;This thesis describes the implementation of risk-based audit planning appropriate to international standards
on auditing in the broadcasting industry (Case study: PT ABC). Indonesia as part of the G20 and IFAC,
committed to fully adopt ISA on January 1, 2013. The consequences of the adoption ISA is a fundamental
change to the way of looking, thinking and how to work the auditor in Indonesia. The main difference
between the previous standard is in the pressure on critical thinking. The author focuses on the audit
planning process undertaken by the auditor in the audit of broadcasting industry. The conclusion was the
process of risk-based audit method and the critical issues in accounting and auditing in a broadcasting
company such as the issue of revenue, inventory and advances.
;This thesis describes the implementation of risk-based audit planning appropriate to international standards
on auditing in the broadcasting industry (Case study: PT ABC). Indonesia as part of the G20 and IFAC,
committed to fully adopt ISA on January 1, 2013. The consequences of the adoption ISA is a fundamental
change to the way of looking, thinking and how to work the auditor in Indonesia. The main difference
between the previous standard is in the pressure on critical thinking. The author focuses on the audit
planning process undertaken by the auditor in the audit of broadcasting industry. The conclusion was the
process of risk-based audit method and the critical issues in accounting and auditing in a broadcasting
company such as the issue of revenue, inventory and advances.
;;This thesis describes the implementation of risk-based audit planning appropriate to international standards
on auditing in the broadcasting industry (Case study: PT ABC). Indonesia as part of the G20 and IFAC,
committed to fully adopt ISA on January 1, 2013. The consequences of the adoption ISA is a fundamental
change to the way of looking, thinking and how to work the auditor in Indonesia. The main difference
between the previous standard is in the pressure on critical thinking. The author focuses on the audit
planning process undertaken by the auditor in the audit of broadcasting industry. The conclusion was the
process of risk-based audit method and the critical issues in accounting and auditing in a broadcasting
company such as the issue of revenue, inventory and advances.
;, This thesis describes the implementation of risk-based audit planning appropriate to international
standards on auditing in the broadcasting industry (Case study: PT ABC). Indonesia as part of the G20 and
IFAC, committed to fully adopt ISA on January 1, 2013. The consequences of the adoption ISA is a
fundamental change to the way of looking, thinking and how to work the auditor in Indonesia. The main
difference between the previous standard is in the pressure on critical thinking. The author focuses on the
audit planning process undertaken by the auditor in the audit of broadcasting industry. The conclusion was
the process of risk-based audit method and the critical issues in accounting and auditing in a broadcasting
company such as the issue of revenue, inventory and advances.
]