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The conclusion on the compliance audit which performed separately from the audit of financial statements

BPK has the mandate to conduct audits over management and accountability of the state finance, with one of the audit types is Special Purpose Audit (PDTT). Based on the results of studies conducted by the Directorate of Research and Development of PDTT (Litbang PDTT) in 2011, PDTT consists of, among others, investigative and compliance audit. Compliance audit intended is a compliance audit performed independently. This study aims to provide information about the conclusions in the compliance audit which performed independently. The methodology used is literature study, audit reports analysis, data and information collection through questionnaires and interviews, as well as focus group discussions with practitioners and academician. Based on the study, it can be inferred that factors affecting the quality of the conclusion is the audit objective, the scope of the examination, criteria, materiality, sample and evidence. This study suggests to use ISSAI 4100 Compliance Audit Guidelines ?For Audits Performed separately from the Audit of Financial Statements as a reference for the conclusion format..

Ketersediaan

Call NumberLocationAvailable
PSB lt.2 - Karya Akhir1
Penerbit Jurnal Tata Kelola & Akuntabilitas Keuangan Negara.,
Edisi -
Subjek Auditing
Public finance
Financial statements
Compliance audit
Conclusion
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik -
Info Detail Spesifik -
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