Analisis Kertas Kerja Pemeriksaan Atas Akun Advance dan Prepayment Berdasarkan SA 230 Pada KAP NZS

Abstract

Dokumentasi audit diperlukan untuk membuktikan bahwa prosedur pemeriksaan telah direncanakan, dilaksanakan, dan disimpulkan sesuai standar audit. Pada akun advance dan prepayment, dokumentasi menjadi penting karena berkaitan dengan bukti pendukung, klasifikasi, penilaian, dan dasar kesimpulan auditor. Penelitian ini bertujuan mendeskripsikan tahapan dokumentasi kertas kerja pemeriksaan pada KAP NZS, mengevaluasi kesesuaiannya dengan SA 230, serta mengembangkan template adequacy of insurance. Penelitian menggunakan metode terapan dengan pendekatan kualitatif melalui wawancara, observasi, dokumentasi, dan kuesioner. Hasil penelitian menunjukkan bahwa KAP NZS telah memiliki audit program, lead schedule, supporting schedule, test of details, dan predictive test, tetapi prosedur adequacy of insurance belum terdokumentasi secara seragam. Template yang dikembangkan memperoleh evaluasi sebesar 99,4% dengan kategori sangat baik. Hasil pengembangan ini menunjukkan bahwa template yang disusun dapat membantu meningkatkan kelengkapan dokumentasi, keterlacakan bukti audit, akuntabilitas, serta efektivitas proses review.

Audit documentation is needed to prove that audit procedures have been planned, performed, and concluded in accordance with auditing standards. For advance and prepayment accounts, documentation is important because it relates to supporting evidence, classification, valuation, and the basis of auditor conclusions. This study aims to describe the audit working paper documentation process at KAP NZS, evaluate its compliance with SA 230, and develop an adequacy of insurance template. This applied research used a qualitative approach through interviews, observation, documentation, and questionnaires. The results show that KAP NZS already has audit programs, lead schedules, supporting schedules, tests of details, and predictive tests, but the adequacy of insurance procedure has not been documented uniformly. The developed template obtained an evaluation score of 99.4%, categorized as very good. The development result indicates that the template can help improve documentation completeness, audit evidence traceability, accountability, and review effectiveness.