Pembuatan Program Kerja Audit Piutang Usaha Berbasis Excel pada KAP DK

Abstract

Audit piutang usaha memerlukan pedoman kerja yang terstruktur agar prosedur pemeriksaan dapat dilaksanakan secara runtut dan terdokumentasi. Penelitian ini dilatarbelakangi oleh praktik audit piutang usaha pada Kantor Akuntan Publik DK yang telah berjalan, tetapi belum didukung program kerja audit formal dan terintegrasi. Penelitian ini bertujuan mengidentifikasi praktik audit piutang usaha, menyusun program kerja audit piutang usaha berbasis Excel, serta mengevaluasi penerapannya. Metode yang digunakan adalah deskriptif kualitatif melalui observasi, wawancara, dokumentasi, dan kuesioner. Data dianalisis melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa program kerja audit yang disusun memuat prosedur, asersi, dokumen pendukung, referensi kertas kerja, status pekerjaan, dan kesimpulan audit, sehingga membantu auditor memahami alur pemeriksaan dan menyusun dokumentasi audit secara lebih sistematis.

Accounts receivable audit requires a structured work guideline to ensure that audit procedures are performed systematically and properly documented. This research is motivated by the accounts receivable audit practices at Public Accounting Firm DK, which have been implemented but have not been supported by a formal and integrated audit program. This research aims to identify the existing accounts receivable audit practices, prepare an Excel-based accounts receivable audit work program, and evaluate its implementation. This research uses a descriptive qualitative method through observation, interviews, documentation, and questionnaires. The data are analyzed through data reduction, data display, and conclusion drawing. The results show that the audit work program consists of procedures, assertions, supporting documents, working paper references, work status, and audit conclusions, thereby assisting auditors in understanding the audit flow and preparing audit documentation more systematically.