ANALYSIS OF READINESS FOR ISA (INTERNATIONAL STANDARD AUDITING) BASED IN AUDIT PLANNING (CASE STUDY AT LOCAL PUBLIC ACCOUNTANT X IN SURABAYA)

Sunur , Steffi and Pontjoharyo, Wiyono and Harindahyani, Senny (2016) ANALYSIS OF READINESS FOR ISA (INTERNATIONAL STANDARD AUDITING) BASED IN AUDIT PLANNING (CASE STUDY AT LOCAL PUBLIC ACCOUNTANT X IN SURABAYA). In: Proceedings the 13th INSYMA "Market Integration in ASEAN: Sustainable Growth and Cross - Cultural Issues. VNU-HCM PRESS, Ho Chi Minh City, Vietnam. ISBN 978-602-73852-0-7

[img]
Preview
PDF
ANALYSIS OF READINESS FOR ISA _Abstracts_2016.pdf

Download (715Kb) | Preview

Abstract

The study is conducted to provide an analysis for readiness in the audit planning based on Indonesian SPAP (Professional Standard Public Accountant) 2011 (US GAAS version) and SPAP 2013 (ISA version). The urgency of changes for auditing standard SPAP in Indonesia requires the readiness of public accountant firm to adoption of ISA. Therefore, auditor requires to update the capability to perform audit planning as well as to keep competitive the public accountant must facilitate the work of high quality at a reasonable cost. To adopt ISA properly, public accountant firm must prepare to update their ability, to understand better the difference of audit planning before and after adopting ISA and also the analysis of the consequences when public accountant still does not adopt ISA in the audit assignment. In this study, researcher took the study case at Local Public Accountant X in Surabaya, Indonesia, for the audit period ended on December 31, 2013. This research is an applied research with an approach of the qualitative case study, using participant observation and interview with the audit team of Local Public Accountant X, trying to understand whether the public accountant is ready or not in adopting ISA-based audit planning. The study results the considerable efforts should be accomplished for ISA adoption readiness

Item Type: Book Section
Uncontrolled Keywords: audit, audit planning, risk based audit, international standard auditing
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Eko Setiawan 194014
Date Deposited: 17 Apr 2017 07:14
Last Modified: 17 Apr 2017 07:14
URI: http://repository.ubaya.ac.id/id/eprint/29584

Actions (login required)

View Item View Item