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"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.

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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."

"ABSTRAKSkripsi ini berisi tentang Implementasi Perencanaan Audit Berbasis Risiko dalam Audit atas Laporan Keuangan Industri Properti (Studi Kasus PT ABC). PT ABC merupakan perusahaan yang bergerak dalam industri properti. Aktivitas perusahaan ini ialah mendirikan bangunan/real estate dan menyewakannya serta menjadipengelola atas bangunan yang mereka sewakan. Pendapatan utama Perusahaan didapat dari hasil penyewaan atas properti investasinya. Di dalam perencanaan audit atas laporan keuangan PT ABC terdapat isu mengenai risiko-risiko terkait industri, bisnis, serta laporan keuangan yang akan berpengaruh terhadap proses audit PT ABC.Kesimpulannya adalah perencanaan audit berbasis risiko akan menghasilkan suatu prosedur audit yang lebih terfokus pada akun-akun yang cenderung akan berdampak material terhadap laporan keuangan sehingga proses audit akan lebih efektif.

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ABSTRACTThis thesis contains the implementation of the Risk-Based Audit Planning Audit of Financial Statements of Industrial Property (Case Study PT ABC). PT ABC is a company engaged in the property industry. Activity of this company is to set up the building / real estate and rent it out as well as being the manager of the building thatthey rented. Company's main revenue gained from the lease of property investment.In planning the audit of the financial statements of the ABC there are issues related risks industry, business, and financial reporting that will affect the PT ABC auditingprocess. The conclusion was that the risk-based audit planning will result in a more focused audit procedures on the accounts that tend to have a material impact on the financial statements so that the audit process will be more effective."

"ABSTRAKPenelitian ini bertujuan untuk menganalisis kualitas internal audit Bank Xberdasarkan International Standards for the Professional Practice of InternalAuditing (SPPIA) dan Quality Assurance. Penelitian ini diharapkan dapatmemberikan kontribusi dalam perkembangan peran internal audit sehingga dapatmeningkatkan kualitasnya serta memberikan value added, khususnya bagi internalaudit di suatu perbankan. Penelitian ini dilakukan berdasarkan studi kasus padaBank X. Metode penelitian yang digunakan dalam penelitian ini adalah metodeanalisis deskriptif dengan pendekatan kualitatif, yaitu dengan melakukanpenelitian kepustakaan serta penelitian lapangan. Hasil penelitian inimenunjukkan bahwa kualitas internal audit pada Bank X dapat diukur berdasarkanInternational Standards for the Professional Practice of Internal Auditing(SPPIA) dan review oleh tim Quality Assurance melalui pendekatan Risk BasedInternal Audit, Key Performance Indicators (KPI) dan lima dimensi SPPIA.Penilaian kualitas internal audit Bank X pada pokoknya telah memenuhi standarIIA (substantially complies). Pada divisi internal audit Bank X, perlu dilakukanreview lebih detail secara periodik dalam mengevaluasi kualitas internal audit.Profesionalitas internal audit dapat dipertahankan dan ditingkatkan melaluitraining dan pelatihan khusus bagi internal audit, seperti pada lembaga sertifikasibagi internal audit yang berkualitas

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ABSTRACTThe purpose of this study was to analyse the quality of internal auditors in Bank Xbased on International Standards for the Professional Practice of Internal Auditing(SPPIA) and Quality Assurance. This study want to give a contribution for thedevelopment of internal audit?s role to increase their quality and provide somevalue added in bank. This study was a kind of case study in Bank X. This studyused the descriptive analysis methodology and qualitative method by literaturestudy and research in Bank X. This study shows that internal audit?s quality inBank X can be measured based on International Standards for the ProfessionalPractice of Internal Auditing (SPPIA) and reviewed by Quality Assurance throughRisk Based Internal Audit Approach, Key Performance Indicators (KPI) and fivedimensions of SPPIA. Internal audit?s quality in Bank X was substantiallycomplies based on SPPIA. It is important for internal audit division in Bank X toincrease their review and evaluation about quality of internal audit periodically.Their professionalism can be develop by any special trainings as sertificationinstitute for qualified internal audit."

"Penelitian ini bertujuan untuk menggambarkan bagaimana implementasi SA 701 di tahun pertama penerapannya dan apa saja kendala yang dihadapi auditor dalam implementasi SA 701 di tahun pertama penerapannya. Penelitian dilakukan pada salah satu KAP yang memiliki afiliasi global di Indonesia. Sumber data dalam penelitian ini berupa data primer yang diperoleh dengan metode wawancara semi terstruktur dengan beberapa partisipan di salah satu KAP di Indonesia serta data sekunder dengan memperoleh peraturan dan memo internal yang dikeluarkan oleh KAP tersebut terkait imlementasi SA 701 kepada seluruh karyawannya. Hasil penelitian menunjukkan bahwa KAP ABC telah memiliki persiapan dan pelaksanaan implementasi SA 701 yang memadai. Kendala utama yang dihadapi oleh auditor adalah penyusunan tata bahasa dalam paragraf hal audit utama, penentuan tingkat signifikansi yang sifatnya subjektif, penyesuaian atas ritme kerja auditor dan biaya audit, serta masih ada perbedaan definisi emiten oleh IAPI dan OJK.

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This study aims to analyze how the implementation of AS 701 and describe the obstacles faced by auditors in implementing AS 701 in the first year of its adoption. The research was conducted at one of the Public Accounting Firms in Indonesia that has a global affiliation. This study used semi-structured interview with several participants in the firm and obtained regulations or internal memos issued by the firm regarding the implementation of AS 701 to all employees. The results showed that Public Accounting Firm ABC has had adequate preparation and execution of AS 701 implementation. The main obstacles faced by auditors are the preparation of the wording in the KAM paragraph, the subjective determination of the level of significance, adjustment to the auditor's work pace and audit fee, and there are still differences in the definition of listed company by IAPI and OJK."

"ABSTRAKThe purpose of this thesis is to assess the applicability of the methodology RiskBased Audit ( RBA ) in the Assurance. The method used in this study is field andliterature studies. Results of this study concluded that the application of the RBAmethodology implemented in the assurance by Internal Audit activity hasgenerally been in accordance with best practices. Tujuan tesis ini adalah untuk menilai penerapan metodologi Risk Based Audit(RBA) dalam Kegiatan Assurance. Metode yang digunakan dalam penelitian iniadalah studi lapangan dan studi literatur. Hasil penelitian ini menyimpulkanbahwa penerapan metodologi RBA yang dilaksanakan dalam kegiatan assuranceoleh Internal Audit secara umum telah sesuai dengan praktik terbaik. Namundemikian, Manajemen Risiko masih belum matang sehingga tidak dapatdigunakan sepenuhnya oleh Internal audit, tetapi hal ini sudah diantisipasi olehInternal Audit dengan membuat risk control matrix (RCM) yang diupdate secaraberkala dalam risk register dengan diskusi bersama dengan auditee melalui entrymeeting dengan menggunakan audit memorandum. Dengan dilakukannya auditberbasis risiko pada kegiatan assurance, telah terbukti bahwa pemilihan objekaudit berbasis risiko dapat memberikan nilai tambah kepada perusahaan. Denganmengetahui area audit yang memiliki risiko tinggi, telah memfokuskan InternalAudit dalam melakukan kegiatan assurance pada objek audit yang tepat.

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ABSTRACTHowever, risk management isstill immature and therefore can not be used fully by the Internal audit , but it isalready anticipated by Internal Audit to make risk control matrix (RCM) in aregularly updated risk register with a discussion with the auditee entry throughthe meeting by using audit memorandum. The effect on the risk -based auditassurance activities , it has been proven that the risk -based audit selection ofobjects can provide added value to the company. By knowing the audit area thathas a high risk has focused Internal Audit in conducting audit assurance on theright object ."

"Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession.In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis.International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so."