S PEA 0907481 Table of content
DAFTAR ISI
LEMBAR PENGESAHAN
PERNYATAAN KEASLIAN SKRIPSI
KATA PENGANTAR ........................................... Error! Bookmark not defined.
UCAPAN TERIMA KASIH .................................. Error! Bookmark not defined.
ABSTRAK ............................................................. Error! Bookmark not defined.
DAFTAR ISI ........................................................................................................... 1
DAFTAR TABEL .................................................. Error! Bookmark not defined.
DAFTAR GAMBAR ............................................. Error! Bookmark not defined.
DAFTAR LAMPIRAN .......................................... Error! Bookmark not defined.
BAB I PENDAHULUAN ...................................... Error! Bookmark not defined.
1.1 Latar Belakang Masalah.................................. Error! Bookmark not defined.
1.2 Rumusan Masalah ........................................... Error! Bookmark not defined.
1.3 Tujuan Penelitian ............................................ Error! Bookmark not defined.
1.4 Manfaat Penelitian .......................................... Error! Bookmark not defined.
BAB II KAJIAN PUSTAKA ................................. Error! Bookmark not defined.
2.1 Pengertian Audit ............................................. Error! Bookmark not defined.
2.2 Jenis-Jenis Audit ............................................. Error! Bookmark not defined.
2.3 Standar Auditing ............................................. Error! Bookmark not defined.
2.3.1 Standar Umum............................................ Error! Bookmark not defined.
2.3.2 Standar Pekerjaan Lapangan ...................... Error! Bookmark not defined.
2.3.3 Standar Pelaporan ....................................... Error! Bookmark not defined.
2.4 Tahapan Pelaksanaan Audit Atas Laporan Keuangan .. Error! Bookmark not
defined.
2.5 Perencanaan Audit atas Laporan Keuangan ... Error! Bookmark not defined.
2.5.1 Menerima Klien dan Melakukan Perencanaan Audit Awal ............... Error!
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2.5.2 Memahami Bisnis dan Industri Klien......... Error! Bookmark not defined.
2.5.3 Menilai Risiko Bisnis Klien ....................... Error! Bookmark not defined.
Teguh Prastowo, 2014
Analisis Pelaksanaan Audit Atas Laporan Keuangan Pada KAP
Drs. JOSEPH MUNTHE, M.S., AK
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.5.4 Melaksanakan Prosedur Analitis PendahuluanError!
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2.5.5 Menetapkan Materialitas, dan Menilai Risiko Audit Yang Dapat Diterima
Serta Risiko Inheren ................................... Error! Bookmark not defined.
2.5.6 Memahami Pengendalian Internal dan Menilai Risiko Pengendalian Error!
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2.5.7 Mengumpulkan Informasi Untuk Menilai Risiko Kecurangan .......... Error!
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2.5.8 Mengembangkan Perencanaan Audit dan Program Audit Secara
Keseluruhan ................................................ Error! Bookmark not defined.
2.6 Kerangka Pemikiran ........................................ Error! Bookmark not defined.
BAB III METODE PENELITIAN......................... Error! Bookmark not defined.
3.1 Obyek Penelitian ............................................. Error! Bookmark not defined.
3.2 Metode Penelitian ........................................... Error! Bookmark not defined.
3.2.1 Desain Penelitian ........................................ Error! Bookmark not defined.
3.2.2 Sumber Data dan Teknik Pengumpulan DataError!
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3.2.2.1 Sumber Data ................................... Error! Bookmark not defined.
3.2.2.2 Teknik Pengumpulan Data ............. Error! Bookmark not defined.
3.2.3 Instrumen Penelitian ................................... Error! Bookmark not defined.
3.2.4 Teknik Analisis Data .................................. Error! Bookmark not defined.
3.2.5 Pengujian Kredibilitas Data ....................... Error! Bookmark not defined.
3.2.5.1 Triangulasi ...................................... Error! Bookmark not defined.
3.2.5.2 Menggunakan Bahan Referensi ...... Error! Bookmark not defined.
3.2.6 Pertanyaan Penelitian ................................. Error! Bookmark not defined.
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ..... Error! Bookmark not
defined.
4.1 Hasil Penelitian ............................................... Error! Bookmark not defined.
4.1.1 Gambaran Umum Objek Penelitian ........... Error! Bookmark not defined.
4.1.1.1 Profil Umum KAP Drs. Joseph Munthe, M.S., Ak ................ Error!
Bookmark not defined.
Teguh Prastowo, 2014
Analisis Pelaksanaan Audit Atas Laporan Keuangan Pada KAP
Drs. JOSEPH MUNTHE, M.S., AK
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1.1.2 Jasa-Jasa Yang Ditawarkan oleh KAP Drs. Joseph Munthe, M.S.,
Ak ................................................... Error! Bookmark not defined.
4.1.1.3 Struktur Organisasi KAP Drs. Joseph Munthe, M.S., Ak ...... Error!
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4.1.2 Deskripsi Hasil Penelitian .......................... Error! Bookmark not defined.
4.1.2.1 Perencanaan Audit Atas Laporan Keuangan di KAP Drs. Joseph
Munthe, M.S., Ak ........................... Error! Bookmark not defined.
4.1.2.1.1 Menerima Klien dan Melakukan Perencanaan Audit Awal ... 59
4.1.2.1.2 Memahami Bisnis dan Industri Klien .... Error! Bookmark not
defined.
4.1.2.1.3 Menilai Risiko Bisnis Klien .... Error! Bookmark not defined.
4.1.2.1.4 Melaksanakan Prosedur Analitis Pendahuluan ............... Error!
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4.1.2.1.5 Menetapkan Materialitas dan Menilai Risiko Audit ....... Error!
Bookmark not defined.
4.1.2.1.6 Memahami Pengendalian Internal dan Menilai Risiko
Pengendalian ........................... Error! Bookmark not defined.
4.1.2.1.7 Mengumpulkan Informasi Untuk Menilai Risiko Kecurangan
................................................................................................ 77
4.1.2.1.8 Mengembangkan Perencanaan Audit dan Program Audit
Secara Keseluruhan ................. Error! Bookmark not defined.
4.2 Pembahasan ..................................................... Error! Bookmark not defined.
4.2.1 Pelaksanaan Perencanaan Audit Atas Laporan Keuangan di KAP Drs.
Joseph Munthe, M.S., Ak ........................... Error! Bookmark not defined.
4.2.1.1 Menerima Klien dan Melakukan Perencanaan Audit Awal ... Error!
Bookmark not defined.
4.2.1.2 Memahami Bisnis dan Industri Klien ........... Error! Bookmark not
defined.
4.2.1.3 Menilai Risiko Bisnis Klien ........... Error! Bookmark not defined.
4.2.1.4 Melaksanakan Prosedur Analitis Pendahuluan ... Error! Bookmark
not defined.
Teguh Prastowo, 2014
Analisis Pelaksanaan Audit Atas Laporan Keuangan Pada KAP
Drs. JOSEPH MUNTHE, M.S., AK
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.2.1.5 Menetapkan Materialitas dan Menilai Risiko Audit yang Dapat
Diterima Serta Risiko Inheren ........ Error! Bookmark not defined.
4.2.1.6 Memahami Pengendalian Internal dan Menilai Risiko Pengendalian
........................................................ Error! Bookmark not defined.
4.2.1.7 Mengumpulkan Informasi Untuk Menilai Risiko Kecurangan
........................................................ Error! Bookmark not defined.
4.2.1.8 Mengembangkan Perencanaan Audit dan Program Audit Secara
Keseluruhan .................................... Error! Bookmark not defined.
4.2.2 Pelaksanaan Perencanaan Audit Atas Laporan Keuangan di KAP Drs.
Joseph Munthe, M.S., Ak Mengacu Pada Standar Profesional Akuntan
Publik (SPAP) ......................................................................................... 139
4.2.2.1 Menerima Klien dan Melakukan Perencanaan Audit Awal ... Error!
Bookmark not defined.
4.2.2.2 Memahami Bisnis dan Industri Klien ........... Error! Bookmark not
defined.
4.2.2.3 Menilai Risiko Bisnis Klien ........... Error! Bookmark not defined.
4.2.2.4 Melaksanakan Prosedur Analitis Pendahuluan ... Error! Bookmark
not defined.
4.2.2.5 Menetapkan Materialitas dan Menilai Risiko Audit Yang Dapat
Diterima Serta Risiko Inheren ........ Error! Bookmark not defined.
4.2.2.6 Memahami Pengendalian Internal dan Menilai Risiko Pengendalian
........................................................ Error! Bookmark not defined.
4.2.2.7 Mengumpulkan Informasi Untuk Menilai Risiko Kecurangan
........................................................ Error! Bookmark not defined.
4.2.2.8 Mengembangkan Perencanaan Audit dan Program Audit Secara
Keseluruhan .................................... Error! Bookmark not defined.
BAB V SIMPULAN DAN SARAN ...................... Error! Bookmark not defined.
5.1 Simpulan ......................................................... Error! Bookmark not defined.
5.2 Saran ............................................................... Error! Bookmark not defined.
DAFTAR PUSTAKA
LAMPIRAN
Teguh Prastowo, 2014
Analisis Pelaksanaan Audit Atas Laporan Keuangan Pada KAP
Drs. JOSEPH MUNTHE, M.S., AK
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
LEMBAR PENGESAHAN
PERNYATAAN KEASLIAN SKRIPSI
KATA PENGANTAR ........................................... Error! Bookmark not defined.
UCAPAN TERIMA KASIH .................................. Error! Bookmark not defined.
ABSTRAK ............................................................. Error! Bookmark not defined.
DAFTAR ISI ........................................................................................................... 1
DAFTAR TABEL .................................................. Error! Bookmark not defined.
DAFTAR GAMBAR ............................................. Error! Bookmark not defined.
DAFTAR LAMPIRAN .......................................... Error! Bookmark not defined.
BAB I PENDAHULUAN ...................................... Error! Bookmark not defined.
1.1 Latar Belakang Masalah.................................. Error! Bookmark not defined.
1.2 Rumusan Masalah ........................................... Error! Bookmark not defined.
1.3 Tujuan Penelitian ............................................ Error! Bookmark not defined.
1.4 Manfaat Penelitian .......................................... Error! Bookmark not defined.
BAB II KAJIAN PUSTAKA ................................. Error! Bookmark not defined.
2.1 Pengertian Audit ............................................. Error! Bookmark not defined.
2.2 Jenis-Jenis Audit ............................................. Error! Bookmark not defined.
2.3 Standar Auditing ............................................. Error! Bookmark not defined.
2.3.1 Standar Umum............................................ Error! Bookmark not defined.
2.3.2 Standar Pekerjaan Lapangan ...................... Error! Bookmark not defined.
2.3.3 Standar Pelaporan ....................................... Error! Bookmark not defined.
2.4 Tahapan Pelaksanaan Audit Atas Laporan Keuangan .. Error! Bookmark not
defined.
2.5 Perencanaan Audit atas Laporan Keuangan ... Error! Bookmark not defined.
2.5.1 Menerima Klien dan Melakukan Perencanaan Audit Awal ............... Error!
Bookmark not defined.
2.5.2 Memahami Bisnis dan Industri Klien......... Error! Bookmark not defined.
2.5.3 Menilai Risiko Bisnis Klien ....................... Error! Bookmark not defined.
Teguh Prastowo, 2014
Analisis Pelaksanaan Audit Atas Laporan Keuangan Pada KAP
Drs. JOSEPH MUNTHE, M.S., AK
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.5.4 Melaksanakan Prosedur Analitis PendahuluanError!
defined.
Bookmark
not
2.5.5 Menetapkan Materialitas, dan Menilai Risiko Audit Yang Dapat Diterima
Serta Risiko Inheren ................................... Error! Bookmark not defined.
2.5.6 Memahami Pengendalian Internal dan Menilai Risiko Pengendalian Error!
Bookmark not defined.
2.5.7 Mengumpulkan Informasi Untuk Menilai Risiko Kecurangan .......... Error!
Bookmark not defined.
2.5.8 Mengembangkan Perencanaan Audit dan Program Audit Secara
Keseluruhan ................................................ Error! Bookmark not defined.
2.6 Kerangka Pemikiran ........................................ Error! Bookmark not defined.
BAB III METODE PENELITIAN......................... Error! Bookmark not defined.
3.1 Obyek Penelitian ............................................. Error! Bookmark not defined.
3.2 Metode Penelitian ........................................... Error! Bookmark not defined.
3.2.1 Desain Penelitian ........................................ Error! Bookmark not defined.
3.2.2 Sumber Data dan Teknik Pengumpulan DataError!
defined.
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not
3.2.2.1 Sumber Data ................................... Error! Bookmark not defined.
3.2.2.2 Teknik Pengumpulan Data ............. Error! Bookmark not defined.
3.2.3 Instrumen Penelitian ................................... Error! Bookmark not defined.
3.2.4 Teknik Analisis Data .................................. Error! Bookmark not defined.
3.2.5 Pengujian Kredibilitas Data ....................... Error! Bookmark not defined.
3.2.5.1 Triangulasi ...................................... Error! Bookmark not defined.
3.2.5.2 Menggunakan Bahan Referensi ...... Error! Bookmark not defined.
3.2.6 Pertanyaan Penelitian ................................. Error! Bookmark not defined.
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ..... Error! Bookmark not
defined.
4.1 Hasil Penelitian ............................................... Error! Bookmark not defined.
4.1.1 Gambaran Umum Objek Penelitian ........... Error! Bookmark not defined.
4.1.1.1 Profil Umum KAP Drs. Joseph Munthe, M.S., Ak ................ Error!
Bookmark not defined.
Teguh Prastowo, 2014
Analisis Pelaksanaan Audit Atas Laporan Keuangan Pada KAP
Drs. JOSEPH MUNTHE, M.S., AK
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1.1.2 Jasa-Jasa Yang Ditawarkan oleh KAP Drs. Joseph Munthe, M.S.,
Ak ................................................... Error! Bookmark not defined.
4.1.1.3 Struktur Organisasi KAP Drs. Joseph Munthe, M.S., Ak ...... Error!
Bookmark not defined.
4.1.2 Deskripsi Hasil Penelitian .......................... Error! Bookmark not defined.
4.1.2.1 Perencanaan Audit Atas Laporan Keuangan di KAP Drs. Joseph
Munthe, M.S., Ak ........................... Error! Bookmark not defined.
4.1.2.1.1 Menerima Klien dan Melakukan Perencanaan Audit Awal ... 59
4.1.2.1.2 Memahami Bisnis dan Industri Klien .... Error! Bookmark not
defined.
4.1.2.1.3 Menilai Risiko Bisnis Klien .... Error! Bookmark not defined.
4.1.2.1.4 Melaksanakan Prosedur Analitis Pendahuluan ............... Error!
Bookmark not defined.
4.1.2.1.5 Menetapkan Materialitas dan Menilai Risiko Audit ....... Error!
Bookmark not defined.
4.1.2.1.6 Memahami Pengendalian Internal dan Menilai Risiko
Pengendalian ........................... Error! Bookmark not defined.
4.1.2.1.7 Mengumpulkan Informasi Untuk Menilai Risiko Kecurangan
................................................................................................ 77
4.1.2.1.8 Mengembangkan Perencanaan Audit dan Program Audit
Secara Keseluruhan ................. Error! Bookmark not defined.
4.2 Pembahasan ..................................................... Error! Bookmark not defined.
4.2.1 Pelaksanaan Perencanaan Audit Atas Laporan Keuangan di KAP Drs.
Joseph Munthe, M.S., Ak ........................... Error! Bookmark not defined.
4.2.1.1 Menerima Klien dan Melakukan Perencanaan Audit Awal ... Error!
Bookmark not defined.
4.2.1.2 Memahami Bisnis dan Industri Klien ........... Error! Bookmark not
defined.
4.2.1.3 Menilai Risiko Bisnis Klien ........... Error! Bookmark not defined.
4.2.1.4 Melaksanakan Prosedur Analitis Pendahuluan ... Error! Bookmark
not defined.
Teguh Prastowo, 2014
Analisis Pelaksanaan Audit Atas Laporan Keuangan Pada KAP
Drs. JOSEPH MUNTHE, M.S., AK
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.2.1.5 Menetapkan Materialitas dan Menilai Risiko Audit yang Dapat
Diterima Serta Risiko Inheren ........ Error! Bookmark not defined.
4.2.1.6 Memahami Pengendalian Internal dan Menilai Risiko Pengendalian
........................................................ Error! Bookmark not defined.
4.2.1.7 Mengumpulkan Informasi Untuk Menilai Risiko Kecurangan
........................................................ Error! Bookmark not defined.
4.2.1.8 Mengembangkan Perencanaan Audit dan Program Audit Secara
Keseluruhan .................................... Error! Bookmark not defined.
4.2.2 Pelaksanaan Perencanaan Audit Atas Laporan Keuangan di KAP Drs.
Joseph Munthe, M.S., Ak Mengacu Pada Standar Profesional Akuntan
Publik (SPAP) ......................................................................................... 139
4.2.2.1 Menerima Klien dan Melakukan Perencanaan Audit Awal ... Error!
Bookmark not defined.
4.2.2.2 Memahami Bisnis dan Industri Klien ........... Error! Bookmark not
defined.
4.2.2.3 Menilai Risiko Bisnis Klien ........... Error! Bookmark not defined.
4.2.2.4 Melaksanakan Prosedur Analitis Pendahuluan ... Error! Bookmark
not defined.
4.2.2.5 Menetapkan Materialitas dan Menilai Risiko Audit Yang Dapat
Diterima Serta Risiko Inheren ........ Error! Bookmark not defined.
4.2.2.6 Memahami Pengendalian Internal dan Menilai Risiko Pengendalian
........................................................ Error! Bookmark not defined.
4.2.2.7 Mengumpulkan Informasi Untuk Menilai Risiko Kecurangan
........................................................ Error! Bookmark not defined.
4.2.2.8 Mengembangkan Perencanaan Audit dan Program Audit Secara
Keseluruhan .................................... Error! Bookmark not defined.
BAB V SIMPULAN DAN SARAN ...................... Error! Bookmark not defined.
5.1 Simpulan ......................................................... Error! Bookmark not defined.
5.2 Saran ............................................................... Error! Bookmark not defined.
DAFTAR PUSTAKA
LAMPIRAN
Teguh Prastowo, 2014
Analisis Pelaksanaan Audit Atas Laporan Keuangan Pada KAP
Drs. JOSEPH MUNTHE, M.S., AK
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu