Analysis of Application of Quality Control System to Detect Material Misstatement at KAP Budhananda Munidewi

Candani, I Gusti Agung Ayu Diah Arum and Yasa, Ida Bagus Anom and Suarjana, Anak Agung Gde Mantra (2022) Analysis of Application of Quality Control System to Detect Material Misstatement at KAP Budhananda Munidewi. Repositori Politeknik Negeri Bali.

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Abstract

The phenomenon of audit failure that occurs due to the weak implementation of the quality control system at KAP, will have an impact on reducing skepticism and professional auditors. The existence of SPAP requires auditors to implement a quality control system properly in order to produce audit products in the form of financial statements that are free from material misstatements. This study aims to determine the application of a quality control system to detect material misstatements at KAP Budhananda Munidewi. This research includes descriptive qualitative research with data collection techniques using interviews, observation and documentation techniques. Data mining from informants through interviews was supported by the results of research observations during the implementation of field work practices which showed that the results were in accordance with the audit work papers. The results showed that the quality control system at KAP Budhananda Munidewi was in accordance with SPM 1 of 2013, which in general has been applied by all auditors. The implementation of a quality control system is considered to be able to assist the auditor in detecting material misstatements in the client's financial statements.

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