ANALISIS PROSES AUDIT EKSTERNAL ATAS AKUN UTANG SUATU ENTITAS IMPORTIR KOMPONEN ELEKTRONIK

Abstract

Using external auditor services by business entities aims to make the financial statements presented following the actual financial condition of the entity. In addition, the urgency of using an external auditor is to ensure that there is no impropriety or discrepancy in the financial statements or information directly related to the financial statements themselves. The purpose of the research is to find out how the external auditor carries out the phase of the auditing process on the debt of the importing company that has to managed properly to bring benefits. The method used the qualitative descriptive analysis method through direct observation and interviews with KAP-PCX office staff as an auditor institution of PT. XYZ is an electronic component importer entity. The results showed that the auditing of PT XYZ's debt account carried out by KAP-PCX was performed by the auditing provisions that had been planned. KAP-PCX also maintains an independent attitude even though PT XYZ has been audited by KAP-PCX in previous periods. However, what needs to be considered is the need to replace the use of Microsoft Excel with accounting software such as ATLAS (Audit Tool and Linked Archive System) that can be used in the auditing process to make it easier and more effective.