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Prosedur Standar Audit Internasional

Arya Wirawan(1), Eka Pratiwi Saragih(2), Raisyah Arta Novia(3),


(1) Universitas Islam Negeri Sumatera Utara
(2) Universitas Islam Negeri Sumatera Utara
(3) Universitas Islam Negeri Sumatera Utara
Corresponding Author

Abstract


Prosedur standar audit internasional merupakan panduan yang dirancang untuk memastikan proses audit dilakukan secara konsisten, sistematis, dan sesuai dengan praktik terbaik yang diakui secara global. Standar ini, seperti yang diatur dalam International Standards on Auditing (ISA), melibatkan langkah-langkah mulai dari perencanaan, pelaksanaan, hingga pelaporan audit. Penelitian ini bertujuan untuk menganalisis implementasi prosedur standar audit internasional dalam meningkatkan kualitas audit serta memastikan keandalan laporan keuangan. Pendekatan yang digunakan adalah studi literatur dan analisis komparatif atas penerapan ISA di berbagai negara. Hasilnya menunjukkan bahwa penerapan prosedur ini memberikan kontribusi signifikan terhadap transparansi dan akuntabilitas keuangan, meskipun tantangan seperti perbedaan regulasi, budaya, dan kemampuan auditor tetap menjadi hambatan. Studi ini merekomendasikan upaya harmonisasi regulasi dan peningkatan kapasitas auditor untuk mencapai standar audit yang optimal secara global.


Keywords


Prosedur Standar Audit Internasional, International Standards on Auditing (ISA), Transparansi, Akuntabilitas, Laporan Keuangan

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