TA DIGITAL
The Implementation of Preliminary Analytical Procedures in the Financial Audit of PT XYZ (Case Study at Public Accounting Firm ABC) = The Implementation of Preliminary Analytical Procedures in the Financial Audit of PT XYZ (Case Study at Public Accounting Firm ABC)
PT XYZ's large transaction volume and complex account structure require independent audits to ensure financial statement reliability. To comply with professional standards, the Public Accounting Firm (KAP) performed preliminary analytical procedures using the Audit Tool and Linked Archive System (ATLAS) during the planning stage. This research evaluates whether the implementation of these digital procedures complies with the professional mandates of Audit Standard 320 (Materiality during the Audit Planning and Execution Stage), Audit Standard 520 (Analytical Procedures), and Audit Standard 315 (Identifying and Assessing the Risks of Material Misstatement). Utilizing a qualitative descriptive approach, this study gathers primary and secondary data through structured interviews, participant observation, and documentation of client working papers. The results of this study indicate that the public accounting firm's responses to the identified financial fluctuations fully comply with professional auditing standards. This compliance is demonstrated through the systematic implementation of risk assessment, materiality determination, and analytical procedures in accordance with SA 315, SA 320, and SA 520.
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Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah