Analisis Prosedur Audit Akun Pendapatan pada PT XYZ di KAP ABC Berdasarkan Standar Audit

Abstract

This study aims to analyze the audit procedures for the revenue account at PT XYZ—conducted by the public accounting firm KAP ABC—and to evaluate their compliance with the Audit Standards applicable in Indonesia. The revenue account was selected as the research subject because it reflects the company's operational performance and carries a relatively high risk of material misstatement, thereby requiring adequate audit procedures to support the fair presentation of financial statements. This study employs a qualitative approach with a descriptive method, utilizing literature reviews, observations, and interviews with the auditors assigned to the client. Supporting data were obtained from audit documents such as sales invoices and audit working papers, as well as from Audit Standards and PSAK 115 regarding revenue from contracts with customers. The results indicate that the audit procedures for the revenue account were carried out in five stages: requesting data from the client, examining sales details, testing sales transactions, and verifying supporting documents (such as invoices) against financial statements to obtain sufficient and appropriate audit evidence as required by SA 500. The analysis concludes that the audit procedures performed by KAP ABC were in accordance with SA 315, SA 330, and SA 500, and supported the fair recognition of revenue in compliance with PSAK 115.