STUDI EMPIRIS MENGENAI PENERAPAN METODE SAMPLING AUDIT DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN METODE SAMPLING AUDIT OLEH AUDITOR BPK





 

SURYA RAHARJA, MSi, Akt

 

STIE STIKUBANK Semarang

ABSTRACT

 

To obtain the adequate evidence, auditor does not have to test all existing

transaction. Along of cost benefit consideration, it is impossible for auditor to test all

transaction evidence. Based on this consideration; then in profession recognized widely

that most evidence obtained using sampling. The limited audit sampling research

motivated the writer to conduct this research. This research is a development from

previous researches by Hall of et al. (2002) and Zarkasyi (1992). Researcher take the

governmental auditor (BPK) as research subjects because sampling problems in

goverment audit differ from the practice make an audit of the private sector (Arkin,

1982). The purpose of this research is portraying how sampling audit practice in BPK

and explore factors affecting the use of sampling method by governmental auditors…

The responses from 122 respondents show 70,5% respondents did not use the

statistical sampling method. In nonstatistics sample selection method, two techniques

which less get the support empirically namely haphazard and block sampling, in the

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