Evaluasi Bukti Audit Sebagai Dasar yang Memadai dalam Pemberian Pendapat Auditor Independen (Studi Kasus pada Kantor Akuntan Publik Joachim Sulistyo & Rekan Cabang Medan)

Abstract

This intention of this research is to find out what factors that the auditor must concern when they evaluating audit evidence and how they gave their opinion based on the evidence that they have gathered and evaluated. The research method that being used by the writer is descriptive method and the data analysis method is done by using qualitative data analysis method with descriptive analysis. Data that being used are primary data which is gathered directly from the source data by interview, and secondary data that gathered by library research. The reseach held in KAP Joachim Sulistyo & Rekan. The research done the writer will show, explain, and descript the factors that considerated by the auditor’s of KAP Joachim Sulistyo & Rekan Cabang Medan in doing evaluation audit evidences that had been gathered and how they gave their opinion based on the evaluation of the audit evidences. And as the result of this study, the writer will take conclution about how the proccess of examination of evaluating audit evidences at KAP Joachim Sulistyo & Rekan and suggestions that can be give to KAP Joachim Sulistyo & Rekan so that the examination of evaluating audit evidences at KAP Joachim Sulistyo & Rekan can be done more effectively.