PENGARUH PROSEDUR ANALITIS DAN PEMAHAMAN RISIKO AUDIT TERHADAP PENGEMBANGAN PROGRAM AUDIT (Hasil studi pada beberapa KAP di Bandung)
Abstract: The aim of this
research is to investigate the influence of analytical procedures and audit
risk toward the development of audit program and relationship between
analytical procedures and audit risk.
The audit program is the key to successful in auditing pertormance
inaccordance with auditing standards. Method of data analysis used to identity
research objectives are correlation and path analysis. The results show that
have correlation significant between analytical procedures and audit risk and
influence significant analytical procedures and audit risk to audit program.
Penulis: Deddy Supardi
Kode Jurnal: jpakuntansidd080065
