Penerapan Standar Audit Kantor Akuntan Publik Heliantono dan Rekan Cabang Semarang
(Analisis Kritis Berbasis Isa dan Tantangan Implementasinya)
DOI:
https://doi.org/10.58192/profit.v5i3.4941Keywords:
Audit Quality, Audit Technology, Auditor Competence, ISA Implementation, Semarang Public Accounting FirmAbstract
. Audit quality is influenced not only by formal compliance with professional standards but also by auditors’ ability to address implementation challenges in dynamic practice settings. This study critically examines the application of International Standards on Auditing (ISA) 315, 330, and 700 at KAP Heliantono dan Rekan Semarang Branch, focusing on both strong compliance practices and implementation gaps that are often overlooked in previous descriptive studies. Using a qualitative case study approach, data were collected through participant observation, semi-structured interviews, and document analysis over 13 weeks. The study analyzes how time pressure, client complexity, differences in auditor competence, and dependence on the ATLAS digital application affect audit execution quality. The findings show that the KAP has generally implemented systematic compliance in risk assessment, risk response, and audit reporting. However, several challenges remain, including inconsistent documentation of risk materiality thresholds, potential standardization risks from ATLAS that may limit professional judgment, and the occasional use of verbal management representations instead of formal written documentation in lower-risk engagements. The study provides practical implications for KAP governance, auditor training, and regulatory oversight.
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