AUDIT RISK ANALYSIS IN ADJUSTMENT OF AUDIT PROCESS IN INDONESIA
(1) * Riska Franita Mail (Universitas Pembangunan Panca Budi, Indonesia)
*corresponding author

Abstract


This research focuses on the results of adjustment audits in Indonesia using secondary data. The greater the audit risk, the greater the adjustments made by the auditor. Auditors must be able to understand the client's business in depth, conduct initial risk assessments, establish materiality, and develop risk-based audit plans. have knowledge in AI, and prepare a competent team

Keywords


audit risk analysis, in indonesian

   

DOI

https://doi.org/10.31604/jips.v12i11.2025.4532-4536 		      

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10.31604/jips.v12i11.2025.4532-4536 Abstract views : 0 | PDF views : 0

   

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