HUBUNGAN MATERIALITAS DAN RISIKO DALAM PENGUMPULAN BAHAN BUKTI AUDIT PADA AUDIT PEMERIKSAAN LAPORAN KEUANGAN

Abstract

Audit is a systematic process to gather and evaluate evidence objectively about assertions-assertions about economic actions and events to determine the level of concordance between the assertion-assertion with predetermined criteria and submit the results to interested users. In the auditing process requires an understanding of materiality and risk to facilitate the design of audit programs and audit procedures.
The concept of materiality relates to how big the misstatements contained in the assertion can be accepted by the auditor to users of financial reports are not affected by the magnitude of the misstatement. The concept of audit risk associated with the risk of failure of auditors in changing opinion on the financial report actually contains a material misstatement. Determination of the size of materiality and audit risk will greatly influence the magnitude of the sampling of evidence to be examined. When determining the value of materiality and audit risk to be small, the evidence is not sampled as much as when determining the materiality of small value, big risk.
Keywords: Systematic Process, Auditing Process, Financial Reports and The Value of Materiality