EVALUASI PENERAPAN STANDAR AUDIT TERKAIT BUKTI (SA 500) PADA DOKUMEN PEMBELIAN DALAM PEMERIKSAAN LAPORAN KEUANGAN DI KANTOR AKUNTAN PUBLIK

Abstract

_{Abstract:This study essentially aims to measure the extent to which SA 500 on audit evidence is actually
implemented in the field, specifically when auditors examine purchasing documents at public accounting
firms. The approach is descriptive and qualitative, not counting numbers, but rather examining the
procedures, sufficiency, and reliability of the evidence collected from purchasing transactions. What was
found was quite thought-provoking. Documents such as invoices, purchase orders, and receipts are indeed
the backbone of audit evidence. But yes, there are problems too. Document completeness is often
incomplete, and the issue of reliability is also unclear, especially when the documents come from within
the entity itself because, well, who wants to be honest with themselves? Furthermore, procedures such as
inspection, confirmation, and analysis are not yet optimal. There is a gap between what should be and
what actually happens. In conclusion, auditors need to be sharper in their professional judgment and
their audit procedures must be strengthened to align with SA 500, ultimately improving overall audit
quality.
Keywords: audit evidence; purchasing documents; public accounting firm; SA 500; auditing standards}