Dampak Penerapan Standar Audit Baru Terhadap Kualitas Audit Di Indonesia

Abstract

Abstrak

Dengan penerapan standar audit baru di Indonesia, kualitas audit secara keseluruhan telah meningkat. Diharapkan standar baru ini akan meningkatkan kemandirian auditor, tanggung jawab, dan transparansi proses audit, sehingga meningkatkan kepercayaan publik terhadap laporan keuangan yang diaudit dan memperkuat integritas pasar modal. Meskipun ada kendala dalam pelaksanaan, kerja sama antara regulator, auditor, dan perusahaan sangat penting untuk keberhasilan penerapan standar audit baru dan pemanfaatannya.

Kata kunci: Standar audit, kualitas audit

Abstract

With the implementation of new audit standards in Indonesia, overall audit quality has improved. It is expected that this new standard will increase auditor independence, responsibility, and transparency of the audit process, thereby increasing public confidence in audited financial statements and strengthening the integrity of capital markets. Despite the constraints in implementation, cooperation between regulators, auditors, and the company is critical to the successful implementation of the new audit standard and its utilization.

Keywords: Audit standart, audit quality