Penerapan Teknik Vouching dalam Prosedur Alternative Confirmation atas Audit Utang Usaha PT SFM oleh KAP NASD

Abstract

This research discusses the implementation of the vouching technique in the alternative confirmation procedure for PT SFM's business debt by KAP NASD. The main objective is to assess the application of the vouching technique in the alternative confirmation procedure for auditing PT SFM's business debt. The research method used is descriptive analysis through observations obtained during fieldwork and comparisons with relevant theories. The alternative confirmation procedure is used because there are several vendors who did not respond after the confirmation letters were sent. In this procedure, the vouching technique is used to confirm the accuracy and validity of the unconfirmed business debt. The analysis results show that the application of the vouching technique in this procedure provides a significant contribution in ensuring the accuracy and validity of PT SFM's business debt. The vouching results indicate that there is good control in document numbering due to the consistency observed in the numbering. There are no discrepancies between the supporting documents and the client's records, and the tested assertions have been achieved. This research is expected to provide benefits in understanding the audit process and applying the vouching technique in testing alternative confirmation procedures.

Key Words: alternative procedure confirmation, accounts payable confirmation letter, vouching technique, audit procedure, accounts payable