Strategi Penilaian Kewajaran Saldo Piutang Usaha oleh KAP DS
DOI:
https://doi.org/10.55606/jurimbik.v6i1.1593Keywords:
audit, accounts receivable, fairness, KAP DS, audit proceduresAbstract
This article examines the strategy for assessing the fairness of accounts receivable balances applied by KAP DS in shipping service companies. The study adopts a descriptive qualitative approach through documentation review and direct observation of audit procedures during internship activities at the Public Accounting Firm. The findings reveal that the fairness assessment is conducted through aging analysis of receivables, external confirmations, inspection of supporting documents, and evaluation of impairment loss allowances. This strategy not only ensures that accounts receivable balances are fairly presented in accordance with PSAK 71 on Expected Credit Loss, but also reflects an audit approach adapted to the distinctive characteristics of the shipping industry, which is highly exposed to receivable risks. Consequently, this study contributes academically by enriching the literature on receivables audit in service-based industries and offers practical implications for auditors and management in enhancing financial reporting accountability and transparency.
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