?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Analisis+Kualitatif+Penerapan+Audit+Berbasis+Risiko+Dalam+Pembuatan+Perencanaan+Audit+Pada+Perwakilan+BPKP+Provinsi+Lampung&rft.creator=Irfan+Febriandi%2C+1511031172&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+menggunakan+metode+kualitatif+deskriptif+yang+bertujuan+untuk+mengetahui+bagaimanakah+pendekatan+audit+berbasis+risiko+yang+diterapkan+oleh+Aparat+Pengawasan+Intern+Pemerintah+(APIP)%2C+dalam+hal+ini+Perwakilan+BPKP+Provinsi+Lampung%2C+dalam+membuat+perencanaan+auditnya.+Dari+hasil+wawancara+terhadap+narasumber+yang+terlibat+langsung+dan+studi+kepustakaan+tentang+penerapan+audit+berbasis+risko%2C+Perwakilan+BPKP+Provinsi+Lampung+sudah+menerapkan+pendekatan+berbasis+risiko+dalam+pembuatan+perencanaan+auditnya+sesuai+dengan+teori+pendekatan+audit+berbasis+risiko.+Perwakilan+BPKP+Provinsi+Lampung+selalu+melakukan+identifikasi+risiko+sebelum+membuat+perencanaan+auditnya.+Hal+ini+sudah+menjadi+praktik+yang+berlaku+umum+dan+baku+di+dalam+organisasi+Perwakilan+BPKP+Provinsi+Lampung.+Risiko-risiko+tersebut+didokumentasikan+dengan+baik+oleh+Perwakilan+BPKP+Provinsi+Lampung+untuk+kemudian+dijadikan+dasar+pertimbangan+dalam+mengalokasikan+sumber+daya+dalam+melaksanakan+audit.+Selain+perencanaan+audit+yang+telah+dibuat+berbasis+risiko%2C+Perwakilan+BPKP+Provinsi+Lampung+juga+mempunyai+mekanisme+kendali+mutu+serta+reviu+berjenjang+untuk+memastikan+perencanaan+audit+yang+telah+dibuat+telah+dijalankan+dengan+baik+audit+berjalan+dengan+lebih+efektif+dan+efisien+serta+menghasilkan+laporan+yang+berkualitas.%0D%0A%0D%0A%0D%0AKata+Kunci%3A+Audit%2C+Risiko%2C+Audit+Berbasis+Risiko%2C+Perencanaan+Audit.%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+research+uses+qualitative+descriptive+method+that+aims+to+know+how+the+risk-based+audit+approach+applied+by+the+Government+Internal+Supervisory+Apparatus+(APIP)%2C+in+this+case+the+Representative+of+Financial+and+Development+Supervisory+Board+in+Lampung+Province%2C+in+the+making+of+its+audit+plan.+From+the+results+of+interviews+with+direct+informants+and+literature+studies+on+the+implementation+of+risk-based+audit%2C+the+Representative+of+Financial+and+Development+Supervisory+Board+in+Lampung+Province+has+implemented+a+risk+based+approach+in+the+making+of+its+audit+plan+in+accordance+with+the+theory+of+risk-based+audit+approach.+The+Representative+of+Financial+and+Development+Supervisory+Board+in+Lampung+Province+always+identifies+the+risks+before+making+its+audit+plan.+This+has+become+a+generally+accepted+and+standard+practice+within+the+organization+of+the+Representative+of+Financial+and+Development+Supervisory+Board+in+Lampung+Province.+These+risks+are+well+documented+by+the+Representative+of+Financial+and+Development+Supervisory+Board+in+Lampung+Province+to+then+be+used+as+the+basis+for+consideration+in+allocating+resources+in+conducting+the+audit+plan.+In+addition+to+the+risk-based+audit+planning%2C+the+Representative+of+Financial+and+Development+Supervisory+Board+in+Lampung+Province+also+has+a+quality+control+mechanism+as+well+as+a+tiered+review+to+ensure+that+the+audit+plan+has+been+well+executed+so+that+the+audit+runs+more+effectively+and+efficiently+and+produces+quality+reports.%0D%0A+%0D%0AKeyword+%3A%09Audit%2C+Risk%2C+Risk-Based+Audit%2C+Audit+Plan.%0D%0A%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-09-25&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28767%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28767%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28767%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Irfan+Febriandi%2C+1511031172++(2017)+Analisis+Kualitatif+Penerapan+Audit+Berbasis+Risiko+Dalam+Pembuatan+Perencanaan+Audit+Pada+Perwakilan+BPKP+Provinsi+Lampung.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F28767%2F