ANALISIS SISTEM PENGENDALIAN MUTU PADA KANTOR AKUNTAN PUBLIK BHARATA, ARIFIN, MUMAJAD, & SAYUTI
The purpose of this study was to find out the application of quality control systems at the Bharata, Arifin, Mumajad & Sayuti Public Accounting Firm starting from how input, process, output, and outcome. The method used in this study is a qualitative method with an interpretive paradigm and phen...
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2019-01-11.
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| 520 | |a The purpose of this study was to find out the application of quality control systems at the Bharata, Arifin, Mumajad & Sayuti Public Accounting Firm starting from how input, process, output, and outcome. The method used in this study is a qualitative method with an interpretive paradigm and phenomenology approach. Based on the discussions that have been conducted, the researcher found a finding that the element of monitoring was still considered lacking because there were inequalities between the quality control standards made by KAP Bharata, Arifin, Mumajad, & Sayuti with actual practice. KAP Bharata, Arifin, Mumajad, & Sayuti did not carry out peer review or cross-examination between partners. Related to other quality control system elements, KAP Bharata, Arifin, Mumajad, & Sayuti already have and determine each policy and procedure from the elements of KAP leadership responsibility for quality, applicable professional ethics provisions, acceptance and continuity of relationships with clients and engagement certain, human resources, and engagement implementation that are appropriate and compliant with the quality control standards established by the Indonesian Institute of Certified Public Accountants. | ||
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