Implementasi Audit Planning Berdasarkan Standar Profesional Akuntan Publik Pada Kantor Akuntan Publik Abdul Ghonie Dan Rekan

Auditing is an examination conducted by independent party on the financial statements. Prior to implementation of audit process, auditor must prepare plan according SPAP standard. Audit planning a stage process that aims ensure success in quality, economical, efficient and effective manner. The purpose this study was determine applied KAP Abdul Ghonie Partners SPAP. author's data obtained form Financial Statements used Planning at Partners, such as: risk assessment, understanding entity's business law, determination scope, preparation plan. After collected, comparative analysis carried out results are accordance with SPAP, but do not comply international standard standards have been approved IAPI PP2PK, so it hoped can use application uniform model for public accounting firms Indonesia.