IMPLEMENTASI KERTAS KERJA PEMERIKSAAN (KKP) DALAM MENDUKUNG KUALITAS AUDIT LAPORAN KEUANGAN PUSKESMAS PADA KAP BAMBANG, SUTJIPTO NGUMAR DAN REKAN

Abstract

Audit Working Papers (AKP) are a crucial part of the audit process as they document all procedures, audit evidence, and auditor conclusions, which form the basis for developing an audit opinion. This article aims to analyze the implementation of the Audit Working Paper (AKP) review in the audit of Community Health Center financial statements during the Independent Internship Program (Merdeka Belajar Kampus Merdeka) at the Public Accounting Firm of Bambang, Sutjipto Ngumar and Partners. The method used is descriptive qualitative through direct observation during the internship and relevant literature review. The results indicate that the KKP review process plays a crucial role in ensuring the completeness of audit documentation, the accuracy of audit evidence, and the compliance of audit procedures with the Public Accounting Professional Standards (SPAP). In addition to improving audit quality, the KKP review also supports the transparency and accountability of the financial statements of Community Health Centers as public sector entities. The internship experience provides an understanding that the KKP is not only an administrative document but also a key instrument in audit quality control.