IMPACT OF IMPLEMENTATION OF EXPECTED CREDIT LOSS (ECL) IN PSAK 71 ON AUDIT WORKING PAPERS (CASE STUDY AT KAP "X" ON CLIENT "X" WORKING PAPER)
Keywords:
PSAK 71, Expected Credit Loss, Audit Working PaperAbstract
This study aims to evaluate the impact of the implementation of expected credit loss (ECL) in PSAK 71 on audit working paper which should be a concern for the auditor to estimate ECL in the client financial statement by creating audit working papers that are suitable to coup the requirement of calculation of ECL on audit working papers for the client. Perform simulations on audit work papers that calculate the percentage of losses on accounts receivable and the macroeconomic impact on accounts receivable so that a regression analysis of these factors can be carried out on the expected credit loss so can be used to generate the expected credit loss value.
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