PEROLEHAN BUKTI AUDIT BERDASARKAN KONDISI KEUANGAN TERKAIT STANDAR AUDIT 570

  • Zerly Kartika Rahmawati
  • Sugeng Praptoyo
Keywords: Company 's Financial Condition, Audit Standard 570

Abstract

Audit Standard 570 is the audit evidence of how company maintains its business continuity. While, the research aimed to analyze the implementation of audit standard 570 which was based on financial condition. The research was qualitative. Moreover, the population was 18 textile and garment companies which were listed on Indonesia Stock Exchange. Meanwhile, the data were financial statement of textile and garment companies. Furthermore, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 40 samples of textile and garment companies. Ln addition, the data analysis technique used Almant Z-Score which a revised bankruptcy model. This model was consist of 5 financial ratios. The research result concluded from audit standard 570, its audit evidence which was taken based on company 's financial condition; had 3different financial conditions per year. They were healthy finance, gray area finance, and troubled finance.
Keywords : Company 's Financial Condition, Audit Standard 570

Published
2020-09-15