The Use of Risk Based Audit Techniques in Government Entities: Indonesia Case
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This study aims to explore the risk-based audit (RBA) approach that have been applied by government external auditor in Indonesia. The research was conducted at the State Audit Board of the Republic of Indonesia Representative of East Java which examined the Local Government Financial Report. Data were collected through interviews with several informants and analyzed supporting documents. Implementation of this audit technique on the audit of local government financial statements has been effective in detecting high-risk areas that affect the fairness of the presentation of accounts in local government financial report. The results also indicate that the inhibiting factors of auditor does not prevent the use of this RBA technique being implemented.
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