Penerapan Prosedur Vouching Atas Transaksi Beban dalam Menilai Keandalan Bukti Digital

Abstract

The development of digital technology has shifted audit evidence from physical documents to digital documents submitted electronically. This transition facilitates document collection but creates challenges in assessing evidence reliability, particularly when documents are incomplete, unclear, or derived solely from clients’ internal sources. This study examines the implementation of vouching procedures for expense transactions to assess digital evidence reliability at KAP SSR. A descriptive qualitative method with a case study approach was employed. Data were collected through observations during internship activities, documentation of audit working papers and supporting expense transaction documents, and semi-structured interviews with junior and senior auditors. The findings indicate that vouching involves selecting expense transactions, requesting supporting documents, matching evidence with accounting records, and documenting examination results in audit working papers. Digital evidence reliability is assessed through document sources, information completeness, readability, authorization, consistency with accounting records, and support from external documents. The study concludes that vouching applies to both physical and digital evidence, while maintaining consideration of the sufficiency, appropriateness, and reliability of audit evidence in accordance with SA 500 principles.