Evaluation of “Matrikulasi” Program in PMA

Auditing
Dr. Syaiful Iqbal, Ak, CA., CPMA.

PERFORMANCE AUDIT OF AUSTRALIAN PUBLIC PRIVATE PARTNERSHIPS:

LEGITIMISING GOVERNMENT POLICIES OR PROVIDING INDEPENDENT OVERSIGHT?
1. The clarity of the title.
Causal
2. The research gaps.
Little is known about the extent or characteristics of PPP audits in Australia.
3. The formulation of research question and objectives.
This paper aims to fill this gap by investigating audit incidence. The paper has three
objectives
4. The theory used to explain research phenomenon.
Identification and Explanation
5. The process or logic of hypothesis derivation.
This research suggests that Australian auditors-general may need to engage more
robustly with the operating stage of PPPs. This conclusion is confirmed by a finding
of the VPAEC (2006) that ‘[t]here has been limited independent external scrutiny of
PPP projects undertaken to date
6. The method has been used to analysis.
Kualitatif, historical documentary
7. The results and conclusions.
This research indicates that the auditors-general whose reports were classified as
substantive were also more likely to question government policy and/or
implementation strategies as well as consider the audited transactions within a
wider public-sector policy context.
PERFORMANCE AUDIT OF AUSTRALIAN PUBLIC PRIVATE PARTNERSHIPS:
LEGITIMISING GOVERNMENT POLICIES OR PROVIDING INDEPENDENT
OVERSIGHT?
LINDA M. ENGLISH

1. The clarity of the title.

Variable dependent : Audit Expectation Gap
Variable independent : Companies And Auditors
Asociation Research
2. The Research Gaps
Moreover, the object of previous studies was the materiality of individual items, and not
the materiality for the financial statements as a whole.
3. The formulation of research question and objectives.
This article reports on an exploratory study of matched auditor and preparer perceptions
of materiality in actual financial statements.

4. The theory used to explain research phenomenon.

Agency theory
5. The process or logic of hypothesis derivation.
The approach of using experiments or surveys to study materiality gaps as part of the
audit expectation gap has several shortcomings. First, previous research may contain a
bias because of the absence of real- world pressures, such as those associated with clients
and liability (Boatsman & Robertson, 1974, p. 346). Power (2003, p. 379) expresses it as
follows: ‘... very little is known about auditing in practical, as opposed to experimental,
settings’. The reason why so little practical research has been done, according to Power
(2003, p. 380), is: ‘There is very little of what is now called “field work” in auditing. The
apparent reason for this is that professional service firms are reluctant to provide research
access to client data and to live audit assignments.’ Second, experiments are typically
based on a specific case description. The nature of the case, and the items for which
materiality is assessed differ widely. In experiments, quite often it was asked if a specific
situation was material or not. The nature of the items differs, with a wide range of
situations, such as concerning write-down of inventory, price of a stock, etc. ‘With such a
wide range of items or events examined, it is difficult to generalize these results because
 the relative importance of each of these items may vary significantly’ (Holstrum &
Messier, 1982, p. 57).
6. The method has been used to analysis.
Eksperimental, Kuantitatif , Survey

7. The results and conclusions.

The main finding is that preparers think of materiality in terms of lower thresholds
compared to their auditor counterparts.