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?

Describe all issues below based on the both articles:

1. The clarity of the title. (Kejelasan Judul)
Hubungan: Causal

2. The research gaps. (Gap)

However, substantive audits move beyond checking the effectiveness of adherence
to internal control systems or audit-mandated performance frameworks.

3. The formulation of research question and objectives. (Tujuan)

The paper has three objectives. First, it seeks to examine performance audits of
Australian PPPs and determine their scope and focus against an auditing framework
criteria devised from mandated procedures outlined in PPP steering mechanisms.

Second, the paper aims to determine whether Australian PPP audits can be
classified as substantive or as systems-based.

Third, the paper examines whether there is a link between audit classification,
auditors-general and controversy surrounding audit/audited PPP projects
4. The theory used to explain research phenomenon. (Teori)

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. (Metode)
This research is based on a historically-informed documentary study

7. The results and conclusions. (Hasil)

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.

The evidence presented in this paper indicates that since 2000 Australia’s audit
offices have largely failed to provide adequate independent external scrutiny of PPP
projects.

The Audit Expectation Gap between Companies and Their Auditors: An Exploratory
Study

Describe all issues below based on the both articles:

1. The clarity of the title.
Methode: Kuantitatif
Variabel: Dependen: Expectation Gap
Independent: Companies, and Auditor
Hubungan: Asociation
2. The research gaps.
Previous materiality gap research has focused on the user–preparer materiality gap
and not on the preparer–auditor materiality gap, which is also an important aspect
of the audit process.
 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 study investigates the audit expectation gap between companies and their
auditors measured by the materiality for financial statements as a whole

4. The theory used to explain research phenomenon.

Materiality Gap

5. The process or logic of hypothesis derivation.

Previous materiality gap research has focused on the user–preparer materiality gap
and not on the preparer–auditor materiality gap, which is also an important aspect
of the audit process. Outcome will indicate companies’ perceptions on the level of
verification done by the auditor.

6. The method has been used to analysis.

Experimental Research
Survey

7. The results and conclusions.

This result is inconsistent with the general findings reported in literature, and
recommendations are therefore made to pursue this line of research.