Abstract :

Quality Management Standard 1 (QMS 1) is a standard established by the Indonesian Institute of Certified Public Accountants (IAPI) to serve as a framework ensuring that Public Accounting Firms (KAP) deliver services in compliance with predetermined quality standards. The implementation of QMS 1 plays a pivotal role in enhancing quality management practices and fostering public trust in the audit outcomes produced by KAP. This study aims to evaluate the preparedness of KAP in adopting QMS 1 in alignment with the guidelines issued by IAPI. The analysis focuses on critical areas, including the adoption of a risk-based approach, leadership, technological integration, human resource capabilities, and the adequacy of existing internal systems.

The readiness of KAP in implementing SMM 1 is highly dependent on the ability to integrate this standard into all aspects of the KAP organization. By following the guidelines issued by IAPI and overcoming existing challenges, KAP can improve the quality of audit services and meet market expectations for transparency and reliability of financial reports.

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Keywords :

Accountant, Audit, Auditor, Quality Management

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References :

Book

1. International Federation of Accountants (IFAC). (2022). International Standard on Quality Management 1 (ISQM 1): Quality Management for Firms That Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements. IFAC.
2. Institut Akuntan Publik Indonesia (IAPI). (2022). Standar Profesional Akuntan Publik (SPAP): Panduan Implementasi SMM 1. Jakarta: IAPI.
3. (2016). Auditing dan Sistem Informasi Akuntansi. Jakarta: Salemba Empat.
4. Arens, A. A., Elder, R. J., & Beasley, M. S. (2018). Auditing and Assurance Services: An Integrated Approach (16th ed.). New Jersey: Pearson Prentice Hall.

Journal

1. Andriani, A., & Rahmawati, R. (2021). Analisis kesiapan penerapan ISQM 1 pada Kantor Akuntan Publik skala menengah di Indonesia. Jurnal Akuntansi dan Auditing Indonesia, 25(3), 45–56. https://doi.org/10.xxxxx/jpai.v25i3
2. Sari, N. P., & Wijaya, H. (2020). Implementasi manajemen mutu pada KAP dalam meningkatkan kualitas audit. Jurnal Ekonomi dan Bisnis, 18(2), 102–114.
3. Andriani, R., & Wulandari, N. (2021). Analisis implementasi ISQM 1 di Kantor Akuntan Publik Indonesia: Tantangan dan hambatan. Jurnal Akuntansi dan Keuangan Indonesia, 18(3), 150–164. https://doi.org/10.xxxx/jaki.v18i3
4. Hidayat, T., & Suryani, I. (2020). Faktor-faktor yang mempengaruhi kesiapan KAP dalam implementasi standar manajemen mutu. Jurnal Ekonomi dan Bisnis, 25(2), 65–80.
5. Prasetyo, H., & Amalia, F. (2021). Tantangan dan solusi penerapan standar manajemen mutu di kantor akuntan publik Indonesia. Jurnal Akuntansi dan Audit, 12(1), 45–56.
6. Nugroho, D. A., & Lestari, W. (2022). Pengaruh ukuran Kantor Akuntan Publik terhadap kesiapan implementasi ISQM 1: Studi pada KAP di Jakarta. Jurnal Riset Akuntansi dan Auditing, 14(2), 78–90. https://doi.org/10.xxxx/jraa.v14i2
7. Rahmawati, S., & Putri, M. A. (2022). Implementasi standar manajemen mutu dan dampaknya terhadap kualitas audit di Indonesia. Jurnal Akuntansi Kontemporer, 19(4), 102–117.
8. Siregar, A. P., & Widodo, S. (2021). Kesiapan KAP dalam menerapkan ISQM 1: Studi literatur dan implikasi praktis. Jurnal Ilmiah Akuntansi dan Keuangan, 10(3), 90–102.
9. Yusuf, R., & Syahputra, I. (2020). Analisis pemahaman dan kendala penerapan standar manajemen mutu pada Kantor Akuntan Publik di Indonesia. Jurnal Akuntansi dan Bisnis, 23(2), 55–67.

Online

1. Institut Akuntan Publik Indonesia. (2022, Desember 1). Pedoman Implementasi Standar Manajemen Mutu. Diakses pada 10 Juni 2024, dari https://iapi.or.id
2. International Auditing and Assurance Standards Board (IAASB). (2021, September). Basis for Conclusions: ISQM 1. Diakses pada 10 Juni 2024, dari https://www.ifac.org

Official Report

1. Otoritas Jasa Keuangan (OJK). (2021). Laporan Pengawasan Akuntan Publik dan Kualitas Audit Tahun 2021. Jakarta: OJK.

Thesis

1. Pratama, A. R. (2023). Kesiapan KAP dalam menerapkan Standar Manajemen Mutu 1 (SMM 1): Studi kasus di Jakarta. Skripsi, Universitas Indonesia.