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Evaluasi Prosedur Audit KAP BDD atas Akun Pendapatan dan Piutang pada PT B (Laporan Magang)

This internship report discusses and evaluates the audit procedures carried out by KAP BDD on revenue and receivable accounts at PT B for the Financial Statements period ending December 31, 2020. PT B is a service company that provides consulting and computer software management. The focus of this internship report is on evaluating the suitability of audit procedures at the substantive testing stage in the form of substantive analytical procedures and tests of details carried out by KAP BDD with applicable audit theory and standards (PSAK 71, PSAK 72, and Auditing Standards). Furthermore, the substantive testing procedures that have been carried out will be evaluated whether they meet management's assertions at the class level of transactions and balances at the end of the period. Based on the results of the substantive tests carried out, KAP BDD has carried out substantive testing procedures on revenue accounts in accordance with applicable theory and auditing standards. However, the completeness assertion was found not to be fulfilled. On the other hand, substantive testing of accounts receivable accounts has not been fully carried out in accordance with applicable audit and accounting standards because the procedures for evaluating AFDA and cutoff tests for cash receipts are not implemented. In addition, this internship report also discusses the author's self-reflection during the internship program at KAP BDD. The reflection contains a description and analysis of four interesting experiences experienced during the internship.Ada Tabel

Ketersediaan

Call NumberLocationAvailable
12722PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia.,
Edisi -
Subjek Revenue
Accounts receivable
Audit Procedures
PSAK 71
PSAK 72
Service Company
Self Reflectio
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 94 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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