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Evaluasi Prosedur Pengujian Substantif atas Akun Kas dan Setara Kas PT CMH (Laporan Magang)
This internship report aims to evaluate the procedures for substantive testing of cash and cash equivalent accounts at PT CMH for the audit period in 2020. PT CMH is a company engaged in insurance and pension fund management of financial institutions. Evaluation is carried out by looking at the achievement of assertions on the substantive test procedures carried out and the suitability between the procedures carried out by KAP LTM with applicable references and standards, such as PSAK, SA, and audit references put forward by experts. The substantive test procedures carried out are the preparation of a lead schedule, recalculation of balances in foreign currencies, requests for bank confirmation, and testing of bank reconciliations. Based on the results of the analysis, the four substantive test procedures have achieved all of the tested assertions, including existence/occurrence, completeness, cut-off, rights and obligations, accuracy, and presentation and disclosure. The implementation of the procedures carried out is also in accordance with applicable references and standards to obtain sufficient and appropriate audit evidence for cash and cash equivalent accounts.Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 12748 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2021 |
|---|---|
| Edisi | - |
| Subjek | Insurance Company Audit Procedure Cash and cash equivalents Substantive Testing Procedures |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 73 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |