Evaluasi Prosedur Audit KAP CTW atas Akun Pendapatan Perusahaan Utilitas PT S (Laporan Magang)

Deskripsi

This internship report evaluates audit procedures for S Ltd.?s revenue account for full year 2020. Its main business is the distribution of compressed natural gas (CNG) via high pressure pipelines. S Ltd.?s revenues come from industrial-commercial and retail segments. The author analyzes substantive testing procedures for revenue account using International Standards of Auditing and PSAK 72 as the auditing and accounting standards. Substantive testing is carried out by summarizing sale and purchase agreements, lead schedule, and working papers such as test revenue transactions from sale of goods, test sales/accounts receivable cut off, and overall conclusion analytics. The author concludes that substantive testing procedures for PT S's income account are in accordance with the applicable standards.Ada Tabel