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Evaluasi Prosedur Pengujian Substantif atas Akun Pendapatan PT. ANE (laporan Magang)
This internship report will discuss and evaluate the substantive testing procedures carried out by KAP ARN on PT ANE?s revenue for the period ended 31 December 2020. PT. ANE is a company that operates in the manufacturing and cigarette trade. This internship report will evaluate the suitability of tested assertion, reaching the objective of assertion testing, and substantive testing procedures carried out by KAP ARN, particularly on revenue account, with applicable auditing standard and audit procedures in audit reference book. KAP ARN performs testing procedures consisting of the preparation of lead schedule, understanding and evaluating the accounting policies, testing details of sales transactions, testing details of sales return transactions, and cut ? off testing on sales transactions. The evaluation results show that the tested assertion, reaching the objective of assertion testing, and substantive testing procedures carried out by KAP ARN, particularly on revenue account, are suitable with the with applicable auditing standard and audit procedures in audit reference book. This internship report also discusses the result of author?s self ? reflection during the internship program at KAP ARN.Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 12905 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2021 |
|---|---|
| Edisi | - |
| Subjek | Revenue Substantive Testing Audit Standards Manufacturing and Cigarette Trade Company |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xviii, 77 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |