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Evaluasi Prosedur Audit Pengujian Rinci atas Akun Pendapatan Ditangguhkan PT BBC (Laporan Magang)
This internship report aims to evaluate audit procedure test of details by KAP MMM on unearned revenue of PT BBC for the period ended in December, 31 2020. PT BBC is a company that focused on office room rental. In this internship report, it is explained about the evaluation of audit practices such as inspection, recalculation, and inquiry carried out by KAP MMM in accordance to SA 500 - Audit Evidence as well as conformity with the accounting policies applied by PT BBC. Based on the audit conducted, PT BBC should refer to Statement of Financial Accounting Standards (PSAK) 73 for income from rental and PSAK 72 for income from providing support services. In the implementation of inspection and inquiry procedures, KAP MMM has been carried out in accordance with SA 500 and in line with the audit objectives. However, the implementation of the recalculation procedure by the KAP MMM audit team has not yet been carried out in line with the audit objective, which is to prove the valuation assertion.Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 12936 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia., 2021 |
|---|---|
| Edisi | - |
| Subjek | Audit Audit Procedure Lease Test Of Details Deferred Revenue |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xv, 55 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |