Evaluasi Prosedur Audit Substantif atas Aset Kontrak PT ASZ (laporan Magang)

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This internship report aims to evaluate the implementation of substantive audit procedures on Contract Assets carried out by KAP DCH. PT ASZ is a state-owned enterprise engaged in construction consulting services. Substantive audit procedures are carried out in accordance with Auditing Standards (SA) by the Indonesian Institute of Certified Public Accountants (IAPI). The substantive audit procedures carried out during the internship process include: (1) Compiling a Summary of Substantive Procedure Results and Lead Schedule (2) Obtaining and Testing a List of Contract Assets, (3) Obtaining a Description of the Nature of Contract Asset Accounts, (4) Recalculation of Contract Assets, and (5) Detailed Testing of Contract Assets. The relevant assertions in these five procedures are accuracy, classification, occurrence, and completeness. After carrying out the internship process, it was concluded that the five procedures had been carried out in accordance with the applicable Auditing Standards and the relevant assertions had been achieved.Ada Tabel

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Ketersediaan

Call Number	Location	Available
12966	PSB lt.2 - Karya Akhir	1

Informasi Detail

Judul Seri

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No. Panggil

12966

Penerbit

Depok : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia., 2021

Deskripsi Fisik

xiv, 49 p. ; diagr. ; 30 cm

Bahasa

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Audit Procedure
Test Of Details
Recalculation
Contract Assets
Assertion

Info Detail Spesifik

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Pernyataan Tanggungjawab

ka

Versi lain/terkait

Lampiran Berkas

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