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Evaluasi Atas Prosedur Audit Kas dan Setara Kas PT KH (Laporan Magang)
This internship report aims to evaluate the appropriateness of the audit procedures performed by the audit team from KAP TLZ on the cash and cash equivalents of PT KH. PT KH itself is a state-owned company engaged in construction, development and toll road service providers. Audit procedures that are performed to obtain the sufficient audit evidence are inspection (vouching) and confirmation, which are will be further performed for tests of controls and substantive testing procedures to test the assertions on PT KH's cash and cash equivalents account, namely completeness, accuracy, cut off, existence/occurrence, rights and obligations, as well as presentation and disclosure. The evaluation of audit procedures performed by the KAP TLZ audit team was performed by comparing with several accumulated audit theories according to several prevailing theories and standards, such as books from Hayes, et al (2014), Arens, et al (2014), Kieso, et al. 2015), and applicable standards such as the Statement of Financial Accounting Standards (PSAK) 2 and the International Standard of Auditing (ISA) 500. Based on the evaluation, there was an error in the classification of cash and cash equivalents, that is, there is a cash account that should be included in the escrow account, but recorded as normal operating cash. For that, an adjustment was made by PT KH. There are also minor errors that can be corrected immediately during the audit process. However, overall, the audit procedures for PT KH's cash and cash equivalents are in accordance with the prevailing theory and standards.Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 12979 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2021 |
|---|---|
| Edisi | - |
| Subjek | Audit Procedure Cash and cash equivalents |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 48 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |