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Audit atas cutoff beban akrual pada PT BMP diajukan oleh Adrian Rata Gunarsih

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In general audit, one of cycle need to be done is audit of acquisition and payment cycle. It involves the decisions and processes necessary for obtaining the goods and services, begins with purchase requisition, then processed until payment process for benefit that company has taken Some transactions performed after closing date and need further analysis and assessment from auditor based on available information to answer the question about the treatment and classification for subsequent transactions, has it done correctly or should management put the transaction into this period. The basis to perform subsequent transaction assessment are Out-of-Period Liability Test dan Cutoff Test. Acrrued expense cutoff incurred in Bank Milik Pemerintah (BMP) is involved with obtaining goods and services for operational support, not the inventory. The first step for audit of accrued expense cutoff is determining number of sampling, needing substantive test and auditor?s judgement. Based on result of accrued expense cutoff audit, some of transactions have to be cancelled because those transactions did not meet the requirement to be recognized as expense in related period. For those kind of transactions, auditor performed correction and prepared journal entry to cancel transactions. The management recognized bigger expense than its actual in order to perform balance between budget and its realization, showing with transaction.The balance of budget and realization is important because it?s represent responsibility related to budget..

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Ketersediaan

Call Number	Location	Available
5808	PSB lt.2 - Karya Akhir	1

Penerbit	Depok: Fakultas Ekonomi Universitas Indonesia 2007
Edisi	-
Subjek	Auditing Cutoff procedures
ISBN/ISSN	-
Klasifikasi	-
Deskripsi Fisik	v, 58 p. ; 30 cm
Info Detail Spesifik	-
Other Version/Related	Tidak tersedia versi lain
Lampiran Berkas	Tidak Ada Data