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Prosedur audit atas kredit, deposito berjangka dan tabungan pada PT BPR Y diajukan oleh Farichatur Rasyidah
The audit team of KAP TAW has conducted the audit process upon PT BPR Y?s financial statement dated 31 December 2006. The audit process included planning, test of control, substantive test of transaction, and completion. In the stage of planning, the audit team did the understanding client?s business process and materiality planning determination. The test of control was conducted by analyzing some components of key internal control in cycles and accounts based on COSO?s Internal Control Integrated Framework. The substantive test for transactions and balances done in every account are making the top schedule, reperformance, document vouching and confirmation. This writing is aimed to illustrate the result of my internship experience in auditing PT BPR Y. I choose the audit procedures in loan, time deposit and saving deposit accounts as a writing theme which incorporated test of control, analytical procedure and test of detail balance to ensure that one or more audit objectives were accomplished. I finally found besides the lack of samplings, I felt I could not obtain reasonable assurance upon balance sheet and income statement accounts since I was lack of technical competence. This condition was worsened by the lack of technical assistant by the senior auditor of PT KAP TAW. After all, I conclude that the audit procedures in PT BPR Y upon PT BPR Y?s financial statement dated 31 December 2006 were in accordance with generally accepted audit standards and generally accepted accounting standards in Indonesia. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 5850 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Fakultas Ekonomi Universitas Indonesia 2007 |
|---|---|
| Edisi | - |
| Subjek | Credit Bank and banking Auditing prosedures Savings account |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | x, 88 p. ; 29 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |