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Prosedur audit kas dan bank pada PT KDA
Auditing is an action which compares condition and criteria. Basically, the objective of doing an audit is not to provide additional information but an audit is done to assess whether implementation has been done based on what has been established so users of financial statement can rely on information made by other party. In order to accumulate sufficient evident to meet generally accepted audit standards, an auditor must understand client?s internal control structure. The risk of misstatement in the financial statements is reduced if the client has effective control over computer operations and transaction processing. In this report, writer will explain audit procedure taken towards PT KDA for the cash and bank accounts. The activities of PT KDA are plantation development and refining of plantation products. In addition, writer will conduct analysis of company?s internal control based in Internal Control COSO. The analysis will cover control activities analysis which consists of general control and application control. Based on test of control results and writer?s analysis, PT KDA has implemented good and sufficient internal control over receipt and disbursement of cash. Based on substantive test, there?s a finding that the company is likely to redeem time deposits before maturity date. The company is suffered because it only received rate of interest which is smaller than the committed rate of interest in the ordinary contract. Because of this finding, corporate audit internal team propose a recommendation. They recommend PT KDA so make liquidity gap analysis so the company can get better rate of interest because of the reduction of time deposits redemptions before maturity date. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 5980 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia., 2008 |
|---|---|
| Edisi | - |
| Subjek | Banks Internal control Auditing procedures Cash and bank |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xi, 68 p. : diagr., il. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |