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Analisis dan audit atas akun pendapatan pada PT C
In its audit engagement with PT C, KAP PSS conducted audit?including but not limited to revenue account?to provide reasonable basis that there is no material misstatement based on PSAK. In the other side, PT C followed USGAAP?s revenue recognition criteria. Basically, there is no conceptual contradictive between those two standards in revenue recognition matter. However, USGAAP applies stricter revenue recognition criteria than PSAK. Furthermore, the unique PT C?s business process has made the difference in amount recorded as receivable and revenue that has been recognized. It could be seen in unbilled receivable and advance billing account. So that, when I conducted substantive test and test of detail of balance of revenue, I also analyzed two accounts related above. Based on those tests, I found misstatement in unbilled receivable and advance billing that would affect revenue. Those misstatements were caused by human error and system error. I proposed some adjustment in revenue, unbilled receivable, and advance billing so that those accounts are free from material misstatement.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6248 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jakarta: Fakultas Ekonomi Universitas Indonesia 2008 |
|---|---|
| Edisi | - |
| Subjek | Auditing Revenue Revenue recognition Unbilled receivable Advance billing |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | viii, 61 p., 5 p. : diagr. ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |