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Review program for very small entity
This final internship report wants to explain the application of the mid-year 2008 review program in PT E as member of client of PriceWaterHouse Indonesia. Generally, the review program begins with assessing of effectiveness of internal control applications, developing of materiality level for the interim financial statements that will be reviewed by writer. These steps include on mobilization and planning. Then the next step is assessing a general accounting policy adopted by PT E for cash and cash equivalent and DSRA, prepayments, and fixed asset, and also classification of very small entity for PT E. In evidence building step, writer will explain the implementation of reviewing procedures through analytical procedures especially for three areas or accounts reviewed by writer such as cash and cash equivalents and DSRA, prepayments, and fixed asset. The purpose of reviewing those three areas or accounts above is writer wants to check whether those three areas or account above is fairly stated and whether PT E?s managements assertion of those three areas or accounts above was met. The output of writer?s review investigation for those three areas or accounts in substantive analytical procedures aren?t found material misstatements, none of material differences between writer?s expectation with calculation by PT E?s management, and the management assertions of those three areas or accounts tested by writer was met. In conclusion, PT E has complied with accounting standard management adopted.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6468 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Financial accounting Fixed assets Internal control Financial statements Accounting policy |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 100 p. , 3 p. : il. ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |