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Targeted testing dan non statistical sampling sebagai metode dalam pengujian terinci atas saldo pada PT X
Targeted testing and non statistical sampling as methods of tests of details of balances of PT X
This report is to investigate the tests of details of balances for account payable and operating expenses of PT X which is performed to obtain required assurance that those accounts are fairly stated. The auditor only performed test of details balance for account payable and operating expenses because of company?s internal control consideration and audit efficiency. Auditor use targeted testing and non statistical testing as methods in test of details balance. In targeted testing, untested balance remaining must below planning materiality, otherwise auditor must perform additional test such as non statistical sampling. In conclusion, tests of details of balances have given the assurance for auditor that those accounts are fairly stated.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6479 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Auditing Internal control Non statistical sampling |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 62 p., 13 p. : diagr. ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |