Audit atas piutang usaha pada PT ABC

Deskripsi

This internship report discusses the audit process over trade receivable of PT ABC which consist of account trade receivable for third parties, account period and reversal customer, account unreconcile received. The primary of audit process which performed consist of observation over internal control, preliminary audit process, and test detail of balance. Test detail of balance performed by sending confirmation letter, review difference occur between balance per confirmation replied and balance per book, perform alternative procedure for confirmation unreplied, test of account period and reversal customer, and test account unreconcile received. This internship report suggest that PT ABC need to evaluate SAP system, credit policy, and payment of receivable system. Ada tabel