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Evaluasi Prosedur Audit KAP ABN atas Risiko Kecurangan akibat Pengabaian Pengendalian oleh Manajemen di PT SRM (Laporan Magang)
The focus of this internship report is to evaluate the audit process on fraud risk due to management override of controls as part of general financial statement audit on PT SRM for period ended in 31 December 2020. The scope of the Company’s activity is to manufacture machinery for mining, quarrying and construction. The auditor has conducted the audit process based on Audit Standards set by Indonesian Institute of Public Accountants. Evaluation of the audit procedures is limited to the test of details of balances through tests on journal entries. The procedure is performed using Microsoft Excel 64-bit with programmed macros to support the identification and filtering of journal entries that meet certain risk criteria. Based on the evaluation of audit procedure on risk related to management override of controls in PT SRM conducted by KAP ABN, it can be concluded that the audit procedure is in accordance with audit theory and standards..Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13006 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI., 2021 |
|---|---|
| Edisi | - |
| Subjek | Auditing standards Audit Procedure Risk of Fraud Test of Details of Balances |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 62 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |