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Evaluasi Prosedur Walkthrough, Uji Pengendalian, dan Uji Rinci atas Akun Aset Tetap pada PT XXX (Laporan Magang)
This internship report aims to evaluate audit procedures in the form of walkthrough procedures, control tests, and detailed tests of PT XXX's fixed asset accounts for the period January 1 – December 31, 2020 and to reflect on the knowledge and experience that has been gained during the internship at KAP ABC. The walkthrough procedure aims to assess the control design and implementation of controls made by PT XXX. The control test procedure in the form of document inspection aims to evaluate the effectiveness of controls at PT XXX and the conformity of its implementation with the applicable SOPs, while the detailed test vouching procedure aims to test the achievement of the existence, completeness, accuracy, classification, and cut-off assertions. Overall, the evaluation results show that the walkthrough procedure has been carried out correctly in accordance with ISA 315, the control test procedure has been carried out correctly according to ISA 330, and the detailed test procedure has been carried out correctly in accordance with PSAK 16 concerning Fixed Assets, the detailed test theory according to Hayes, Wallage, and Gortemaker (2015), and the theory of audit procedures for fixed asset accounts according to Arens et al. (2014). On the other hand, the internship opportunity at KAP ABC for three months provides lessons that mastery of technical knowledge about accounting and auditing is not enough to become a reliable auditor or become a provision before entering the world of work, non-technical skills (soft skills) are also needed. Internships provide knowledge and experience about the advantages and disadvantages one has when working. Its strengths include communicating and interacting, collaborating, and time management related to internship assignments while its weaknesses are the ability to operate Microsoft Excel and English.Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13029 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI., 2021 |
|---|---|
| Edisi | - |
| Subjek | Fixed assets Audit Procedures Tests of Details Walkthrough Tests of Control |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 55 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |