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Evaluasi Prosedur Audit atas Akun Kas dan Uang Muka pada Dinas XX Provinsi YY sebagai Penerima Program Hibah ZZ (Laporan Magang)
This report evaluates the audit procedures for the Petty Cash account for office operations and Cash in Bank for program implementation which is given in the form of an Advance at the YY Provincial Office XX as the recipient of the ZZ Grant Fund Program. The importance of grant funds audit is to obtain assurance that grant funds are used only for relevant Program Activities in accordance with the terms and conditions of the relevant Grant Agreement. The results of the audit of grant funds affect the country's reputation regarding accountability as a grantee and the sustainability of the grant program. The ZZ Grant Program is a program for distributing grant funds in the form of cash to control disease in Indonesia, which is a form of collaboration between the BMG Organization, as the collector of grant funds, and the Indonesian Ministry of Health as the implementer of the grant program. KAP VAZ conducts audits in a pandemic condition that presents auditors with the challenge of adjusting procedures while maintaining audit quality. As a form of adjustment to the pandemic conditions, there is an alternative procedure treatment for one of the accounts being audited. However, KAP VAZ is capable to obtain sufficient and appropriate audit evidence in order to maintain its audit quality. The evaluation shows that the audit procedures carried out by KAP VAZ are in accordance with the BMG Organizational Annual Audit Guidelines, ISA 800, ISA 330, ISA 500 and theories of experts. This Report also contains self-reflection on abilities and skills, both which have worked well and which still requires development based on experience during the internship. The results of self-reflection then become a reference for developing a follow-up plan in order to improve self-ability and skill..Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13052 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI., 2021 |
|---|---|
| Edisi | - |
| Subjek | Cash Audit Procedures Grant Program Advances |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 91 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |