Image of Evaluasi Prosedur Pengujian Substantif pada Piutang Usaha PT OMS (Laporan Magang)

Text

Evaluasi Prosedur Pengujian Substantif pada Piutang Usaha PT OMS (Laporan Magang)

This internship report aims to explain the audit process of account receivable which was performed by KAP CDE for the financial report for the period ended December 31, 2020. The main focus is on the substantive procedures, namely analytical substantive procedures and test of details, related to account receivable of PT OMS. PT OMS is a company running in the automotive industry which deals with car dealership and car service. The audit procedures performed by KAP CDE are conducted remotely therefore the auditors need to exercise professional skepticism, especially with the current uncertain economic conditions. Based on the audit procedures performed by KAP CDE, substantive procedures are used to test the management assertion of existence, completeness, accuracy, classification, and cut off. Generally, KAP CDE has performed the procedures according to the existing audit standard except for the procedures performed to assess the classification assertion, which is only based on the evaluation of last year’s publication..Ada Tabel

Ketersediaan

Call NumberLocationAvailable
13114PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI.,
Edisi -
Subjek Audit Procedure
Substantive procedure
Account Payable
Test Of Details
Analytical Substantive Procedure
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 43 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
Lampiran Berkas Tidak Ada Data