Evaluasi Pengujian Substantif Atas Akun Kas Dan Setara Kas Pada PT. ABC (Laporan Magang)

Deskripsi

This internship report was made to evaluate the substantive test for cash and cash equivalent of PT. ABC by PA AKL. PT. ABC itself is a company engaged in field of telecommunications media and content providers. Evaluation is carried out by comparing the suitability of substantive test carried out by PA AKL with audit standards and related regulations that apply in Indonesia. The substantive test described in this internship report need audit evidences such as inspection, confirmation, and recalculation. The basis for evaluating the implementation of the substantive test carried out by PA AKL is audit theories and standards, such as theories in book from Hayes (2014) and Gray (2011) and applicable standards such as Standar Akuntansi (SA) 500, Statement of Financial Accounting Standards (PSAK) 2, Regulation of the Minister of Finance of the Republic of Indonesia No. 218/PMK.05/2013. Based on the performed evaluatin, there is conformity with the substantive test carried out by PA AKL with audit standards and related regulations that apply in Indonesia..Ada Tabel