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Evaluasi Prosedur Audit atas Akun Cadangan Kerugian Penurunan Nilai (CKPN) PT PUBG (Laporan Magang)
This internship report aims to evaluate the audit procedures for PT PUBG’s allowance for impairment loss receivables for the year ended December 31, 2020. PT PUBG is a company engaged in coal mining industry with scope of activities covering exploration and exploitation of coal deposits including mining, processing, disposal, and sales. Evaluation is carried out on the test of details procedures. There are two audit procedures evaluated in this report: reperformance aging schedule of account receivables and recalculation of allowance for impairment loss receivables. Evaluation of the test of details aims to test whether the procedures carried out by KAP TBM have tested risk of material misstatement at the level of assertions and are in accordance with SA 540 concerning Auditing Accounting Estimates, Including Fair Value Accounting Estimates, And Related Disclosures. The adoption of PSAK 71 on Financial Instruments, which effective on January 1, 2020, became an important element in the evaluation process as the auditor had to apply different audit procedures from the previous year. Overall, the evaluation results indicate that test of details procedures carried out by KAP TBM are in accordance with SA 540 and have tested the assertions that must be achieved. Thus, the allowance for impairment loss receivables account has been fairly presented. .Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13129 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI., 2021 |
|---|---|
| Edisi | - |
| Subjek | Audit Procedure PSAK 71 Assertions Allowance for Impairment Loss Receivables |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 62 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |