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Evaluasi Prosedur Audit Substantif atas akun Pendapatan PT YAM (Laporan Magang)

Maria, Yenni Agnes - ; Dr. Tubagus Muhamad Yusuf Khudri S.E., M.T.I., CA. (Pembimbing/Promotor) - ;

This internship report aims to evaluate the substantive audit procedures by KAP TXT of PT YAM’s revenue for the financial statements for the year ending December 31, 2021. PT YAM is a company that is engaged in the telecommunications industry. The evaluation results refer to the comparison between the practice of the audit procedures performed during the internship with the applicable theory and standards. The audit procedures performed is substantive procedures. From the results of the evaluation, the practice of the audit procedures carried out by KAP TXT is in accordance with the applicable theory and standards. The procedures carried out include Test of Detail of Marketing Program, Test of Detail Billings, and Cut-off Testing. For each substantive procedure performed, there are testing attributes. The testing attribute is applied to obtain sufficient and appropriate audit evidence to support the auditor’s opinion. Sufficient and appropriate audit evidence is obtained through inspection, recalculation, and inquiry. The fulfillment of the attributes testing of substantive procedure also contributes to testing the completeness, occurrence, accuracy, and valuation & allocation assertions. Apart from discussing the evaluation of KAP TXT’s audit substantive procedures on PT YAM’s revenue, this internship report also discusses self-reflection from the experiences gained during the internship program..Ada Tabel

Ketersediaan

Call Number	Location	Available
13331	PSB lt.2 - Karya Akhir	1

Penerbit	Depok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI 2022
Edisi	-
Subjek	Revenue Audit Procedures Test of Detail Cut off Testing
ISBN/ISSN	-
Klasifikasi	-
Deskripsi Fisik	xii, 86 p. ; diagr. ; 30 cm
Info Detail Spesifik	-
Other Version/Related	Tidak tersedia versi lain
Lampiran Berkas	Tidak Ada Data