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Evaluasi Prosedur Audit KAP ABC atas Proses Restrukturisasi Entitas Sepengendali yang Mempengaruhi Modal Saham PT Teratai (Laporan Magang)

This internship report aims to discuss the evaluation of the audit procedures performed by KAP ABC on the restructuring process of entities under common control that affected PT Teratai's share capital for the financial statements ending on December 31, 2021. PT Teratai is an oil and gas company with a focus on production in the upstream industrial sector. The accounting policy for the restructuring process of entities under common control applied by PT Teratai refers to PSAK 38 concerning Business Combinations of Entities Under Common Control. The internship report will evaluate the substantive procedures performed by KAP ABC. KAP ABC performs audit procedures which consist of preparing the lead schedule for equity accounts, confirming the number of shares owned by shareholders, and testing the restructuring activities of entities under common control. The assertions used in substantive tests are in accordance with SA 315 and can be achieved as shown by test results. The evaluation of the audit procedures carried out refers to the applicable standards and theories, i.e., SA 500, SA 505, and SA 520. The evaluation results show that the audit procedures carried out on the restructuring process of entities under common control that affect the share capital of PT Teratai are in accordance with the standards and theory applicable. This internship report also discusses the results of the author's self reflection on some of the experiences that occurred during the internship. The internship activities enhance the writer's knowledge regarding the audit process and improve the writer's skills to work professionally..Ada Tabel

Ketersediaan

Call NumberLocationAvailable
13376PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI.,
Edisi -
Subjek Audit Procedures
Restructuring
Oil And Gas Company
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 88 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
Lampiran Berkas Tidak Ada Data