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Evaluasi Prosedur Audit pada Akun Accrued Interest PT ABC Akibat Transaksi Pihak Berelasi (Laporan Magang)

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This internship report discusses the evaluation of audit procedures on PT ABC's accrued interest account due to related party transactions on December 31, 2021. PT ABC is a company engaged in the plantation sector, and has many subsidiaries originating from the same parent company, the JKL Group. To support the production process, PT ABC usually relies on funding through debt borrowed through subsidiaries. This subsidiary, according to applicable auditing standards, is the definition of a related party, which then requires special audit procedures that need to be carried out by the auditor. The audit procedures performed are substantive tests, especially tests of details, to test several assertions such as existence and occurrence, classification, etc. The procedures carried out include the preparation of a lead schedule, distribution of transaction nature, reconciliation, agree balances to consolidated statements of financial position, and making adjusting journal entries for related party transaction accounts. The assertions used in the substantive tests are in accordance with SA 315 and are all achieved based on the results of tests by the auditor. Evaluation of audit procedures is carried out referring to several applicable standards and theories, such as SA 330, SA 550, and SA 600. The results of the evaluation show that the audit procedures carried out on PT ABC's accrued interest accounts due to related party transactions are in accordance with the standards and theories..Ada Tabel

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Ketersediaan

Call Number	Location	Available
13385	PSB lt.2 - Karya Akhir	1

Penerbit	Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI., 2022
Edisi	-
Subjek	Audit Procedures Related party transactions Accrued Interests
ISBN/ISSN	-
Klasifikasi	-
Deskripsi Fisik	xiii, 44 p. ; diagr. ; 30 cm
Info Detail Spesifik	-
Other Version/Related	Tidak tersedia versi lain
Lampiran Berkas	Tidak Ada Data