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Evaluasi Prosedur Audit KAP CAT atas Akun Kas dan Setara Kas PT NTA (Laporan Magang)

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This internship report aims to evaluate the KAP CAT audit procedures on PT NTA cash and cash equivalents account for the period ending on December 31, 2021, as well as self-reflection during the internship program. PT NTA is one of the largest sales and distribution companies in Indonesia with distribution areas throughout the archipelago consisting of five business units. The audit procedures carried out are substantive tests, especially tests of details to test the existence, completeness, cut-off, valuation, and rights and obligations assertions. The procedures carried out include the preparation of a lead schedule, filling out the cash on hand table, filling out the control confirmations table, implementing bank confirmations, testing bank reconciliations, and implementing cash cut-offs. Assertions to be achieved and used in substantive procedures are in accordance with Auditing Standards (SA) 315 and have been achieved based on the results of the evaluation. Evaluation of the audit procedures carried out refers to the applicable standards and theories, namely SA 330, SA 500, SA 505, and SA 520. The results of the evaluation show that the audit procedures carried out by KAP CAT on cash and cash equivalent accounts at PT NTA have complied with applicable standards and theories. In addition, self-reflection mapping on the internship experience at KAP CAT provides input and evaluation which then becomes the basis for future planning actions for the author..Ada Tabel

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Ketersediaan

Call Number	Location	Available
13398	PSB lt.2 - Karya Akhir	1

Penerbit	Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI., 2022
Edisi	-
Subjek	Audit Procedure Substantive Procedures Cash and cash equivalents
ISBN/ISSN	-
Klasifikasi	-
Deskripsi Fisik	xvii, 91 p. ; diagr. ; 30 cm
Info Detail Spesifik	-
Other Version/Related	Tidak tersedia versi lain
Lampiran Berkas	Tidak Ada Data