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Evaluasi Prosedur Audit KAP FA terhadap Akun Piutang Usaha PT MFR (Laporan Magang)
This internship report is prepared to evaluate the audit procedure, especially the substantive procedure, performed by KAP FA on PT MFR’s trade receivables account for the period ended December 31, 2021. PT MFR is an advertising agency company which offers various services in 2 lines of business. The focus of this report is to evaluate the consistency of audit procedures performed by KAP FA to PSAK 71 and PSAK 72, substantive procedures for trade receivables theory by Arens et al (2014), and Audit Standard (SA) such as SA 200, SA 315, SA 320, SA 330, SA 500, SA 505, and SA 520. There were findings in the evaluation : there were immaterial differences or errors in several working papers, i.e. difference in the revaluation test due to differences in the use of exchange rates, in vouching for subsequent receipts due to PPh 23, and in the cut-off test (error in recording periods). In addition, in the AR aging test, the sample selection is considered not representative of the entire population so the evidence collection procedure is considered less effective. The last finding is that there are differences in the assertions tested in the cut-off test, there is no cut-off assertion in KAP FA. However, the procedure still fulfills the cut-off assertion. The overall evaluation results indicate that the audit procedures for the accounts receivable accounts of PT MFR by KAP FA are under the theoretical framework and standards mentioned in paragraph 1 for the audit planning stage, tests of controls, and substantive procedures. However, collecting and evaluating audit evidence is ineffective because there is an unrepresentative sample selection for one of the procedures, i.e., the AR aging test. In addition, the auditor must be more skeptical when evaluating audit evidence since PT MFR audited remotely. .Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13484 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI., 2022 |
|---|---|
| Edisi | - |
| Subjek | Audit Procedure Trade receivables Substantive procedure |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 93 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |