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Evaluasi Prosedur Audit Akun Beban Umum dan Administrasi KAP Hijau Untuk Klien PT Biru (Laporan Magang)
This internship report contains an evaluation of KAP Hijau's audit procedures of PT Biru’s general and administrative expense accounts for the financial year ending 31 December 2021. In carrying out audit procedures, KAP Hijau is guided by the ISA. The evaluation is carried out by comparing the substantive audit procedures carried out by the Green KAP with the audit standards that have been set by the Green KAP. The results of the evaluation show that the audit procedures carried out by KAP Hijau for general and administrative account expenses of PT Biru have not fully complied with the established standards, such as not linking test of control results with substantive audit procedures, not conducting test of control for promotional expense, and miscommunication in vouching procedures for office supplies expense. KAP Hijau should link the test of control results with substantive audit procedures, conduct a test of control on promotion expenses, and improve communication for each audit team so that miscommunication does not occur again in the audit procedure for vouching for office supplies expenses..Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13492 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI., 2022 |
|---|---|
| Edisi | - |
| Subjek | Substantive audit procedures General and Administrative Expense |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xi, 43 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |