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Evaluasi Prosedur Journal Entry Testing Menggunakan Computer Assisted Audit Techniques pada PT Impreza oleh KAP STI
This internship report aims to evaluate the journal entry testing (JE Testing) audit procedures in detecting the fraud risk caused by management override of control by KAP STI. The audit procedure was carried out on the audit of PT Impreza's 2021 financial statements using analytical data audit technology, namely the Athena platform as part of the digital audit. The Athena platform is a form of computer assisted audit techniques (CAATs) to delivers data-driven analysis results in testing the JE Testing criteria to respond to the risks. The JE Testing procedure carried out by KAP STI follows applicable auditing standards such as Auditing Standards (SA) 240 regarding the auditor's responsibilities related to fraud in an audit of financial statements and SA 315 regarding identifying and assessing risks of material misstatement through an understanding of the entity and environment..Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13524 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI 2022 |
|---|---|
| Edisi | - |
| Subjek | Journal Entry Testing Digital Audit |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 57 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |