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Evaluasi Prosedur Audit atas Akun Portofolio Efek Reksa Dana OKE PT MISO (Laporan Magang)

This internship report aims to discuss the evaluation of audit procedures performed by KAP OCI on OKE Mutual Fund securities portofolio account as of December 31, 2021. PT MISO is an asset management company that carries out the function of investment portfolio management. The audit procedure performed is the substantive tests, especially the test of detail, to test the assertions of existence – occurrence, completeness, cutoff, ​​accuracy, valuation, presentation and disclosure, and rights and obligations. These procedures consist of preparing lead schedules, performing external confirmation, testing subsequent fair value measurement, and testing impairment. The assertions used in the substantive test are in accordance with SA 315 which has been achieved as shown by test results. The evaluation of the audit procedures is performed based on the applicable standards and theories, i.e., SA 330, SA 500, SA 505, SA 520, and SA 530. The evaluation shows that the audit procedures performed by KAP OCI on OKE Mutual Fund securities portofolio account are in accordance with applicable standards and theories..Ada Tabel

Ketersediaan

Call NumberLocationAvailable
13543PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI.,
Edisi -
Subjek Mutual fund
Audit Procedure
Securities Portofolio
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xv, 93 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
Lampiran Berkas Tidak Ada Data