Text
Prosedur Audit atas Akun Kas dan Setara Kas pada PT Rapot (Laporan Magang)
This internship report aims to discuss the evaluation of audit procedures carried out by KAP RAWR on cash and cash equivalent accounts owned by PT Rapot for the financial statement ended on December 31st 2021. PT Rapot is a company that engaged in construction, procurement of electricity, gas, steam or hot water, and cold air. The evaluation aims to compare the suitability of audit procedures carried out by KAP RAWR with relevant auditing standards or SA, including SA 315 regarding Identifying and Assessing the Risks of Material Misstatement and SA 500 regarding Audit Evidence. Evaluation of the audit procedures discussed is limited to procedures performed during internship period, consists of substantive analytical procedures and tests of details to assess the assertions of completeness, accuracy, cut-off, existence/occurrence, rights and obligations, presentation and disclosure, and valuation. Based on the evaluation, it can be concluded that the audit procedures carried out by KAP RAWR on cash and cash equivalent accounts owned by PT Rapot are in accordance with relevant auditing standards, which is SA 315 and SA 500.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13871 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2022 |
|---|---|
| Edisi | - |
| Subjek | Audit Procedures Cash and cash equivalent Substantive Procedures Audit Evidence Management’s assertion |
| ISBN/ISSN | - |
| Klasifikasi | NONE |
| Deskripsi Fisik | xvi, 60 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |