Image of Prosedur Audit atas Akun Kas dan Setara Kas pada PT Rapot (Laporan Magang)

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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 NumberLocationAvailable
13871PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia.,
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