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Evaluasi Prosedur Audit atas Akun Penjualan PT XX (Laporan Magang)
This internship report discusses the evaluation of audit procedures performed by KAP CBD on the sales of PT XX for the period ended 31 December 2021. PT XX is a company engaged in the sales of agricultural products. The audit procedure which will be the object of evaluation is test of details in the form of vouching to test the occurrence and accuracy assertion. In this procedure, the writer vouches the sales invoice sample to several supporting documents, such as delivery order, sales invoice, and proof of payment. Based on the evaluation, the audit procedures performed by KAP CBD is not completely in accordance with the relevant Auditing Standards since the sales orders are not included as an attribute in the working paper. Therefore, the occurrence assertion in some transactions which do not have proof of payment cannot be confirmed.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13919 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2023 |
|---|---|
| Edisi | - |
| Subjek | sales Audit Procedures Test Of Details Accuracy Occurrence |
| ISBN/ISSN | - |
| Klasifikasi | NONE |
| Deskripsi Fisik | xiv, 56 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |