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Evaluasi Prosedur Audit atas Akun Pendapatan PT JKN (Laporan Magang)
This internship report is aimed to evaluate the audit procedures at the stage of audit fieldwork conducted by KAP FMZ for PT JKN?s revenue account in the financial statement for the year ended on 31 December 2020. PT JKN is a company engaged in the construction industry and has main business activities in the fields of development, industrial, trade, and services. The accounting policy for revenue implemented by PT JKN refers to PSAK 72: Revenue from Contracts with Customers. KAP FMZ has conducted the audit procedures in accordance with International Standards of Auditing (ISA) and has guided by FMZ Audit Manual, starting with planning and understanding the client's business, executing audit procedures, and ending with reporting. The audit procedures applied in the engagement with PT JKN regarding the revenue account are test of controls, substantive analytical procedures, and tests of details. Based on the evaluation that has been conducted, overall, PT JKN's revenue account has been presented fairly in all material respects.Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 12631 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2021 |
|---|---|
| Edisi | - |
| Subjek | Construction Audit Procedures Revenue Account |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 49 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |