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Evaluasi Prosedur Audit KAP Asik Atas Akun Kas dan Setara Kas PT IPK (Laporan Magang)
This internship report aims to discuss the evaluation of audit procedures performed by KAP Asik on PT IPK's cash and cash equivalent accounts as of December 31, 2020. PT IPK is a company that engaged in clearing settlement and guarantee for futures contracts and other derivatives, settlement guarantee of commodity physical market transactions, and administration of warehouse receipt systems. The audit procedure performed is the substantive tests, especially the test of detail, to test the assertions of existence ? occurrence, completeness ? cutoff, valuation ? accuracy, and rights and obligations. These procedures consist of preparing lead schedules, performing external confirmation, testing bank reconciliations, bank statements, and certificates of deposit, performing cash on hand reconciliations, and assisting in the evaluation process of ECL PSAK 71 working papers. 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, and SA 520. The evaluation shows that the audit procedures performed by KAP Asik on PT IPK's cash and cash equivalent accounts are in accordance with applicable standards and theories.Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 12685 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2021 |
|---|---|
| Edisi | - |
| Subjek | Audit Procedure Cash and cash equivalents Bank reconciliation Substantive tests |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 93 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |