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Evaluasi Prosedur Audit KAP XYZ atas Akun Pendapatan PT AAA (Laporan Magang)
This internship report aims to explain evaluation of KAP XYZ's audit procedures on PT AAA's revenue account for the financial statements for the year ended on 31 December 2020. PT AAA is a manufacturing company that produces cutlery and bathroom furniture. The evaluation results refer to the comparison between the practice of the audit procedures performed during the internship with the applicable standards and theories. The audit procedures performed consist of tests of controls and substantive procedures. From the results of the evaluation, the practice of the audit procedures carried out by KAP XYZ is in accordance with the applicable standards and theories. For the test of controls, the auditor of KAP XYZ concluded that PT AAA's internal controls has implemented effectively and also contribute to testing the existence/occurrence and accuracy assertions. And for the substantive procedures, the auditor concluded that the assertions tested in detecting the risks of material misstatement consisting of the presentation and disclosure, completeness, existence/occurrence, accuracy, and cut-off assertions had been achieved. Apart from discussing the evaluation of KAP XYZ?s audit procedures on PT AAA's revenue account, this internship report also discusses self-reflection from the experiences gained during the internship program.Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 12695 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia., 2021 |
|---|---|
| Edisi | - |
| Subjek | Self Revenue Audit Procedures Reflection Subtantive procedures Test of Controls |
| 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 |