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Evaluasi Prosedur Substantif atas Piutang Tenant PT. Fawn (Laporan Magang)

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This internship report contains an evaluation of substantive audit procedures conducted by the KAP Bell audit team on the tenant receivable of PT. Fawn as well as self-reflection on the internship experience at the audit division of KAP Bell. The evaluation is aimed specifically at the substantive analytical procedure and the test of details of account balances performed by the auditor in the audit of financial statements for the period ended 31 December 2020. The approach used was by evaluating the appropriateness of the implementation of these procedures compared with audit theories and applicable standards as well as evaluating whether procedures performed were sufficient to meet the accounts receivable balance-related audit objectives to prove management assertions about account balances. Evaluation result indicates that audit procedures carried out by the KAP Bell audit team are not sufficient to assure existence and valuation and allocation assertions which are considered as key management assertions for tenant receivable account. Hence, it is concluded that in general, these procedures cannot prove whether tenant receivable has been fairly stated. As for self-reflection, the conclusion drawn is that the tendency to overthink is considered as major weakness. On the other hand, strengths that need to be maintained are self-confidence and good communication skills with the audit team and the clients.Ada Tabel

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Ketersediaan

Call Number	Location	Available
12696	PSB lt.2 - Karya Akhir	1

Penerbit	Depok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2021
Edisi	-
Subjek	Accounts receivable Audit Procedures Tenant Receivable Test of Details of Account Balances
ISBN/ISSN	-
Klasifikasi	-
Deskripsi Fisik	xii, 67 p. ; diagr. ; 30 cm
Info Detail Spesifik	-
Other Version/Related	Tidak tersedia versi lain
Lampiran Berkas	Tidak Ada Data