Pelaksanaan audit service di kantor akuntan publik susianto arona
| Main Author: | Kelvin, Stefanus |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
|
| Subjects: | |
| Online Access: |
http://kc.umn.ac.id/12263/1/Laporan%20Magang_%20Stefanusk%20%2813130210091%29.pdf http://kc.umn.ac.id/12263/ |
Daftar Isi:
- The internship was conducted at Susianto Arona Public Accountant Firm from July 11th, 2016 until September 9, 2016 with the placement in auditing division as junior auditor. During the internship the task that were done are conducting walkthrough sales, sampling, performing stock opname, performing cash opname, inputing data SP2D, preparing recap account receivable incoice in sales report, adjusting Working Balance Sheet (WBS) and Working Profit and Loss (WPL) with final report, and preparing audit program procedures. During the internship, most of tasks can be executed properly. There are some constraints found such as invoice number from customer in walkthrough sales were incomplete, client were took time to provide document for stock opname, and there are differences in the numbers of working balance sheet and working profit and loss. In order to resolve the above mentioned issues, look at the alternative invoice number from scan document and office server, follow up the client for provide document, and find adjustment journal from adjustment column. Suggestions for Susianto Arona Public Accountant are save final worksheet with structured and contact client first before performing stock opname.