Pelaksanaan audit di kantor akuntan publik suganda akna suhri dan rekan
| Main Author: | Viona, Viona |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
|
| Subjects: | |
| Online Access: |
http://kc.umn.ac.id/12266/1/Halaman%20Awal.pdf http://kc.umn.ac.id/12266/2/Bab%20I.pdf http://kc.umn.ac.id/12266/3/Bab%20II.pdf http://kc.umn.ac.id/12266/4/Bab%20III-Lampiran.pdf http://kc.umn.ac.id/12266/ |
Daftar Isi:
- The internship was conducted at Suganda Akna Suhri Public Accountant with the placement as junior auditor. There were some tasks during the internship. First, prepare the recapitulation for deed of incorporation, credit agreement, lease agreement, bank statement, insurance agreement and company taxes. Second, arrange format and prepare template of notes to financial statement. Third, prepare working papers for audit. Fourth, arrange general ledger, physical examination data, data request and bank confirmation letter into a format. Fifth, create trial balance and vertical analysis review. Another tasks were performing pyhsical examination of fixed assets, cash opname, sampling and footing. During the internship, most of the tasks can be executed properly. There were some constraints found when doing tasks, such as there were incomplete data when preparing the recapitulation of company taxes for PT JGP and recapitulation of deed of incorporation for PT IPS and PT ER. Moreover, some data of PT IPS such as deed of incorporation and lease agreement could not be read. Another issue related to PT IPS was there was a difference in general ledger mutation. For PT ETR, some vehicles were not located during physical examination. In order to resolve the problems related to incomplete data and document text, junior auditor informed the problems to senior auditor. For the general ledger issue, junior auditor search the journal code that cause the difference through general ledger mutation. For the physical examination issue, junior auditor create a list of license plate number of vehicles that were not examined and give it to senior auditor for requesting the delivery order and vehicle license document.