Pelaksanaan Jasa Audit Sebagai Junior Auditor di Kantor Akuntan Publik Suganda Akna Suhri dan Rekan
| Main Author: | Tandi, Jordy |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://kc.umn.ac.id/4145/3/HALAMAN%20AWAL.pdf http://kc.umn.ac.id/4145/6/BAB%20I.pdf http://kc.umn.ac.id/4145/2/BAB%20II.pdf http://kc.umn.ac.id/4145/1/BAB%20III.pdf http://kc.umn.ac.id/4145/5/BAB%20IV.pdf http://kc.umn.ac.id/4145/4/Lampiran.pdf http://kc.umn.ac.id/4145/5/Daftar%20Pustaka.pdf http://kc.umn.ac.id/4145/ |
Daftar Isi:
- The internship was conducted at Suganda Akna Suhri Public Accountant with the place of assignment in audit division. During the internship the task that were done are footing, made list of data request for audit purpose, made summary to notes, prepared a report on the financial position, preparing the Income Statement, Statement of Changes in Equity Prepare, Prepare Cash Flow Statement, Vouching, Make to notes, Doing links between notes to the worksheet, Matching balance between current account with the bank balance shown in the financial statements, Doing reclassification fixed assets, Conduct an audit adjustment, Making Working Paper Examination, Editing and smoothed draft format notes, Drafting notes to the independent auditor's report, Matching numbers that are in the general ledger with the figures are in financial statements, tax reconciliation Counting, Matching accounts receivable and debt businesses in the financial statements with the aging of accounts receivable and accounts payable aging. During the internship, most of the tasks can be executed properly. There are some constraint in PT KA and SP, The process is quite difficult because the data request that prompted the auditor is not obtained, it makes the audit process becomes longer and delayed. To solve that constraints, The audit team visited the company's operational headquarters and meet the account in direct, so that we could extract the data from there directly.