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ABSTRAKLaporan magang ini membahas mengenai proses audit yang dilakukan oleh KAP
TWR terhadap akun pendapatan PT. P&T untuk periode yang berakhir pada
tanggal 31 Desember 2014. Fokus pembahasan terletak pada kebijakan akuntansi
atas pengakuan, pengukuran, penyajian, dan pengungkapan pendapatan pada PT.
P&T, prosedur audit, temuan audit, dan proses audit yang dilakukan oleh KAP
TWR, serta analisisnya. Berdasarkan hasil proses audit, terdapat penyimpangan
terhadap kebijakan akuntansi atas akun pendapatan PT. P&T, tepatnya pada saat
pengakuan pendapatan sehingga memerlukan prosedur khusus dalam pemeriksaan
saldo tersebut. Auditor telah mengusulkan penyesuaian berdasarkan Pernyataan
Standar Akuntansi Keuangan (PSAK) yang berlaku. Prosedur audit yang
dijalankan tim audit KAP TWR telah sesuai dengan teori dan standar yang
berlaku.;
ABSTRACTThe report is aimed to explain audit process conducted by KAP TWR towards the
revenue account of PT. P&T for the period ended December 31st, 2014. The focus
of the report lies on accounting policies for the recognition, measurement,
presentation, and disclosure of the revenue balance, audit findings, audit
procedures performed by KAP TWR, as well as the analysis. Based on the result
of the audit process, there were deviations from the accounting policy for revenue
account of PT. P&T, precisely at the time of revenue recognition and it requires
special procedures in the examination of the balance. The auditor has proposed
adjustment based on Indonesian Financial Accounting Standards (PSAK). The
audit procedures which are applied by the public accountant firm, have complied
with the theory and the standards which prevail.;The report is aimed to explain audit process conducted by KAP TWR towards the
revenue account of PT. P&T for the period ended December 31st, 2014. The focus
of the report lies on accounting policies for the recognition, measurement,
presentation, and disclosure of the revenue balance, audit findings, audit
procedures performed by KAP TWR, as well as the analysis. Based on the result
of the audit process, there were deviations from the accounting policy for revenue
account of PT. P&T, precisely at the time of revenue recognition and it requires
special procedures in the examination of the balance. The auditor has proposed
adjustment based on Indonesian Financial Accounting Standards (PSAK). The
audit procedures which are applied by the public accountant firm, have complied
with the theory and the standards which prevail., The report is aimed to explain audit process conducted by KAP TWR towards the
revenue account of PT. P&T for the period ended December 31st, 2014. The focus
of the report lies on accounting policies for the recognition, measurement,
presentation, and disclosure of the revenue balance, audit findings, audit
procedures performed by KAP TWR, as well as the analysis. Based on the result
of the audit process, there were deviations from the accounting policy for revenue
account of PT. P&T, precisely at the time of revenue recognition and it requires
special procedures in the examination of the balance. The auditor has proposed
adjustment based on Indonesian Financial Accounting Standards (PSAK). The
audit procedures which are applied by the public accountant firm, have complied
with the theory and the standards which prevail.]
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