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UI - Tugas Akhir :: Kembali

Prosedur audit atas siklus pendapatan dan piutang usaha PT MAR = Audit procedures for revenue and receivables in PT MAR / Mario Rinaldi Rachmat

Mario Rinaldi Rachmat; Agung Nugroho Soedibyo, supervisor; Tobing, Robert Porhas, examiner; Nureni Wijayati, examiner ([Publisher not identified] , 2015)

 Abstrak

[ABSTRAK
Laporan magang ini membahas mengenai prosedur audit KAP RIO atas akun
penjualan dan piutang usaha PT MAR, perusahaan manufaktur yang
memproduksi kulit untuk keperluan otomotif dan furniture, untuk periode yang
berakhir pada tanggal 31 Desember 2014. Secara lebih rinci, dibahas mengenai
kebijakan akuntansi, prosedur audit, temuan audit, serta analisis atas siklus
pendapatan dan piutang PT MAR dan proses audit KAP RIO. Berdasarkan hasil
proses audit, ditemukan jika pengakuan pendapatan PT MAR tidak sesuai dengan
PSAK 23, serta terdapat beberapa potensi kecurangan yang ditemukan dari proses
penjualan PT MAR, namun kebijakan akuntansi lainnya atas pendapatan dan
piutang usaha PT MAR telah sesuai dengan PSAK 23, 50, 55, dan 60, serta prosedur audit yang dijalankan tim audit KAP RIO telah sesuai dengan standar ISA yang berlaku.

ABSTRACT
This internship report explains the audit process of KAP RIO on revenue and
receivables cycle in PT MAR, a manufacture company producing leather for
automotive and furniture industry, for the period ended December 31
st
, 2014.
Furthermore, the report discusses the accounting policies, audit procedures, audit
findings and analysis of revenue and receivables cycle of PT MAR. Based on the
result of audit process, the revenue recognition of PT MAR is not in accordance
with PSAK 23. There are also several potential fraud from sales of PT MAR.
However, the other accounting policies on revenue and receivables of PT MAR
have been in accordance with PSAK 23, 50, 55, 60 and also audit procedures from KAP RIO have been in accordance with the applicable ISA standard. , This internship report explains the audit process of KAP RIO on revenue and
receivables cycle in PT MAR, a manufacture company producing leather for
automotive and furniture industry, for the period ended December 31
st
, 2014.
Furthermore, the report discusses the accounting policies, audit procedures, audit
findings and analysis of revenue and receivables cycle of PT MAR. Based on the
result of audit process, the revenue recognition of PT MAR is not in accordance
with PSAK 23. There are also several potential fraud from sales of PT MAR.
However, the other accounting policies on revenue and receivables of PT MAR
have been in accordance with PSAK 23, 50, 55, 60 and also audit procedures from KAP RIO have been in accordance with the applicable ISA standard. ]

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 Metadata

Jenis Koleksi : UI - Tugas Akhir
No. Panggil : TA-Pdf
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Program Studi :
Subjek :
Penerbitan : [Place of publication not identified]: [Publisher not identified], 2015
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xiv, 100 pages : illustration ; 28 cm
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
TA-Pdf 16-17-426008063 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20416256
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