[
ABSTRAKLaporan magang ini mendeskripsikan proses audit atas akun kas dan utang usaha
pada PT XYZ, sebuah perusahaan pertambangan aggregate. Prosedur audit yang
dilakukan terdiri atas pengujian pengendalian, prosedur substantif dan pengujian
terinci atas saldo. Prosedur audit yang dilakukan oleh auditor didasarkan atas
pedoman audit RSM AAJ yakni RSM Audit Manual. Setelah prosedur audit
dilakukan dan bukti audit dikumpulkan, ditemukan salah saji material sehingga
beberapa penyesuaian diajukan atas akun-akun tersebut. Pada akhirnya, akun kas
dan utang usaha PT XYZ untuk laporan keuangan yang berakhir per 31
Desember 2014 disimpulkan telah disajikan secara wajar dan sesuai standar yang
berlaku di Indonesia.
ABSTRACTThis internship report describes the audit process over cash and accounts payable
of PT XYZ, an aggregate mining company. Audit procedures conducted during
audit process include test of control, substantive procedures and tests of details of
balances. Audit procedures performed are based on RSM AAJ?s audit guidelines,
RSM Audit Manual. Had the procedures performed and audit evidences gathered,
material misstatements are found and adjustments are proposed. In conclusion of
this internship report, cash and accounts payable of PT XYZ?s financial statement
for the year ended December 31, 2014 has been presented fairly and in
accordance with accounting standard in Indonesia.;This internship report describes the audit process over cash and accounts payable
of PT XYZ, an aggregate mining company. Audit procedures conducted during
audit process include test of control, substantive procedures and tests of details of
balances. Audit procedures performed are based on RSM AAJ?s audit guidelines,
RSM Audit Manual. Had the procedures performed and audit evidences gathered,
material misstatements are found and adjustments are proposed. In conclusion of
this internship report, cash and accounts payable of PT XYZ?s financial statement
for the year ended December 31, 2014 has been presented fairly and in
accordance with accounting standard in Indonesia.
, This internship report describes the audit process over cash and accounts payable
of PT XYZ, an aggregate mining company. Audit procedures conducted during
audit process include test of control, substantive procedures and tests of details of
balances. Audit procedures performed are based on RSM AAJ’s audit guidelines,
RSM Audit Manual. Had the procedures performed and audit evidences gathered,
material misstatements are found and adjustments are proposed. In conclusion of
this internship report, cash and accounts payable of PT XYZ’s financial statement
for the year ended December 31, 2014 has been presented fairly and in
accordance with accounting standard in Indonesia.
]
TA-Riska Fitriani.pdf :: Unduh