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"Laporan magang ini disusun untuk mengevaluasi beberapa pengujian bukti audit yang dilakukan KAP AAA terhadap akun penjualan pada PT ZZZ untuk periode laporan keuangan 31 Desember 2021. Prosedur yang dievaluasi mencakup analytical review, pengujian pengendalian, pengujian detail, dan pengujian pisah batas. Kerangka evaluasi yang digunakan mengacu kepada Standar Audit dan beberapa konsep audit menurut para ahli. Hasil evaluasi menunjukkan bahwa konsep dasar dari proses audit laporan keuangan telah sesuai dengan teori menurut Hayes et al (2017) dan Arens et al (2020). Prosedur yang dievaluasi, yaitu analytical review, pengujian pengendalian, pengujian detail, dan pengujian pisah batas telah memenuhi SA 500 demi mendapatkan bukti audit yang cukup dan tepat. Keempat prosedur tersebut juga memenuhi SA 315 untuk mengidentifikasi dan menilai risiko kesalahan penyajian material dan SA 330 sebagai respon terhadap risiko kesalahan penyajian material pada tingkat asersi.

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This internship report was prepared to evaluate several audit evidence tests conducted by KAP AAA on sales accounts at PT ZZZ for the financial reporting period December 31, 2021. The procedures evaluated included analytical review, tests of controls, tests of details, and cutoff tests. The evaluation framework used refers to the Auditing Standards and several audit concepts according to experts. The evaluation results show that the basic concept of the financial statement audit process is in accordance with the theory according to Hayes et al (2017) and Arens et al (2020). The evaluated procedures, namely analytical review, tests of controls, tests of details, and cutoff tests have complied with SA 500 in order to obtain sufficient and appropriate audit evidence. The four procedures also comply with ISA 315 to identify and assess the risks of material misstatement and ISA 330 in response to the risks of material misstatement at the assertion level."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur pengujian substantif yang dilakukan oleh KAP ZZZ terhadap akun kas dan setara kas PT ABC. PT ABC merupakan perusahaan yang bergerak di bidang jasa pertambangan batubara dan mineral. Sebagai anak perusahaan dari AA International, PT ABC menjadi salah satu perusahaan kontraktor pertambangan terbesar di Indonesia. Evaluasi dilakukan dengan berfokus pada kesesuaian prosedur audit atas kas dan setara kas yang dilakukan dengan kerangka evaluasi yaitu Standar Audit (SA), Pernyataan Standar Akuntansi Keuangan (PSAK), dan referensi audit serta pencapaian asersi atas prosedur pengujian substantif. Kegiatan yang terkait untuk melakukan prosedur pengujian substantif meliputi penyusunan lead schedule, melakukan konfirmasi bank, pengujian rekonsiliasi bank, dan penghitungan kembali saldo dalam mata uang asing. Berdasarkan hasil evaluasi, prosedur pengujian substantif telah memenuhi semua asersi dan sesuai dengan standar dan peraturan yang berlaku.

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This internship report aims to evaluate the substantive testing procedures performed by KAP ZZZ towards the cash and cash equivalent accounts of PT ABC. PT ABC is a company that provides coal and mineral mining services. As a part of AA International, PT ABC becomes one of the largest mining contractor companies in Indonesia. The evaluation is carried out by focusing on the compatibility of the audit procedures on cash and cash equivalent which are performed with the evaluation framework, namely Audit Standard (SA), Pernyataan Standar Akuntansi Keuangan (PSAK), and audit references as well as the achievement of assertions on the substantive test procedures. The related activities to perform substantive test procedures include the preparation of a lead schedule, performing bank confirmation, testing of the bank reconciliation, and recalculation of foreign currency. According to the results of the evaluation, the substantive test procedures have achieved all of the assertions and are in accordance with the applicable standards and regulations."

"Skripsi ini bertujuan untuk menganalisis perbedaan persepsi kualitas audit yang dihasilkan KAP Big 4 dan KAP Non Big 4. Persepsi kualitas audit diukur dengan kecenderungan auditor dalam menerbitkan opini going concern, manajemen laba yang dilakukan manajemen, dan ex ante cost of equity capital. Hasil penelitian menunjukkan bahwa terdapat beberapa perbedaan persepsi kualitas audit antara KAP Big 4 dan KAP Non Big 4 yaitu pada manajemen laba yang dilakukan perusahaan dan ex ante cost of equity capital. Tidak terbukti terdapat perbedaan dalam kecenderungan auditor menerbitkan opini going concern.

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This research aims to analyze the difference in the perceived audit quality between Big 4 Audit Firm and Non Big 4 Audit Firm. Perceived audit quality is measured by the tendency of auditors to issue going concern opinion, earnings management made by the company, and the ex ante cost of equity capital.

The results showed that there were differences in the perceived audit quality between Big 4 Audit Firm and Non Big 4 Audit Firm on the earnings management by the company and the ex ante cost of equity capital. There is no difference in the tendency of auditors issued a going concern opinion."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit atas akun utang usaha pada PT ICC oleh KAP CSL untuk periode yang berakhir pada 31 Desember 2021. PT ICC merupakan perusahaan yang bergerak di industri manufaktur, khususnya pada sektor sepatu olahraga. Prosedur audit dilakukan oleh auditor guna mendapat keyakinan dalam pemberian opini atas penyajian laporan keuangan PT ICC. Adapun evaluasi dilakukan kepada prosedur audit substantif yang terdiri atas pembuatan lead schedule, pengujian rinci atas saldo dan transaksi utang usaha, dan search for unrecorded liabilities. Hasil evaluasi menunjukkan bahwa prosedur audit substantif pengujian rinci yang dilakukan oleh KAP CSL atas utang usaha telah sesuai dengan teori dan standar audit yang berlaku. Selain itu, laporan ini juga memuat refleksi diri atas aktivitas magang yang telah dilakukan penulis. Hasil refleksi menunjukkan adanya pelajaran yang bermanfaat bagi penulis dalam mempersiapkan diri menghadapi kehidupan setelah perkuliahan.

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This internship report aims to evaluate audit procedures for PT ICC’s accounts payable held by KAP CSL for the period ending December 31, 2021. PT ICC is a company engaged in the manufacturing industry, particularly in the sports shoes sector. The audit procedure is carried out by the auditor to gain confidence in giving an opinion on the presentation of PT ICC's financial statements. The evaluation is focused on substantive audit procedures, which consist of lead schedule, tests of details of transaction and balances for accounts payable, and searching for unrecorded liabilities. The evaluation results show that the tests of details pprocedures performed by KAP CSL on accounts payable are in accordance with applicable audit theories and standards. In addition, this report also contains the author’s self-reflection on all the internship activities that have been carried out. The results of which has provided the author with valuable lessons, especially in terms of preparing for one’s after-campus life.

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"Laporan magang ini membahas evaluasi atas prosedur pengujian pengendalian yang dilakukan oleh KAP NYC terhadap siklus pendapatan PT DMV, perusahaan pertambangan pasir besi. Berdasarkan analisis menggunakan teori audit dan standar audit yang berlaku, KAP NYC telah memenuhi seluruh rangkaian proses audit mulai dari pemahaman pengendalian dan pengujian pengendalian. Objektif audit terkait transaksi penjualan yang terjadi telah terpenuhi. Akan tetapi, dalam salah satu tahapan KAP NYC tidak menguji risiko dan defisiensi pengendalian. Oleh karena itu, penulis memberi rekomendasi untuk menggunakan matriks risiko pengendalian dalam mendeteksi defisiensi dan menguji risiko yang timbul. Pada akhir laporan, penulis juga menuliskan refleksi diri atas pengalaman yang didapatkan selama periode magang.

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The internship report discusses the evaluation of test of control procedure performed by KAP NYC on revenue cycle of PT DMV, an iron sand mining company. According to the analysis which uses audit theory and audit standards applied, KAP NYC has performed all the audit process from understanding of internal control and test of control. All the transaction-related audit objectives have been fulfilled. However, in one of the steps KAP NYC did not assess the control risk and deficiencies. Therefore, the author gives recommendation to use control risk matrix on detecting deficiencies and assessing risk. At the end of the report the author also writes self-reflection on internship experience during the internship period."

"ABSTRAKThe purpose of this research is to analyze whether the persuasiveness of client preferences and audit experiences have effect toward the auditors judgement in evaluating audit evidences both partially and simultaneously. Survey in this study is applied on 62 auditors who work at public accounting firms in Bandung by using a multiple linier regression analysis. The result indicates that the persuasiveness of client preferences and audit experiences have a significant positive effect to the auditors judgement in evaluating audit evidences both partially and simultaneously. The future research is suggested to examine other variables, such as: task complexity,gender, and conflicting foe with extended research subject. Beside that, the future research is suggested to develop an experimental method so that the respondent behavior differences for each task can appear clearly."