Hasil Pencarian  ::  Simpan CSV :: Kembali

"This white paper is part of a series that promotes knowledge about language technology and its potential. This analysis focused on the 23 official European languages as well as other important national and regional languages in Europe. The results of this analysis suggest that there are many significant research gaps for each language. A more detailed expert analysis and assessment of the current situation will help maximise the impact of additional research and minimize any risks. META-NET consists of 54 research centres from 33 countries that are working with stakeholders from commercial businesses, government agencies, industry, research organisations, software companies, technology providers and European universities. Together, they are creating a common technology vision while developing a strategic research agenda that shows how language technology applications can address any research gaps by 2020."

"Buku ini berisi tentang kebiasaan seorang wanita."

"Het is een stukje rubriek van NRC Handelsblad. De helft van die stukken ging over kwesties die u terecht allang weer vergeten bent."

"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.

---

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 31st, 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."