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"[Laporan magang ini membahas prosedur audit yang dilakukan KAP ABCterhadap akun penjualan PT BCI. PT BCI merupakan perusahaan manufakturyang melakukan perakitan dan penjualan kompresor, baik untuk lemari pendinginmaupun pendingin udara. Laporan ini berisikan deskripsi atas proses penjualan PTBCI, prosedur audit yang dilakukan KAP ABC dan hasil dari audit yangdilakukan. Selanjutnya, laporan ini membandingkan kebijakan akuntansi danprosedur audit yang diterapkan dengan standar yang berlaku. Kesimpulannya,kebijakan akuntansi PT BCI dan prosedur KAP ABC sudah sesuai dengan standaryang berlaku.;The main aim of this report is to explain the KAP ABC?s audit procedures on thesales of PT BCI. PT BCI is a manufacturing company which assembles and sellscompressors, not only suitable for air cooler but also for refrigerator. This reportcontains description of the process of the sale of PT BCI, KAP ABC?s auditprocedures and the results of audit. Furthermore, this report compares accountingpolicies and audit procedures applied to standards. The conclusion is PT BCI?saccounting policies and KAP ABC?s audit procedures are appropriate withstandards.;The main aim of this report is to explain the KAP ABC?s audit procedures on thesales of PT BCI. PT BCI is a manufacturing company which assembles and sellscompressors, not only suitable for air cooler but also for refrigerator. This reportcontains description of the process of the sale of PT BCI, KAP ABC?s auditprocedures and the results of audit. Furthermore, this report compares accountingpolicies and audit procedures applied to standards. The conclusion is PT BCI?saccounting policies and KAP ABC?s audit procedures are appropriate withstandards., The main aim of this report is to explain the KAP ABC’s audit procedures on thesales of PT BCI. PT BCI is a manufacturing company which assembles and sellscompressors, not only suitable for air cooler but also for refrigerator. This reportcontains description of the process of the sale of PT BCI, KAP ABC’s auditprocedures and the results of audit. Furthermore, this report compares accountingpolicies and audit procedures applied to standards. The conclusion is PT BCI’saccounting policies and KAP ABC’s audit procedures are appropriate withstandards.]"

"[Laporan magang ini membahas prosedur audit yang dilakukan KAP ABCterhadap akun penjualan PT BCI. PT BCI merupakan perusahaan manufakturyang melakukan perakitan dan penjualan kompresor, baik untuk lemari pendinginmaupun pendingin udara. Laporan ini berisikan deskripsi atas proses penjualan PTBCI, prosedur audit yang dilakukan KAP ABC dan hasil dari audit yangdilakukan. Selanjutnya, laporan ini membandingkan kebijakan akuntansi danprosedur audit yang diterapkan dengan standar yang berlaku. Kesimpulannya,kebijakan akuntansi PT BCI dan prosedur KAP ABC sudah sesuai dengan standaryang berlaku.;The main aim of this report is to explain the KAP ABC?s audit procedures on thesales of PT BCI. PT BCI is a manufacturing company which assembles and sellscompressors, not only suitable for air cooler but also for refrigerator. This reportcontains description of the process of the sale of PT BCI, KAP ABC?s auditprocedures and the results of audit. Furthermore, this report compares accountingpolicies and audit procedures applied to standards. The conclusion is PT BCI?saccounting policies and KAP ABC?s audit procedures are appropriate withstandards;The main aim of this report is to explain the KAP ABC?s audit procedures on thesales of PT BCI. PT BCI is a manufacturing company which assembles and sellscompressors, not only suitable for air cooler but also for refrigerator. This reportcontains description of the process of the sale of PT BCI, KAP ABC?s auditprocedures and the results of audit. Furthermore, this report compares accountingpolicies and audit procedures applied to standards. The conclusion is PT BCI?saccounting policies and KAP ABC?s audit procedures are appropriate withstandards, The main aim of this report is to explain the KAP ABC’s audit procedures on thesales of PT BCI. PT BCI is a manufacturing company which assembles and sellscompressors, not only suitable for air cooler but also for refrigerator. This reportcontains description of the process of the sale of PT BCI, KAP ABC’s auditprocedures and the results of audit. Furthermore, this report compares accountingpolicies and audit procedures applied to standards. The conclusion is PT BCI’saccounting policies and KAP ABC’s audit procedures are appropriate withstandards]"

"Laporan ini bertujuan untuk memaparkan prosedur audit yang dilakukan terhadap akun penjualan dan piutang usaha pada PT SMA untuk periode yang berakhir tanggal 31 Desember 2015. Pembahasan akan dilakukan mengikuti lima fase prosedur audit yang digunakan oleh KAP XYZ berdasarkan Audit Manual yang digunakan yaitu PQR Methodology. Berdasarkan prosedur audit yang telah dilakukan terhadap akun penjualan dan piutang usaha pada PT SMA, disimpulkan bahwa akun penjualan dan piutang usaha pada PT SMA telah disajikan secara wajar dan bebas dari salah saji yang material.

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The report describes the audit procedures of sales and account receivable in PT SMA for the period ended December 31th 2015.The explanation will be following the five audit procedures used by KAP XYZ refers to the audit manual, PQR Methodology. Based on the audit procedures performed on sales and account receivable at PT SMA, KAP XYZ concludes that sales and account receivables of PT SMA is fairly stated and free of material misstatement."

"[ABSTRAKLaporan magang ini membahas mengenai prosedur audit yang dilakukan oleh KAP FHS terhadap penjualan PT. SMI untuk periode yang berakhir pada tanggal 31 Desember 2014. Pembahasan dimulai dari pemahaman terhadap siklus penjualan pada PT. SMI, penilaian dan pengujian atas pengendalian internal PT. SMI, dan pengujian substantif atas akun pendapatan atas penjualan. Selain itu, dibahas pula permasalahan yang terdapat pada siklus penjualan PT. SMI dan solusi yang diberikan oleh auditor KAP FHS. Berdasarkan hasil audit, laporan magang ini menyimpulkan bahwa terdapat permasalahan terkait kesalahan waktu dalam pengakuan pendapatan namun sifatnya tidak material dan telah dilakukan penyesuaian atas nilai salah saji tersebut. Prosedur audit yang dijalankan tim audit KAP FHS atas penjualan pada PT. SMI telah sesuai dengan teori dan standar audit yang berlaku.

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ABSTRACTThe internship report discusses about audit procedures conducted by KAP FHS against the revenue of PT. SMI for the period ended December 31st 2014. The discussion starts with an understanding of the revenue cycle at PT. SMI, assessment and test of internal controls PT. SMI, and test of substantive for revenue. In addition, it discusses the issues contained in the revenue cycle PT. SMI and solutions offered by the auditor of KAP FHS. Based on the results of the audit, this internship report concludes that there are problems related to timing errors in the revenue recognition, but its nature is not material and have made adjustments to the value of the misstatement. The audit procedures which are applied by KAP FHS has complied with the theory and the standards which prevail.;The internship report discusses about audit procedures conducted by KAP FHSagainst the revenue of PT. SMI for the period ended December 31st 2014. Thediscussion starts with an understanding of the revenue cycle at PT. SMI,assessment and test of internal controls PT. SMI, and test of substantive forrevenue. In addition, it discusses the issues contained in the revenue cycle PT.SMI and solutions offered by the auditor of KAP FHS. Based on the results of theaudit, this internship report concludes that there are problems related to timingerrors in the revenue recognition, but its nature is not material and have madeadjustments to the value of the misstatement. The audit procedures which areapplied by KAP FHS has complied with the theory and the standards whichprevail.;The internship report discusses about audit procedures conducted by KAP FHSagainst the revenue of PT. SMI for the period ended December 31st 2014. Thediscussion starts with an understanding of the revenue cycle at PT. SMI,assessment and test of internal controls PT. SMI, and test of substantive forrevenue. In addition, it discusses the issues contained in the revenue cycle PT.SMI and solutions offered by the auditor of KAP FHS. Based on the results of theaudit, this internship report concludes that there are problems related to timingerrors in the revenue recognition, but its nature is not material and have madeadjustments to the value of the misstatement. The audit procedures which areapplied by KAP FHS has complied with the theory and the standards whichprevail., The internship report discusses about audit procedures conducted by KAP FHSagainst the revenue of PT. SMI for the period ended December 31st 2014. Thediscussion starts with an understanding of the revenue cycle at PT. SMI,assessment and test of internal controls PT. SMI, and test of substantive forrevenue. In addition, it discusses the issues contained in the revenue cycle PT.SMI and solutions offered by the auditor of KAP FHS. Based on the results of theaudit, this internship report concludes that there are problems related to timingerrors in the revenue recognition, but its nature is not material and have madeadjustments to the value of the misstatement. The audit procedures which areapplied by KAP FHS has complied with the theory and the standards whichprevail.]"

"Laporan magang ini membahas mengenai evaluasi atas prosedur audit yang dijalankan oleh KAP CBD terhadap akun penjualan PT XX untuk periode yang berakhir pada 31 Desember 2021. PT XX adalah perusahaan yang bergerak di bidang penjualan produk pertanian. Prosedur audit yang menjadi objek evaluasi adalah uji rincian berupa vouching untuk menguji asersi keterjadian dan akurasi. Pada prosedur ini, penulis menelusuri sampel faktur penjualan ke beberapa dokumen pendukung, seperti surat jalan, faktur penjualan, dan bukti pembayaran. Berdasarkan hasil evaluasi, prosedur audit yang dilakukan oleh KAP CBD belum sepenuhnya sesuai dengan Standar Audit yang berlaku karena sales order belum dicantumkan sebagai atribut dokumen pendukung pada kertas kerja. Dengan demikian, asersi keterjadian pada beberapa transaksi yang belum memiliki bukti pembayaran tidak dapat dipastikan.

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This internship report discusses the evaluation of audit procedures performed by KAP CBD on the sales of PT XX for the period ended 31 December 2021. PT XX is a company engaged in the sales of agricultural products. The audit procedure which will be the object of evaluation is test of details in the form of vouching to test the occurrence and accuracy assertion. In this procedure, the writer vouches the sales invoice sample to several supporting documents, such as delivery order, sales invoice, and proof of payment. Based on the evaluation, the audit procedures performed by KAP CBD is not completely in accordance with the relevant Auditing Standards since the sales orders are not included as an attribute in the working paper. Therefore, the occurrence assertion in some transactions which do not have proof of payment cannot be confirmed."

"ABSTRAKLaporan magang ini membahas mengenai prosedur audit yang dilakukan pada tahap audit lapangan periode akhir tahun, khususnya atas akun penjualan mobil PT SMG untuk tahun yang berakhir 31 Desember 2019. PT SMG merupakan perusahaan yang bergerak dibidang perdagangan mobil dan jasa perbaikan kendaraan. Prosedur audit yang dilakukan mencakup pengujian pengendalian dan pengujian substantif. Pengujian pengendalian dilakukan melalui teknik audit permintaan keterangan dan inspeksi dokumen dengan tujuan menguji efektivitas pengendalian internal PT SMG. Hasil pengujian pengendalianmenunjukkan pengendalian internal PT SMG telah dijalankan secara efektif. Pengujian substantif dilakukan melalui prosedur analitis substantif dan pengujian detail dengan tujuan menguji risiko salah saji material pada tingkat asersi mencakup asersi klasifikasi, keakurasian, keterjadian, kelengkapan, dan pisah-batas. Hasil pengujian substantifmenunjukkan masing-masing asersi yang diuji telah tercapai. Pembahasan laporan magang ini berfokus pada evaluasi kesesuaian antara prosedur audit yang dilakukan dengan standar dan teori yang berlaku. Hasil evaluasi menunjukkan bahwa prosedur audit yang dilakukan pada tahap audit lapangan periode akhir tahun, khususnya atas akun penjualan mobil pada PT SMG, telah sesuai dengan standar dan teori yang berlaku.

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ABSTRACTThis internship report aims to discuss the audit procedure performed at the final period of fieldwork stage, particularly on PT SMG`s Car Sales account for the period ended December 31st 2019. PT SMG is a car trading and vehicle repair services company. The audit procedure performed including test of control and substantive test. Test of controlcarried out by auditing techniques including inquiry and inspection with the aim to test the effectiveness of PT SMG`s internal controls. The results of the test of control indicate that PT SMG`s internal controls have been carried out effectively. Substantive test carried out by substantive analytical procedures and test of detail with the aims to examine the risk of material misstatement at the assertion level including assertion of classification, accuracy, occurrence, completeness, and cut-off. Substantive test results indicate that each assertion tested has been achieved. The discussion of this internship report focuses on evaluating the suitability of the audit procedures performed with the applicable standards and theories. The evaluation results show that the audit procedures performed at the end of the year field audit stage, especially for the car sales account at PT SMG, are in accordance with applicable standards and theories."

"ABSTRAKLaporan magang ini membahas mengenai prosedur audit atas akun penjualan dan piutang usaha pada PT KDC, sebuah perusahaan yang bergerak di industri pertambangan batubara, yang dilakukan oleh KAP SHR untuk periode yang berakhir pada tanggal 31 Desember 2016. Pembahasan dilakukan mulai dari tahap perencanaan audit, audit lapangan terhadap akun penjualan dan piutang usaha, serta penyelesaian audit PT KDC. Berdasarkan hasil proses audit terhadap akun penjualan dan piutang usaha PT KDC, dapat disimpulkan bahwa akun penjualan dan piutang usaha PT KDC telah disajikan secara wajar.

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ABSTRACTThis internship report discusses about audit procedure for sales and trade receivable account of PT KDC, a company engaged in coal mining industry, that conducted by KAP SHR for the year ended December 31st 2016. The discussion covers from audit planning phase, filedwork audit for sales and trade receivable, and audit completion of PT KDC. Based on audit procedure performed on sales and trade receivable account at PT KDC, the audit result show that sales and trade receivable of PT KDC has been fairly stated. "

"Laporan ini membahas mengenai evaluasi atas prosedur audit yang dilakukan oleh KAP APJQ atas akun pendapatan PT XYZ untuk periode yang berakhir pada 31 Desember 2020, terutama pada tahap audit lapangan. PT XYZ merupakan perusahaan dagang yang bergerak dalam bidang retail dengan satu sumber pendapatan yaitu pendapatan atas penjualan. PT XYZ hanya memiliki satu pelanggan tunggal, yaitu PT ABD. Prosedur yang menjadi objek evaluasi pada tahap audit lapangan adalah penentuan materialitas, uji pengendalian, uji rincian transaksi, uji cut-off, serta tahap penyelesaian dan evaluasi. Berdasarkan hasil evaluasi, prosedur audit yang dilakukan oleh KAP APJQ sudah sesuai dengan Standar Audit (SA) dan PSAK No. 72 tentang Pendapatan dari Kontrak Pelanggan. Selain itu, laporan ini juga memuat refleksi diri atas aktivitas magang yang telah dilakukan.

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This report discusses the evaluation of the audit procedures carried out by KAP APJQ on PT XYZ's revenue account for the period ended December 31, 2020, especially at the field audit stage. PT XYZ is a trade company engaged in the retail sector with one source of income, namely revenue from sales. PT XYZ only has one single customer, namely PT ABD. The procedures that become the object of evaluation at the field audit stage are materiality determination, control test, transaction details test, cut-off test, as well as completion and evaluation stages. Based on the evaluation results, the audit procedures carried out by KAP APJQ are in accordance with the Auditing Standards (SA) and PSAK No. 72 on Revenue from Contracts with Customer. In addition, this report also contains self-reflection on the internship activities that have been carried out."

"ABSTRAKLaporan magang ini membahas mengenai prosedur audit substantif atas akun penjualan dan utang dagang pada PT Pengolah Timah GOOD yang dilakukan oleh KAP NICE untuk periode yang berakhir pada tanggal 31 Desember 2016. Laporan magang ini fokus dalam membahas konsep audit dan akuntansi terkait prosedur audit substantif akun penjualan dan utang dagang, serta detail prosedur audit substantif akun penjualan dan utang dagang pada PT Pengolah Timah GOOD. Berdasarkan hasil prosedur audit substantif, tidak terdapat temuan signifikan pada akun penjualan dan utang dagang. Prosedur audit substantif yang dijalankan oleh KAP NICE telah sesuai dengan konsep dan standar audit serta akuntansi yang berlaku.Kata

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ABSTRACTThis report aims to describe substantive audit procedure of sales and trade payable account in PT Pengolah Timah GOOD which is conducted by KAP NICE for the period ended December 31st 2016. The report will focus on related audit and accounting concept of substantive audit procedure in sales and trade payable account, and the details of substantive audit procedure of sales and trade payable account in PT Pengolah Timah GOOD. Based on the result of substantive audit procedure, there is no significant finding in sales and trade payable account. Substantive audit procedure performed by KAP NICE have complied with related concept and standard which prevail."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit yang dilakukan oleh KAP KIM terhadap akun penjualan PT RTI untuk laporan keuangan per 31 Desember 2022. PT RTI adalah perusahaan yang bergerak di bidang pengelolaan dan budidaya perkebunan kelapa sawit dan pabrik pengolahan minyak sawit mentah, serta penjualan produk akhir terkait produk sawit. Prosedur audit yang dievaluasi adalah pengujian rinci untuk menguji asersi manajemen. Evaluasi dilakukan dengan membandingkan prosedur yang dilakukan selama masa magang dengan kerangka teori yang berlaku. Kerangka teoritis menggunakan SA 315, SA 330, SA 500, dan SA 520. Evaluasi pengujian rinci bertujuan untuk mengidentifikasi risiko salah saji material dengan menguji asersi manajemen. Laporan magang juga bertujuan untuk mengevaluasi refleksi diri penulis selama 3 bulan masa magang. Analisis refleksi diri dilakukan dengan membandingkan analisis dari Harvard Business Review. Refleksi diri tersebut akan menjadi pelajaran berharga bagi penulis di kemudian hari.

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The internship report aims to evaluate audit procedures carried by KAP KIM on the sales account of PT RTI for the financial statement as of December 31, 2022. PT RTI is a company engaged in the management and cultivation of oil palm plantations and crude palm oil processing mills, and the selling of the related end products of palm products. The audit procedures evaluated were tests of details for testing the management assertions. The evaluation was carried out by comparing the procedures conducted during the internship period with the theoretical framework applicable. The theoretical framework using the SA 315, SA 330, SA 500, and SA 520. The test of details evaluation aims to identify the risk of material misstatement by testing the management assertions. The internship report also aims to evaluate the author's self-reflection during the 3 months internship period. The self-reflection analysis was carried out compared with the analysis from Harvard Business Review. The self-reflection will become a valuable lesson for the author in the future.

 

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