"[
ABSTRAKPenulis pada Laporan Magang ini membahas dan menganalisis prosedur audit yang
dilakukan oleh KAP IDR atas PT JCF untuk periode yang berakhir 31 Desember
2014 serta membandingkan praktik audit pada KAP IDR dengan standar audit yang
berlaku, yaitu International Standards on Auditing (ISA). Penulis secara khusus
menganalisis prosedur audit atas akun utang usaha PT JCF yang terdiri dari
pengujian pengendalian dan prosedur substantif, dan kemudian membahas temuan
audit yang didapat. Berdasarkan analisis terhadap prosedur audit KAP IDR, penulis menyimpulkan bahwa KAP IDR telah menjalankan praktik audit yang sesuai dengan ISA.
ABSTRACTThe focus of this Internship Report is to describe and analyze the audit procedures
done by KAP IDR to PT JCF for the period ended 31 December 2014, and also to
compare audit practices by KAP IDR with the applied audit standards, which is the
International Standards on Auditing (ISA). Author especially analyzes the audit
procedures performed for PT JCF?s account payables which consist of tests of
controls and substantive tests, and then explains the audit findings acquired. Based
on the analysis of audit procedures by KAP IDR, author concludes that KAP IDR has carried out audit practices in compliance with ISA. , T
he focus of this Internship Report is to describe and analyze the audit procedures
done by KAP IDR to PT JCF for the period ended 31 December 2014, and also to
compare audit practices by KAP IDR with the applied audit standards, which is the
International Standards on Auditing (ISA). Author especially analyzes the audit
procedures performed for PT JCF’s account payables which consist of tests of
controls and substantive tests, and then explains the audit findings acquired. Based
on the analysis of audit procedures by KAP IDR, author concludes that KAP IDR has carried out audit practices in compliance with ISA. ]"
