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"Pengungkapan dalam laporan keuangan memegang peran yang penting bagi kejelasan informasi dalam laporan keuangan secara keseluruhan. Pengkajian dilakukan pada laporan keuangan tahun 1995 dari ketiga perusahaan publik industri pertambangan, untuk membandingkan persyaratan versus praktek pengungkapan dan menemukan pengungkapan yang sering dibuat perusahaan secara sukarela. Penelitian dengan metode pustaka ini menghasilkan kesimpulan bahwa praktek pengungkapan berbeda dari yang disyaratkan, dibuktikan dengan adanya extended disclosure sebanyak 31% - 39%, dan ketaatan pada standar masih pada tingkat 82% - 93%. Extended disclosure yang sering dibuat oleh perusahaan biasanya terkait dengan informasi yang juga dapat terdapat pada perusahaanperusahaan dalam industri lain. Kepada IAI dan Bapepam disarankan untuk mengangkat sebagian extended disclosure menjadi required disclosure, mengadakan hearing yang lebih luas, membuat standar mengenai pendapatan dan penyusutan bagi industri pertambangan, mengharuskan perusahaan untuk mengungkapkan kegiatan yang sedang dilaksanakan dan alasan perusahaan bila tidak membuat pengungkapan yang telah diwajibkan."

"Dalam melakukan estimasi cadangan kerugian penurunan nilai kredit, terdapat berbagai macam asumsi dan pendapat manajemen sehingga risiko kesalahan atas nilai cadangan sangat tinggi. Oleh sebab itu, diperlukan proses audit untuk memastikan kewajaran dari nilai cadangan tersebut. Laporan magang ini menjelaskan tentang proses audit atas estimasi cadangan kerugian penurunan nilai kredit yang diberikan oleh Bank XYZ. Hasil audit menunjukkan terdapat salah saji yang tidak material yang disebabkan oleh asumsi manajemen untuk tidak memasukkan jaminan ke dalam perhitungan estimasi arus kas.

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In estimating the allowance for impairment losses on loans, there are various assumptions and management's judgments that cause the risk of error on the value of reserves is very high. Therefore, the audit process is required to ensure the reasonableness of the value of these reserves. This report explains about audit process on estimation of allowance for impairment losses on loans provided by the Bank XYZ. The audit results showed that there was immaterial misstatements caused by management's assumptions which do not include a guarantee to the calculation of estimated cash flow."

"[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.]"