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[Laporan magang ini membahas dan menganalisis mengenai proses audityang dilakukan oleh KAP DWP terhadap akun hutang usaha pada perusahaanpertambangan yaitu PT. TAM untuk periode yang berakhir pada tanggal 31Desember 2013. Secara lebih rinci, akan dibahas mengenai kebijakan akuntansi,prosedur audit, temuan audit, serta analisis atas hutang usaha PT. TAM.Berdasarkan hasil pengujian pengendalian internal PT. TAM, untuk akun hutangusaha auditor melakukan pengujian pengendalian dan perincian terinci atas saldoutang usahaBerdasarkan hasil proses audit, dijelaskan bahwa prosedur audit yangdijalankan tim audit KAP atas utang usaha PT. TAM telah sesuai dengan teori danstandar yang berlaku. Secara keseluruhan, akun utang usaha PT. TAM telahdisajikan secara wajar.;This internship report discusses and analyzes about KAP DWP?s auditprocess of account payable in oil mining company, PT. TAM, for the periodended December 31, 2013. Furthermore, the report discusses the accountingpolicies, audit procedures, audit findings as well as analysis of account payablePT. TAM. Based on understanding from internal control of PT. TAM, fromaccount payable account, auditor performed test of control and test of detail overaccount payable balanceBased on the result of the audit process, the audit procedures, which areapplied by the public accountant firm, have complied with the theory and thestandards which prevail. Overall, accounts payable PT. TAM has been presentedproperly.;This internship report discusses and analyzes about KAP DWP?s auditprocess of account payable in oil mining company, PT. TAM, for the periodended December 31, 2013. Furthermore, the report discusses the accountingpolicies, audit procedures, audit findings as well as analysis of account payablePT. TAM. Based on understanding from internal control of PT. TAM, fromaccount payable account, auditor performed test of control and test of detail overaccount payable balanceBased on the result of the audit process, the audit procedures, which areapplied by the public accountant firm, have complied with the theory and thestandards which prevail. Overall, accounts payable PT. TAM has been presentedproperly., This internship report discusses and analyzes about KAP DWP?s auditprocess of account payable in oil mining company, PT. TAM, for the periodended December 31, 2013. Furthermore, the report discusses the accountingpolicies, audit procedures, audit findings as well as analysis of account payablePT. TAM. Based on understanding from internal control of PT. TAM, fromaccount payable account, auditor performed test of control and test of detail overaccount payable balanceBased on the result of the audit process, the audit procedures, which areapplied by the public accountant firm, have complied with the theory and thestandards which prevail. Overall, accounts payable PT. TAM has been presentedproperly.] |
TA-Catherine Dian Puspitasari.pdf :: Unduh