Audit atas pendapatan PT Telekomunikasi X = Revenue audit of PT Telekomunikasi X / Olivia Samantha Sagitna Putri
Olivia Samantha Sagitna Putri;
Sunardji, supervisor; Widhi Astono, examiner; Rahfiani Khairurizka, examiner
([Publisher not identified]
, 2015)
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[ABSTRAK Laporan ini membahas tentang audit atas pendapatan pada sebuah perusahaantelekomunikasi yang beroperasi di Indonesia, PT Telekomunikasi X. Proseduraudit yang dilakukan terdiri dari uji-uji yang dapat memastikan apakahpendapatan tercatat wajar dan pencatatan telah dilakukan sesuai dengan PSAK 23(Revisi 2010) Pendapatan. Bukti audit menunjukkan terdapat kesalahan dalampengakuan pendapatan yang dilakukan oleh perusahaan. Tim audit mengusulkandua ayat jurnal penyesuaian untuk memperbaiki kesalahan tersebut. Denganmempertimbangkan seluruh bukti audit dan penyesuaian, tim audit akhirnyamenyimpulkan bahwa pendapatan PT Telekomunikasi X telah disajikan secarawajar. ABSTRACT This report discusses the audit of revenue for PT Telekomunikasi X, atelecommunication company in Indonesia. The conducted audit procedureconsists of series of tests that ensure whether the revenue is fair and stated inaccordance with PSAK 23 (Revisi 2010) Pendapatan. Audit evidences showedthat there were some errors in revenue recognition. Auditors proposed twoadjusting entries to correct the errors. Based on all audit evidences andadjustments, auditors concluded that the revenue of PT Telekomunikasi X is fairlypresented., This report discusses the audit of revenue for PT Telekomunikasi X, atelecommunication company in Indonesia. The conducted audit procedureconsists of series of tests that ensure whether the revenue is fair and stated inaccordance with PSAK 23 (Revisi 2010) Pendapatan. Audit evidences showedthat there were some errors in revenue recognition. Auditors proposed twoadjusting entries to correct the errors. Based on all audit evidences andadjustments, auditors concluded that the revenue of PT Telekomunikasi X is fairlypresented.] |
 TA-Olivia Samantha Sagitna Putri.pdf :: Unduh
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| Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2015 |
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| No. Panggil | No. Barkod | Ketersediaan |
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| TA-PDF | 16-17-300572827 | TERSEDIA |
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| Tidak ada ulasan pada koleksi ini: 20416187 |
