[ABSTRAK
Laporan ini membahas tentang proses audit yang dilakukan oleh KAP BCCInternational Pandawa terhadap PT SMD, Tbk. Analisis dilakukan dengan menitikberatkan pada akun Kas dan Setara Kas, dengan mengacu pada regulasiBAPEPAM-LK, teori yang berlaku, dan pedoman audit dari BCC International.Hasil analisis menunjukkan bahwa terdapat kelemahan dalam pelaksanaan auditinterim KAP Pandawa terhadap PT SMD, Tbk yang kurang sesuai dengan teoriberlaku dan pedoman audit yang ada. Sehingga menyebabkan beberapa temuanaudit yang cukup besar, dan hal ini dinilai berpotensi menimbulkan beberapa risikobaik dari sisi reputasi KAP Pandawa, reputasi PT SMD, Tbk, dan kepercayaaninvestor.
ABSTRACT
The report aims to describe the process of audit conducted by Pandawa?sAccountinf Firm (KAP) Padawa against PT SMD, Tbk. The analysis was conductedby focusing on acount Cash and Cash Equivalents, through applying correspondingBAPEPAM-LK?s regulation, theory, and auditing guidelines of the BCCInternational. The analysis shows that there are weaknesses in the implementationof the interim audit KAP Pandawa against PT SMD, Tbk which is not in accordancewith the applicable theory and existing audit guidelines. So that it caused some bigenough audit findings, and it is considered some potential risks in terms ofreputation KAP Pandawa, reputation PT SMD, Tbk, and investor confidence., The report aims to describe the process of audit conducted by Pandawa’sAccountinf Firm (KAP) Padawa against PT SMD, Tbk. The analysis was conductedby focusing on acount Cash and Cash Equivalents, through applying correspondingBAPEPAM-LK’s regulation, theory, and auditing guidelines of the BCCInternational. The analysis shows that there are weaknesses in the implementationof the interim audit KAP Pandawa against PT SMD, Tbk which is not in accordancewith the applicable theory and existing audit guidelines. So that it caused some bigenough audit findings, and it is considered some potential risks in terms ofreputation KAP Pandawa, reputation PT SMD, Tbk, and investor confidence.] |
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