[ABSTRAK Laporan magang ini membahas proses audit atas pendapatan dan piutang yang dilakukan oleh KAP AB atas Engagement PT XY untuk periode yang berakhir padatanggal 31 Desember 2014. Secara lebih rinci, dibahas mengenai kebijakan akuntansi,prosedur audit, temuan audit, serta analisis atas pencatatan piutang dagang PT XYdan proses audit KAP AB. Berdasarkan hasil proses audit, dijelaskan bahwakebijakan akuntansi atas piutang dagang PT XY telah sesuai dengan PernyataanStandar Akuntansi Keuangan (PSAK) yang berlaku, serta prosedur audit yang dijalankan tim audit KAP AB atas piutang dagang PT XY telah sesuai dengan International Standards on Auditing (ISA). ABSTRACT This internship report discusses the process of audit of revenue and receivables conducted by the KAP AB on Engagement PT XY for the period ended December 31,2014. In more detail, discussed the accounting policies, audit procedures, auditfindings, and an analysis of the recording of accounts receivable PT XY and auditprocesses KAPAB. Based on the results of the audit process, explained that theaccounting policy for trade receivable PT XY has been in accordance with Statementof Financial Accounting Standards (PSAK) is valid, as well as audit procedures that run the audit team KAP AB on accounts receivable PT XY are in accordance with International Standards on Auditing (ISA). , This internship report discusses the process of audit of revenue and receivables conducted by the KAP AB on Engagement PT XY for the period ended December 31,2014. In more detail, discussed the accounting policies, audit procedures, auditfindings, and an analysis of the recording of accounts receivable PT XY and auditprocesses KAPAB. Based on the results of the audit process, explained that theaccounting policy for trade receivable PT XY has been in accordance with Statementof Financial Accounting Standards (PSAK) is valid, as well as audit procedures that run the audit team KAP AB on accounts receivable PT XY are in accordance with International Standards on Auditing (ISA). ] |