Prosedur audit KAP CE atas siklus pembelian dan utang pada penugasan di PT EX = KAP CE's audit procedures over purchasing and payable cycle on engagement for PT EX / Dinar Ratih Tanjungsari
Dinar Ratih Tanjungsari;
Harahap, Siti Nurwahyuningsih, supervisor; Sunardji, examiner; Evony Silvino Violita, examiner
([Publisher not identified]
, 2015)
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[ABSTRAK Laporan magang ini membahas prosedur audit atas siklus pembelian dan utangyang dilakukan oleh KAP CE atas penugasannya untuk laporan keuangan PT EXperiode 1 Januari 2014 sampai dengan 31 Desember 2014. Laporan magang inimembahas prosedur audit yang dilaksanakan KAP CE mulai dari aktivitasperencanaan hingga aktivitas penyelesaian.KAP CE mendeteksi adanya risikosignifikan yang terjadi pada siklus pembelian dan utang. Risiko tersebut yaitupenggunaan basis akrual yang tidak tepat. Terdapat 4 (empat) item lini laporankeuangan (Financial Statements Line Item FSLI) yang harus diuji pada siklusini. FSLI tersebut yaitu utang usaha; beban dibayar di muka; akrual, provisi &kewajiban lainnya; dan beban operasional. Berdasarkan hasil prosedur audit,dapat disimpulkan bahwa PT EX perlu memperbaiki sistem akuntansi mereka. Di sisi lain, KAP CE telah menggunakan prosedur yang menggunakan ISA sebagai acuannya secara tepat. ABSTRACT This report is aimed to explain the KAP CE's audit procedures of purchasing andpayable cycle meant for audit engagement over PT EX's financial statements forJanuary 1st 2014 until December 31st 2014. Furthermore, this report discussesabout audit procedures done by PT EX from planning activities until completionactivities. KAP CE detected any risk on purchasing and payable cycle that isimproper accrual basis usage. There are 4 (four) Financial Statements Line Item(FSLI) that should be tested in this cycle. There are accounts payable; prepaidexpense; accruals, provision, & other liabilities; and operating expense. Based onaudit result, it can be concluded that PT EX needs to improve their accounting systems. On the other side, KAP CE has complied with ISA as their reference in doing audit procedure., This report is aimed to explain the KAP CE’s audit procedures of purchasing andpayable cycle meant for audit engagement over PT EX’s financial statements forJanuary 1st 2014 until December 31st 2014. Furthermore, this report discussesabout audit procedures done by PT EX from planning activities until completionactivities. KAP CE detected any risk on purchasing and payable cycle that isimproper accrual basis usage. There are 4 (four) Financial Statements Line Item(FSLI) that should be tested in this cycle. There are accounts payable; prepaidexpense; accruals, provision, & other liabilities; and operating expense. Based onaudit result, it can be concluded that PT EX needs to improve their accounting systems. On the other side, KAP CE has complied with ISA as their reference in doing audit procedure.] |
 TA-Dinar Ratih Tanjungsari.pdf :: Unduh
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| No. Panggil : | TA-Pdf |
| Entri utama-Nama orang : | |
| Entri tambahan-Nama orang : | |
| Entri tambahan-Nama badan : | |
| Subjek : | |
| Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2015 |
| Program Studi : |
| Bahasa : | ind |
| Sumber Pengatalogan : | LibUI ind rda |
| Tipe Konten : | text |
| Tipe Media : | unmediated ; computer |
| Tipe Carrier : | volume ; online resource |
| Deskripsi Fisik : | xii, 107 pages : illustration ; 28 cm |
| Naskah Ringkas : | |
| Lembaga Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 3 |
| No. Panggil | No. Barkod | Ketersediaan |
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| TA-Pdf | 16-17-606661964 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20416283 |
