[ABSTRAK Laporan magang ini mendeskripsikan proses audit atas akun kas dan utang usahapada PT XYZ, sebuah perusahaan pertambangan aggregate. Prosedur audit yangdilakukan terdiri atas pengujian pengendalian, prosedur substantif dan pengujianterinci atas saldo. Prosedur audit yang dilakukan oleh auditor didasarkan ataspedoman audit RSM AAJ yakni RSM Audit Manual. Setelah prosedur auditdilakukan dan bukti audit dikumpulkan, ditemukan salah saji material sehinggabeberapa penyesuaian diajukan atas akun-akun tersebut. Pada akhirnya, akun kasdan utang usaha PT XYZ untuk laporan keuangan yang berakhir per 31Desember 2014 disimpulkan telah disajikan secara wajar dan sesuai standar yangberlaku di Indonesia. ABSTRACT This internship report describes the audit process over cash and accounts payableof PT XYZ, an aggregate mining company. Audit procedures conducted duringaudit process include test of control, substantive procedures and tests of details ofbalances. Audit procedures performed are based on RSM AAJ?s audit guidelines,RSM Audit Manual. Had the procedures performed and audit evidences gathered,material misstatements are found and adjustments are proposed. In conclusion ofthis internship report, cash and accounts payable of PT XYZ?s financial statementfor the year ended December 31, 2014 has been presented fairly and inaccordance with accounting standard in Indonesia.;This internship report describes the audit process over cash and accounts payableof PT XYZ, an aggregate mining company. Audit procedures conducted duringaudit process include test of control, substantive procedures and tests of details ofbalances. Audit procedures performed are based on RSM AAJ?s audit guidelines,RSM Audit Manual. Had the procedures performed and audit evidences gathered,material misstatements are found and adjustments are proposed. In conclusion ofthis internship report, cash and accounts payable of PT XYZ?s financial statementfor the year ended December 31, 2014 has been presented fairly and inaccordance with accounting standard in Indonesia., This internship report describes the audit process over cash and accounts payableof PT XYZ, an aggregate mining company. Audit procedures conducted duringaudit process include test of control, substantive procedures and tests of details ofbalances. Audit procedures performed are based on RSM AAJ’s audit guidelines,RSM Audit Manual. Had the procedures performed and audit evidences gathered,material misstatements are found and adjustments are proposed. In conclusion ofthis internship report, cash and accounts payable of PT XYZ’s financial statementfor the year ended December 31, 2014 has been presented fairly and inaccordance with accounting standard in Indonesia.] |