Full Description
| Record of Work | Laporan Magang |
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | unmediated (rdacontent) |
| Carrier Type | volume (rdacarrier) |
| Physical Description | xv, 92 pages : illustration ; 30 cm + appendix |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI, Lantai 3 |
- Availability
- Digital Files: 1
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| TA-Pdf | 16-18-894512267 | TERSEDIA |
| No review available for this collection: 20434343 |
Abstract
ABSTRAK
Laporan magang ini membahas mengenai proses audit KAP AAMR atas laporan keuangan PT IJT untuk periode yang berakhir pada 31 Desember 2015. Proses audit dilaksanakan berdasarkan Audit Manual AAMR yang telah sesuai dengan ISA. Pada tahap audit lapangan, dibahas mengenai prosedur audit atas akun kas dan setara kas, piutang usaha, piutang lain-lain, aset lain-lain, utang usaha, utang bank, dan pendapatan kontrak. Prosedur audit yang dilakukan adalah prosedur substantif, yang terdiri dari prosedur analitis substantif dan pengujian rincian. Hasil audit menunjukkan bahwa tidak terdapat salah saji material pada laporan keuangan PT IJT. Proses audit yang dilakukan oleh tim audit KAP AAMR juga telah sesuai dengan teori dan standar audit yang berlaku. Selain itu, laporan magang ini juga membahas mengenai pelaksanaan magang yang dilakukan oleh KAP AAMR.
ABSTRACT
This internship report discusses about the audit process of KAP AAMR over financial statements of PT IJT for the period ended 31 December 2015. The audit process is conducted based on AAMR Audit Manual which is in accordance with ISA. At the stage of audit fieldwork, the audit procedures of cash and cash equivalents, accounts receivable, other receivables, other assets, accounts payable, bank loan and contract revenues are being discussed. Audit procedures performed are substantive procedures, which consists of substantive analytical procedures and tests of details. The audit results show that there are no material misstatements in the financial statements of PT IJT. The audit process conducted by the audit team of KAP AAMR has also complied with the theory and auditing standards applicable. In addition, this internship report also discusses about the implementation of the internship undertaken by KAP AAMR.
Laporan magang ini membahas mengenai proses audit KAP AAMR atas laporan keuangan PT IJT untuk periode yang berakhir pada 31 Desember 2015. Proses audit dilaksanakan berdasarkan Audit Manual AAMR yang telah sesuai dengan ISA. Pada tahap audit lapangan, dibahas mengenai prosedur audit atas akun kas dan setara kas, piutang usaha, piutang lain-lain, aset lain-lain, utang usaha, utang bank, dan pendapatan kontrak. Prosedur audit yang dilakukan adalah prosedur substantif, yang terdiri dari prosedur analitis substantif dan pengujian rincian. Hasil audit menunjukkan bahwa tidak terdapat salah saji material pada laporan keuangan PT IJT. Proses audit yang dilakukan oleh tim audit KAP AAMR juga telah sesuai dengan teori dan standar audit yang berlaku. Selain itu, laporan magang ini juga membahas mengenai pelaksanaan magang yang dilakukan oleh KAP AAMR.
ABSTRACT
This internship report discusses about the audit process of KAP AAMR over financial statements of PT IJT for the period ended 31 December 2015. The audit process is conducted based on AAMR Audit Manual which is in accordance with ISA. At the stage of audit fieldwork, the audit procedures of cash and cash equivalents, accounts receivable, other receivables, other assets, accounts payable, bank loan and contract revenues are being discussed. Audit procedures performed are substantive procedures, which consists of substantive analytical procedures and tests of details. The audit results show that there are no material misstatements in the financial statements of PT IJT. The audit process conducted by the audit team of KAP AAMR has also complied with the theory and auditing standards applicable. In addition, this internship report also discusses about the implementation of the internship undertaken by KAP AAMR.