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Pelaksanaan Jasa Audit di Kantor Akuntan Publik Suganda Akna Suhri & Rekan Sebagai Junior Auditor

Christiana, Debby (2014) Pelaksanaan Jasa Audit di Kantor Akuntan Publik Suganda Akna Suhri & Rekan Sebagai Junior Auditor. Internship thesis, Universtias Multimedia Nusantara.

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Abstract

The internship was conducted at Suganda Akna Suhri and Partner Certified Public Accountant firm with the position as a junior auditor. During the internship, the author has handled 8 companies, such as PT FSD, PT SAD, PT ASD, PT DPD, PT CID, PT AND, PT CCD, dan PT TID. The main task was to preparation of client’s financial statement audit service, such as cash opname, making bank confirmation letter, re-calculate the depreciation of assets, making confirmation letter of account receivable, making confirmation letter of account payable, making list of data requests, vouching, making summary of changes in the authorized capital and paid up capital, physical check of fixed assets, footing and cross footing, update notes to financial statement, making audit working papers, and filing. During the internship, most of the tasks can be executed properly. There are some constraints found for examples there are bank confirmation letter and account receivable confirmation letter sent by the auditor has not been answered completely. To solve that constraint, we should ask the other staff such as senior consultant, or supervisor. After that we need asked client’s company that handle accounting to rechecking the details such as the address. There are some suggestions for Suganda Akna Suhri & Partner Certified Public Accountant firm, such as adding beginning balance column on top schedule and supporting schedule working paper to help check the suitability of the balance between the ending balance of the previous audit year and the beginning of the audited balance, and also set a deadline for the receipt of the confirmation letter answer. If the answer is not received yet, Certified Public Accountant firm can be sending the second confirmation letter.

Item Type: Thesis (Internship)
Subjects: H Social Sciences > HJ Public Finance
H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: Fakultas Bisnis > Program Studi Akuntansi
Depositing User: mr admin umn
Date Deposited: 26 Apr 2018 03:35
Last Modified: 26 Apr 2018 03:35
URI: http://kc.umn.ac.id/id/eprint/4060

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