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Pelaksanaan Jasa Audit di Kantor Akuntan Publik Darmawan Hendang Kaslim dan Rekan

Antonius, Antonius (2020) Pelaksanaan Jasa Audit di Kantor Akuntan Publik Darmawan Hendang Kaslim dan Rekan. Internship thesis, Universitas Multimedia Nusantara.

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Abstract

The internship was conducted at Darmawan Hendang Kaslim & Rekan Public Accounting Firm with the placement as a junior auditor. During the internship the tasks that were done were tidying general ledger format, preparing working trial balance, assist in performing inherent risk assessment procedure, sampling for tests, preparing bank confirmation letter, preparing payables and receivables confirmation letter, documenting receivables confirmation results, preparing aging schedule for receivables, recalculate prepaid rent and fixed assets, vouching, summarizing contract documents, preparing audit workpaper leadsheet template, preparing financial statements draft template, footing and proofreading the financial statements draft. During the internship, most of the tasks can be executed properly. However, there were some constraints found during the internship such as some supporting documents for samples to be vouched were not found when vouching for PT AKL so that the vouching process for the samples were delayed. Also, when tidying general ledger format for PT IAS, the sum of debit and credit columns were not showing same number due to the general ledger data given by client were incomplete. In order to solve the problems, junior auditor informed senior auditor about the lack of supporting documents and general ledger data so that senior auditor could request the complete supporting documents and general ledger data to the clients

Item Type: Thesis (Internship)
Uncontrolled Keywords: aging schedule, audit workpaper, confirmation letter, confirmation results, contract documents, financial statements, footing, general ledger, inherent risk assessment, proofreading, recalculate, sampling, vouching, working trial balance.
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Bisnis > Program Studi Akuntansi
SWORD Depositor: mr admin umn
Depositing User: mr admin umn
Date Deposited: 29 Oct 2021 07:44
Last Modified: 29 Oct 2021 07:44
URI: http://kc.umn.ac.id/id/eprint/14334

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