Alessandro Lesmana, Kenny (2019) Laporan Kerja Magang Pelaksanaan Jasa Audit Di Kantor Akuntan Publik Kosasih, Nurdiyaman, Mulyadi, Tjahjo, Dan Rekan - Crowe Indonesia. Internship thesis, Universitas Multimedia Nusantara.
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Abstract
The internship was conducted at Kosasih, Nurdiyaman, Mulyadi, Tjahyo & Rekan Public Accounting Firm with the place of assignment as junior auditor in audit division 3. During the internship the task that were done are recalculating the accumulated depreciation of fixed assets (predictive value), making recapitulation of mutations and mapping fixed assets, preparing supporting schedule cash and bank, account receivable, account payable, inventory, expense accounts, and others, making recapitulation and inputing data in the supporting schedule of Value Added Tax (VAT/PPN), Income Tax (PPh) article 15, PPh article 21, PPh article 23, and PPh article 25, vouching revenue and expense accounts, inputing results of inventory stock opname, making recapitulation of Forest Resources Provision (PSDH) and Reforestation Funds (DR), making confirmation letter, performing a footing, tie-up, and check word errors on the 2018 audit report, preparing blank report, Working Balance Sheet (WBS), Working Profit or Loss (WPL), and others. During the internship, most of the tasks can be executed properly. There are some constraint found and some difficulties in perform auditing for examples, data provided by clients regarding fixed assets and taxes is incomplete, incompleteness of some documents that must be vouched or recalculated in PT TBP, PT BMN, PT PII, and PT SPT when auditor doing working paper. There were some difficulties in perform auditing such as the classification of new transactions into account in financial statements. To solve that constraints, junior auditor should asking senior auditor and notifying senior auditors about the data to be followed up with the client.
| Item Type: | Thesis (Internship) |
|---|---|
| Keywords: | audit report, confirmation letter, recalculation, recapitulation, supporting schedule, vouching, working paper |
| Subjects: | 600 Technology (Applied Sciences) > 650 Management and Public Relations > 651 Office Services 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting > 657.45 Auditing |
| Divisions: | Faculty of Business > Accounting |
| SWORD Depositor: | Administrator UMN Library |
| Depositing User: | Administrator UMN Library |
| Date Deposited: | 31 Mar 2021 07:13 |
| Last Modified: | 16 May 2023 05:13 |
| URI: | https://kc.umn.ac.id/id/eprint/13186 |
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