Sekar Novianti, Maya (2020) Pelaksanaan Jasa Audit Di Kantor Akuntan Publik Suganda Akna Suhri dan Rekan. Internship thesis, Universitas Multimedia Nusantara.
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Abstract
The internship was conducted at Suganda Akna Suhri Public Accounting Firm with the placement in the audit division. Tasks done during the internship were creating working paper, comparing SPPU with sales recapitulation, creating recapitulation of account payable confirmations responses, creating index audit working paper, recapitulating Income Tax Article 21, vouching, recapitulating input tax, cash counted, updating bank confirmation, creating recapitulations of bank confirmations responses, footing, creating blank notes to financial statements, creating accounts receivables confirmation, creating a list of account payables due to the contractor and recapitulating Income Tax Article 23. During the internship, most of the tasks could be executed properly. But, there were some constraints found. First, during the creation of Income Tax Article 23 recapitulation, there were some tax return that didn’t attached by the tax invoice which made the details of the income that were subjected to Income Tax Article 23 couldn’t be made. This constraint could be solved by informing the senior auditor so the senior could ask the tax invoice to the client. The second constraint was during the creation of the recapitulation of bank confirmation responses, some banks didn’t attached by the bank statement. The solution was by informing the senior auditor so the senior auditor could ask that missing bank statement to the client. The third constraint was during the creation of KSO GG’s index audit working paper, the file that contain KSO GG’s balance sheet and profit & loss was corrupted. The solution to solve this constraint was by repairing the corrupted file.
| Item Type: | Thesis (Internship) |
|---|---|
| Keywords: | Account payables, account receivables, audit, bank, cash count, confirmations, footing, Income Tax Article 21, Income Tax Article 23, index audit working paper, Input Tax, notes to financial statements, recapitulation, sales, SPPU, vouching, working paper. |
| Subjects: | 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting 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: | 29 Oct 2021 04:14 |
| Last Modified: | 23 May 2023 01:57 |
| URI: | https://kc.umn.ac.id/id/eprint/14017 |
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