LAPORAN KERJA MAGANG PELAKSANAAN JASA AUDIT DI KANTOR AKUNTAN PUBLIK YAHYA SANTOSA DAN REKAN – PRAXITY INDONESIA

Josia, Jason (2023) LAPORAN KERJA MAGANG PELAKSANAAN JASA AUDIT DI KANTOR AKUNTAN PUBLIK YAHYA SANTOSA DAN REKAN – PRAXITY INDONESIA. Internship thesis, Universitas Multimedia Nusantara.

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Abstract

The internship was conducted at Y. Santosa & Rekan (Praxity) Public Accounting Firm with the assignment place as a junior auditor intern in the audit division. During the internship, the tasks that were done were making lead schedule in working papers, performing substantive analytical procedures in working papers, performing test of details and vouching of revenue account, performing cut-off before on revenue, performing test of details and vouching of prepaid expense, advances, and other assets, checking the adjustment journal entries (CAJE/PAJE) of fixed asset, performing test of detail and vouching of other receivable, performing a roll-forward test of retained earnings on equity account, performing test of details and vouching of advances from customers, performing recalculation of accumulated depreciation on fixed assets, perform test of additions on fixed assets, perform footing, cross-footing, tie-up, and wording, performing a test of inventory count sheets in working papers, perform details of stock on hand of inventories, inputting the beginning balances on Working Balances and Profit Loss, and making supporting data request lists. These tasks were done for PT A, PT B, PT C, PT D, PT E, PT F, PT G, and PT H. During the internship, most of the tasks can be executed properly. There are some constraints in performing the audit process for example, there are no data provided by clients regarding purchasing of inventories, and incompleteness of some documents that must be vouched for cut-off testing in working papers. To solve those constraints, the junior auditor should ask the senior auditors and notify them about the data to be followed up with the clients.

Item Type:	Thesis (Internship)
Subjects:	600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting > 657.8 Accounting for Specific Activities
Divisions:	Faculty of Business > Accounting
Depositing User:	Administrator UMN Library
Date Deposited:	03 May 2023 00:26
Last Modified:	03 May 2023 00:26
URI:	https://kc.umn.ac.id/id/eprint/25282

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