Pelaksanaan Jasa Audit di Kantor Akuntan Publik Suganda Akna Suhri dan Rekan

Apriliana, Wina (2018) 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 Accountant Firm with the placement in audit division as junior auditor. During the internship, the task that were done are prepare the working paper, recalculation of depreciation expense and accumulated depreciation, proofreading of notes to financial statements, footing and crossfooting of notes to financial statements, prepare the template of notes to financial statements, updating notes to financial statements, vouching, fixed assets examination, cash opname, recapitulation of company taxes, preparing a confirmation letter, recapitulation of company’s important document, and analytical procedures. During the internship, most of of all tasks managed to be done properly. There are some constraint found during the work such as some numbers in PT PBP notes to financial statements is not clearly visible so junior auditor ask the senior auditor about that numbers. Other constraint is some of the company’s fixed assets are not in the proper condition during the time physical examination was held in PT SM so the audit team and the client rescheduling to conduct a physical inspection of fixed assets at the location where the property and equipment are located on August 21, 2017. Suggestions that can be given to Public Accounting Firm Suganda Akna Suhri and Partners (KAPSAS) during the implementation of internships is use the same format for all audit work so make it easier for auditor in performing their duties, documents relating to last year's audit are kept in a good place to keep their quality well maintained, and prior to the date of the physical inspection of fixed assets, a discussions should be made with the client regarding fixed assets under review so that all such fixed assets are available at the inspection site.

Item Type:	Thesis (Internship)
Keywords:	analytical procedures, cash opname, crossfooting, footing, notes to financial statements, proofreading, recalculation, recapitulation, 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
Depositing User:	Administrator UMN Library
Date Deposited:	09 Jan 2024 02:14
Last Modified:	09 Jan 2024 02:14
URI:	https://kc.umn.ac.id/id/eprint/27452

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