Pelaksanaan Audit Services Di Kantor Akuntan Publik Kanaka Puradiredja, Suhartono

Saputri, Sindy (2018) Pelaksanaan Audit Services Di Kantor Akuntan Publik Kanaka Puradiredja, Suhartono. Internship thesis, Universitas Multimedia Nusantara.

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Abstract

The internship was conducted at Kanaka Puradiredja, Suhartono Public Accountant, Business and Tax Advisory Services from July to September 2017 with the place of assignment in audit division. During the internship, the tasks that were done are understanding the client’s business and industry, performing audit planning, performing tests of beginning balance, sampling for tests of controls and test of transaction, performing audit tests of expenses and providing the results in the working papers, recapitulation of company’s bank statement and test of cash and cash equivalent, recapitulation of company’s routine activity and providing it into journal entries for one period, completing working paper, arranging worksheet, vouching of expenses transaction, performing test depreciation expense of fixed assets, preparing statement of cashflow of a nonprofit organization, footing and cross-footing of notes, filing client’s documents, tracing employee’s account receivable’s client, creating management letter, preparing head of foundation statement letter, performing reclassification of expense account, reconciling account receivables between client and related parties. During the internship, most of the tasks can be executed properly. Although there are some constraints found, for example, there is a difference amount of expense transaction on client’s document with client’s bank statement, unmatched date and uncompleted authorization in audit evidence, lack of a single bank statement from one of the client’s bank accounts, difference amount of employee’s account receivable between general ledger and management response letter. To solve these problems, auditor should ask for more information to client about the difference between amount transaction on general ledger and on audit evidence, comparing the informations provided on given documents with the informations provided on general ledger, provide suggestions to the client for improvements on recording expenditure transactions, following up the client for some request documents through e-mail, ask for the list of employee’s receivables, discussing further with supervisor and team for finalizing draft of financial statement and keep reminding internal employees to provide all the documents needed.

Item Type:	Thesis (Internship)
Keywords:	audit, audit planning, audit sampling, bank statement, cashflow, cash and cash equivalents, depreciation expenses, employee receivables, financial statement, footing and cross-footing, general ledger, head of foundation statement letter, journal entries, management letter, nonprofit organization, reclassification, reconciling, test of beginning balance, test of controls, test of transactions, vouching, working paper, worksheet
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 03:56
Last Modified:	09 Jan 2024 03:56
URI:	https://kc.umn.ac.id/id/eprint/27464

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