Pelaksanaan Audit dan Accounting Service di Kantor Akuntan Publik Suganda Akna Suhri dan Rekan

Gaol, Fiorentina Anabell Lumban (2018) Pelaksanaan Audit dan Accounting Service di Kantor Akuntan Publik Suganda Akna Suhri dan Rekan. Internship thesis, Universitas Multimedia Nusantara.

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Abstract

An internship was conducted at Suganda Akna Suhri Public Accountant with placement at audi division. During internship tasks were done as follow: tiding up audit working papers, crearing to notes, creating notes to financial statement. footing, proofreading. creating extraordinary shareholder meeting recapitulation, creating format of management representation letter, creating formai leiter for statement of director, creating adjusiment audit journal, calculating gearing ratio, performing negalive covenani disclosure, matching trial balance and worksheet, cash opname, stock opname, physical examination of fixed assets, calculaling account receivable and account payable, and sampling. During internship, most of rasks executed properly. There were some constrains found at PT SSP and PT KZMH. AI PT SSP, the client was not ready for physical inspection offixed assets and cash opname. To solve thai problem auditor went back io client company on another day and did physical inspection of fixed asset and cash opname. Ai PT KZMH, there were obstacles faced during made nores to financial starement due to soficopy file PT KZMH owned by senior auditor and was not given to the team leader, so that when the senior auditor absent, soficopy file could nor be given to the junior auditor. Another obstacle was also faced when would make disclose negative covenant at bank debt which hardcopy such as credit agreement from bank not filed neatly. The solution toward constraint was soficopy file of PT KZMH requested by the team leader to the senior auditor so that it could be given to the junior auditor the next day and the hardcopy PT KZMH was filed properly in one odner.

Item Type:	Thesis (Internship)
Keywords:	audit, cash opname, notes to financial statement, physical examination of fixed assets, stock opname, 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:	10 Jan 2024 08:10
Last Modified:	28 Nov 2024 01:54
URI:	https://kc.umn.ac.id/id/eprint/27502

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