Pelaksanaan Jasa Audit di Kantor Akuntan Publik Herman Dody Tanumihardja dan Rekan Untuk PT XYZ

Oktaviani, Lucya (2012) Pelaksanaan Jasa Audit di Kantor Akuntan Publik Herman Dody Tanumihardja dan Rekan Untuk PT XYZ. Internship thesis, Universitas Multimedia Nusantara.

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Abstract

The internship conducted at Certified Public Accountant Herman Dody Tanumihardja and Partners in audit division as a junior auditor. The main tasks given during internship was related in assisting audit supervisor to complete the auditing process in PT XYZ and several tasks related to accounting process in Certified Public Accountant Herman Dody Tanumihardja and Partners. The tasks performed were sampling, vouching, recalculating depreciation of fixed assets, cash opname, preparing account receivable confirmation letters, preparing Audit Working Papers, matching of Value Added Tax (VAT) Out recaps with tax invoices and tax payment slips, and preparing recap of petty cash. There were several constraints found in the process of completing tasks, such as transactions without supporting documents, record of cash balances that were not match with the physical amounts, tax invoices with the same number, VAT Out data without tax invoice and tax payment slip, and unreadable receipts. The solution for the found of transactions without supporting documents was recording the transaction as audit evidence. For the record of cash balances that were not match with the physical amounts, the evidences of cash disbursements which cause the mismatch, were attached to the acknowledgement of cash opname. Tax invoices with the same number and VAT Out data without tax invoice and tax payment slip were found during the process of completing the match of recaps VAT Out with tax invoices and tax payment slips. Solution for these constraints were highlighted the VAT Out data and added annotations on the explanatory column in VAT Out recaps. The unreadable receipts were found during the preparing recap of petty cash process. The receipts were then recorded and asked to the secretary partner.

Item Type:	Thesis (Internship)
Keywords:	auditing, audit evidence, recap petty cash
Subjects:	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:	07 May 2024 08:36
Last Modified:	07 May 2024 08:36
URI:	https://kc.umn.ac.id/id/eprint/30289

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