Pelaksanaan Kerja Magang di Kantor Akuntan Publik Suganda Akna Suhri dan Rekan Sebagai Junior Auditor

Lim, Steffi Aprilda Natasya (2014) Pelaksanaan Kerja Magang di Kantor Akuntan Publik Suganda Akna Suhri dan Rekan Sebagai Junior Auditor. Internship thesis, Universitas Multimedia Nusantara.

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Abstract

The internship was conducted at Suganda Akna Suhri Public Accountant with the placement in audit division. During the internship the task that were done are participating in kick-off meeting, understanding the Standard Operational Procedures (SOP), performing vouching, performing footing and cross-footing, preparing working papers, filing, matching the data request with client’s documents, performing cash opname, performing fixed assets physical examination, copying the documents of audit findings, preparing draft field audit report, participating in discussion of audit findings, preparing final audit report, tidying data request, updating working paper in new format, following up documents from client, translating management letter and statement of revenue and expenditures, and reviewing management letter. During the internship, most of the tasks could be executed properly. Several obstacles emerged during the internship, which included difficulties: in translating DKS Central management letter there are some specific terms in Indonesian which must be translated into English, there are the restrictions on the amount of documents that can copy at LSM S, so the writer can not discuss findings that in the documents with senior auditor, there was unmatch schedule between the auditor and the client at LSM K, so auditor can not perform vouching, and the lack of confirmation that the e-mail containing data request has been received by client at LSM D make the audit process is hampered. In order to resolve the above-mentioned issues, the writer ask senior auditor if there are some specific term in Indonesian which must be translated into English, LSM S copying the documents that can not copy in LSM S to third party, the auditor performed overtime working at LSM K to finish the vouching, and the auditor gives hardcopy data request to client at LSM D, so they can prepare documents that needed soon

Item Type:	Thesis (Internship)
Keywords:	Plan and design an audit approach, perform test of controls and substantive tests of transactions, perform analitical procedures and tests of details of balances, complete the audit and issue an audit repor
Subjects:	000 Computer Science, Information and General Works
Divisions:	Faculty of Business > Accounting
Depositing User:	Administrator UMN Library
Date Deposited:	27 Jun 2024 08:15
Last Modified:	27 Jun 2024 08:15
URI:	https://kc.umn.ac.id/id/eprint/31100

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