Pelaksanaan Jasa Audit, Pajak dan Akuntansi di Kantor Akuntan Publik (KAP) Joachim Suliityo dan Rekan

Fatrin, Hellen Tiara (2013) Pelaksanaan Jasa Audit, Pajak dan Akuntansi di Kantor Akuntan Publik (KAP) Joachim Suliityo dan Rekan. Internship thesis, Universitas Multimedia Nusantara.

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Abstract

The internship was conducted in the auditing and taxation division of KAP Joachim Sulistyo & Rekan. The main task completed during the internship was preparing draft audited financial statement. The other tasks were preparing tax recapitulation for Value Added Tax and Income Tax, reviewing tax recapitulation for Value Added Tax and Income Tax, performing physical examination for cash (cash opname), recalculating client’s depreciation expense of fixed asset, making proposed adjusting entries, preparing audit working paper, mapping all of income statement accounts, and collecting audit evidence such as confirmation and vouching. There were some problems during the completion of tasks. The main problem were differences in format and terminology used for preparing audited financial sstatement, and errors in recording tax recapitulation. The differences in format and terminology could be solved by listening the explanation about format and terminology. Errors in recording tax recapitulation were found by comparing tax recapitulation with Surat Pemberitahuan (SPT). If there is a difference in recapitulation and SPT, it indicates weak internal control. The company should implement documentation procedure and monitoring procedure to improve internal control and make sure transactions are recorded correctly.

Item Type:	Thesis (Internship)
Keywords:	audited financial statement, tax recapitulation, audit evidence.
Subjects:	300 Social Sciences > 330 Economics > 336 Public Finance > 336.2 Taxes and Taxation 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 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting > 657.46 Tax Accounting
Divisions:	Faculty of Business > Accounting
Depositing User:	Administrator UMN Library
Date Deposited:	17 Oct 2024 01:08
Last Modified:	17 Oct 2024 01:08
URI:	https://kc.umn.ac.id/id/eprint/31835

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