Nur Indah Fitriani, . (2021) PROSEDUR PENGUJIAN SUBSTANTIF ATAS TRANSAKSI ASET TETAP PADA PT KLM OLEH KAP KKSP & REKAN JAKARTA (KUMALAHADI, KUNCARA, SUGENG PAMUDJI AND PARTNERS). Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (151kB) |
|
Text
AWAL.pdf Download (874kB) |
|
Text
BAB 1.pdf Download (157kB) |
|
Text
BAB 2 .pdf Restricted to Repository UPNVJ Only Download (661kB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (2MB) |
|
Text
BAB 4.pdf Download (93kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (425kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (522kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (2MB) |
Abstract
In the Public Accountant Firm, the audit of financial statements is tested by using substantive testing. Substantive Testing is a procedure or procedure designed to test the truth and minimize errors that occur that can affect the total balance of the financial statements. Fixed Assets are tangible assets owned by companies with a useful life of more than one year that are used for company operations and cannot be traded, fixed asset accounts are very vulnerable to recognition of the physical recording of fixed assets. When you want to perform substantive testing, it must be supported by fulfilling audit assertions in accordance with the available evidence. The implementation of substantive testing on fixed asset transactions was carried out by the Public Accountant Office of Kumalahadi, Kuncara, Sugeng Pamudji & Partners Jakarta on PT KLM, which is a company engaged in the import trade of machinery, spare parts and equipment. Tests are carried out regularly, starting with planning, determining materiality and risk, and compiling an audit program in accordance with the assertions that must be met. The audit program that has been prepared has several assertions that must be met, namely completeness, accuracy and the assessment of allocations in accordance with the results of the implementation of substantive testing procedures. So it can be concluded that fixed assets during 2020 have been presented fairly by meeting the audit assertions and there is no material misstatement.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | 1810102024, [Ketua Penguji : Noegrahini Lastiningsih], [Penguji 1 : Dewi Darmastuti], [Penguji 2 atau Dosen Pembimbing : Ayunita Ajengtiyas Saputri Mashuri] |
| Uncontrolled Keywords: | Substantive Testing, Fixed Assets, Assertions. |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | Nur Indah Fitriani |
| Date Deposited: | 21 Dec 2021 03:31 |
| Last Modified: | 21 Dec 2021 03:31 |
| URI: | http://repository.upnvj.ac.id/id/eprint/11327 |
Actions (login required)
 |
View Item |