PROSEDUR PENGUJIAN SUBSTANTIF AKUN INVESTASI PADA PT XYZ OLEH KANTOR AKUNTAN PUBLIK YONATHAN & REKAN

Veni Lathifah, . (2023) PROSEDUR PENGUJIAN SUBSTANTIF AKUN INVESTASI PADA PT XYZ OLEH KANTOR AKUNTAN PUBLIK YONATHAN & REKAN. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Investment is a commitment made at this time for a number of funds or other resources with the aim of obtaining a number of benefits in the future. Substantive testing of investment accounts was carried out by KAP Yonathan & Partners on PT XYZ which is engaged in export and import trading in the fisheries sector. Substantive testing of investment accounts is carried out to determine correctly that PT XYZ's investment balance is presented fairly and becomes a material consideration for PT XYZ's investors in investing. Data and information that support the writing of scientific papers are collected from observation and interview methods and then processed using a descriptive analysis based on primary data. The implementation of substantive testing begins with the acceptance of the engagement by KAP Yonathan & Partners, then proceeds to the audit planning stage and the audit process stage. At the planning stage, the audit date is determined, the audit team is assembled, the independence report is filled out and the client's business understanding is carried out. At the investment audit stage, requests for data, confirmation of balances, requests for deed of withdrawal and amendment of deed, preparation of WBS & WPL, absorption calculations, paperwork, and reports. Based on the results of the audit, it shows that the investment account at PT. XYZ has been presented fairly and no material misstatements have been found.

Item Type: Thesis (Tugas Akhir)
Additional Information: [No.Panggil: 2010102056] [Pembimbing: Masripah] [Penguji 1: Munasiron Miftah] [Penguji 2: Agus Maulana]
Uncontrolled Keywords: Examination, Substantive Testing, Investment
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User: Veni Lathifah
Date Deposited: 12 Jul 2023 08:55
Last Modified: 12 Jul 2023 08:55
URI: http://repository.upnvj.ac.id/id/eprint/24553

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