Reghina Yunita Hamidah, . (2023) PROSEDUR PENGUJIAN SUBSTANTIF AKUN PENJUALAN PT X OLEH KANTOR AKUNTAN PUBLIK YONATHAN & REKAN. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Sales is the company's main activity in selling goods to earn income. This activity is very prone to fraud in the recognition of revenue recording by the company. Substantive testing of sales accounts is an audit process performed to detect misstatements at the assertion level that may affect the correctness of sales account balances in the financial statements. Therefore, the purpose of writing this Final Project Report is to find out the implementation of substantive testing procedures for PT X sales account conducted by KAP Yonathan & Partner. PT X is a company engaged in the plastic packaging industry. The first step taken is to develop general audit planning stages such as preparing audit engagements, determining audit teams, determining materiality values, preparing audit programs, and submitting requests for audit data. Then, the substantive procedures carried out were determining sampling, preparing working papers, carrying out analytical procedures, conducting vouching, and making sales - cut offs. After carrying out the substantive testing procedures, it can be concluded that the recording of PT X's sales did not contain material misstatements and was presented fairly.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2010102038] [Pembimbing: Dewi Darmastuti] [Penguji 1: Munasiron Miftah] [Penguji 2: Ekawati Jati Wibawaningsih] |
| Uncontrolled Keywords: | Substantive Testing, Sales, Audit Procedures |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | Reghina Yunita Hamidah |
| Date Deposited: | 18 Aug 2023 03:01 |
| Last Modified: | 18 Aug 2023 03:01 |
| URI: | http://repository.upnvj.ac.id/id/eprint/24562 |
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