Rizky Ramdhani, . (2023) PROSEDUR AUDIT SUBSTANTIF ATAS AKUN COGS PADA PT. XYZ OLEH KANTOR AKUNTAN PUBLIK GANI SIGIRO & HANDAYANI. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Substantive tests are audit procedures designed in such a way as to detect material misstatements at the assertion level. Cost of goods sold (COGS) is the cost incurred by a company to manufacture or sell its products. COGS includes raw material costs, direct labor costs, overhead costs, shipping costs and sales administration costs. Substantive testing is carried out based on the standards set out in the Program Audit. The Audit Program itself is a program created by the auditor to assist the audit process to be more structured. Substantive testing conducted by the Gani Sigiro & Handayani Public Accounting Firm begins with planning an audit in the form of compiling an audit program and requesting company information and financial information. Furthermore, an examination of the details of profit and loss is carried out to check whether there is fraud or not, then the amount of materiality is determined to determine the sample to be tested for substantive testing. After all substantive tests of the cost of goods sold account have been carried out, it can be concluded that the cost of goods sold account at PT XYZ has been presented fairly and in accordance with the provisions of the applicable substantive test procedures.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No.Panggil: 2010102051] [Pembimbing: Dewi Darmastuti] [Penguji 1: Masripah] [Penguji 2: Dewi Darmastuti] |
| Uncontrolled Keywords: | cost of goods sold, substantive testing, procedure |
| Subjects: | 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: | Rizky Ramdhani |
| Date Deposited: | 21 Sep 2023 04:07 |
| Last Modified: | 21 Sep 2023 04:07 |
| URI: | http://repository.upnvj.ac.id/id/eprint/24590 |
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