Amelia Renata Silitonga, . (2026) ANALISIS PELAKSANAAN PROSEDUR AUDIT ATAS AKUN UANG MUKA PELANGGAN PADA PT XYZ. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study discusses the implementation of audit procedures for advance accounts at PT XYZ by Kantor Akuntan Publik Tanubrata Sutanto Fahmi Bambang & Rekan. Advance accounts need to be audited properly because they relate to cash receipts or payments whose benefits or obligations have not been fully realized in the current period. This study aims to identify the audit procedures performed by the auditor and examine how those procedures support the collection of audit evidence regarding the fairness of advance and prepayment account balances. This study uses a descriptive qualitative method, with data collected through observation, audit working paper documentation, and review of supporting audit documents. The results show that the audit procedures include requesting data from the client, determining materiality, preparing the audit program, preparing the lead schedule, performing tie-up procedures between the general ledger and trial balance, identifying key items and non-key items, preparing the Overall Substantive Procedure, performing subsequent testing, conducting vouching, and evaluating differences found during the audit. The audit results show that the differences identified were below the clearly trivial threshold, so no adjusting journal entry was required. Therefore, the audit procedures for advance accounts at PT XYZ were performed adequately and supported the auditor’s conclusion on the fairness of the account balances.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102045] [Pembimbing: Dewi Darmastuti] [Penguji 1: Rahmasari Fahria] [Ketua Penguji: Yongky Rangga Yuda Nugraha] |
| Uncontrolled Keywords: | Advance, Prepayment, Audit Procedures, Substantive Procedures, Audit Evidence |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | AMELIA RENATA SILITONGA |
| Date Deposited: | 05 Sep 2026 04:27 |
| Last Modified: | 05 Sep 2026 04:27 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51024 |
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