Auliya Istifati, . (2020) PROSEDUR PENGUJIAN SUBSTANTIF AKUN PENDAPATAN PT.B OLEH KANTOR AKUNTAN PUBLIK JEPTHA, NASIB DAN JUNIHOL. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Substantive testing is a procedure designed to test errors or irregularities that affect the correctness of the balance of the financial statements. Revenue is the amount of money the company receives from operational activities and is an account that is very vulnerable to manipulation and it is the largest of account in the income statement. Therefore in carrying out substantive testing must design and carry out audit programs properly and correctly. Substantive testing of income accounts conducted by the public accountants, Jeptha, Nasib, and Junihol, is carried out on PT. B, which is a company engaged in information technology services. The testing is carried out systematically from the start of planning, determining the client company's materiality, and compiling program audits. In the audit program, there are also many activities carried out such as conducting analytical procedures, conducting vouching of sales, and preparing working papers. So it can be concluded that PT. B's revenue account during 2019 has been presented fairly and there are no material misstatements.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No.Panggil : 1710102060] [Pembimbing : Dwi Jaya Kirana] [Penguji 1 : Akhmad Saebani] [Penguji 2 : Ermawati] |
| Uncontrolled Keywords: | Substantive Testing, Revenue, Program Audit. |
| Subjects: | H Social Sciences > HG Finance Z Bibliography. Library Science. Information Resources > Z719 Libraries (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | Auliya Istifati |
| Date Deposited: | 14 Jan 2022 03:50 |
| Last Modified: | 14 Jan 2022 03:50 |
| URI: | http://repository.upnvj.ac.id/id/eprint/8789 |
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