Adinda Azzahra, . (2024) PROSEDUR PENGUJIAN SUBTANTIF AKUN PENDAPATAN PADA PT XYZ OLEH KANTOR AKUNTAN PUBLIK RIBKA ARETHA DAN REKAN. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Substantive testing of revenue accounts is a process performed in an audit to test and detect material errors or misstatements that may affect the accuracy of the revenue balances reported in the financial statements. Revenue is one of the accounts that is very vulnerable to manipulation in the financial reporting of a company, especially in the income statement. Therefore, it is very important for auditors to carry out substantive testing based on the standards set out in the audit program. Substantive testing of revenue accounts is carried out by the Public Accounting Firm Ribka Aretha and Partners on PT XYZ which is engaged in providing seafarer education services. The implementation of substantive testing on revenue accounts begins with the audit planning stage, where the audit team prepares an audit plan, prepares an audit engagement, submits client requests in the form of general information and company financial statements, determines materiality, and prepares an audit program. The next step is the fieldwork stage. Here, the auditor conducts an examination of the revenue details, determines the sample to be examined, prepares audit working papers that record the findings and test results, and performs vouching or checks the evidence that supports the revenue transaction. Thus, it can be concluded that the substantive testing of the revenue account at PT XYZ was carried out fairly and no material misstatement was found.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No.Panggil: 2110102070] [Pembimbing: Wisnu Julianto] [Ketua Penguji: Praptiningsih] [Penguji 1: Akhmad Saebani] |
| Uncontrolled Keywords: | Substantive Testing, Revenue, Program Audit |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | ADINDA AZZAHRA |
| Date Deposited: | 01 Oct 2024 02:28 |
| Last Modified: | 01 Oct 2024 02:28 |
| URI: | http://repository.upnvj.ac.id/id/eprint/31067 |
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