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"Laporan magang ini membahas mengenai evaluasi prosedur audit substantif atas akun kas dan setara kas pada PT IPS untuk penugasan audit interim periode 30 September 2022 serta refleksi diri yang dilakukan penulis dalam menjalani program magang selama tiga bulan di KAP KIM. Prosedur audit yang dilakukan adalah prosedur substantif baik prosedur analitis substantif serta pengujian terperinci seperti mempersiapkan konfirmasi bank, pengujian rekening koran, pengujian petty cash, dan pengujian sertifikat deposito. Evaluasi dilakukan dengan membandingkan prosedur yang dilaksanakan dengan teori dan standar yang berlaku seperti SA 315, SA 330, SA 500, SA 505, dan SA 520. Hasil evaluasi menunjukkan pelaksanaan prosedur telah sesuai dengan teori dan standar yang berlaku.

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This internship report discusses the evaluation of substantive audit procedures for cash and cash equivalents accounts at PT IPS for the interim audit period September 30, 2022, as well as the self-reflection during the three month internship program at KAP KIM. The audit procedures performed include substantive analytical procedures and tests of detail such as preparing bank confirmations, testing bank reconciliations, testing petty cash, and testing certificate of time deposit. The evaluation is conducted by comparing the implemented procedures with applicable theories and standards such as SA 315, SA 330, SA 500, SA 505, and SA 520. The results of the evaluation show that the implementation procedure is in accordance with the applicable theory and standards."

"Laporan magang ini dibuat untuk mengevaluasi metode pengujian terperinci akun utang usaha melalui prosedur pencarian kurang saji liabilitas PT Gamma yang telah dilakukan oleh KAP JON. PT Gamma adalah sebuah entitas yang bergerak di bidang pemeliharaan saluran sungai. Dalam laporan magang ini evaluasi dilakukan untuk membandingkan prosedur pencarian kurang saji liabilitas yang telah dilakukan oleh KAP JON dengan SA 200, SA 315, SA 320, SA 500, SA 530. Perbandingan yang dilakukan dimulai dari evaluasi materialitas, evaluasi populasi, evaluasi sampel dan evaluasi terhadap prosedur pencarian kurang saji liabilitas. Berdasarkan analisis yang telah dibuat, materialitas dan prosedur pencarian kurang saji liabilitas yang dilakukan telah dilaksanakan dengan baik Tetapi, sampel bukti audit belum diambil sesuai dengan jumlah yang diperlukan. Selain itu terdapat refleksi diri atas pengalaman yang didapat selama menjalani magang di KAP JON serta tindak lanjut untuk memperbaiki diri.

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This internship report is created to evaluate the test of detail method for trade payable through the search for unrecorded liabilities procedure of PT Gamma, conducted by KAP JON. PT Gamma is an entity engaged in river channel maintenance. In this internship report, the evaluation is conducted to compare search for unrecorded liabilities procedure conducted by KAP JON with SA 200, SA 315, SA320, SA 500, and SA 530. The comparison starts from the evaluation of materiality, evaluation of population, evaluation of sample, and evaluation of the search for unrecorded liabilities procedure. Based on the analysis made, the materiality and the search for unrecorded liabilities procedure conducted have been made in accordingly. However, the audit evidence samples were not taken in the required quantity. Apart from that internship report also contain self-reflection of experiences gained during internship period along with follow-up plans to improve oneself."

"Laporan magang ini bertujuan mengevaluasi prosedur audit saldo utang usaha yaitu Search for Unrecorded Liablities pada PT Green yang merupakan perusahaan yang bergerak di industri downstream gas bumi untuk laporan keuangan periode 31 Desember 2019. Evaluasi dilakukan dengan membandingkan standar audit yang berlaku dengan prosedur audit berdasarkan Audit Guide KAP Glow. Prosedur audit atas Search for Unrecorded Liablities (SURL) dilakukan menggunakan dua metode pengujian yaitu subsequent payment test dan unpaid invoices test untuk menguji asersi manajemen yaitu completeness, accuracy, cut-off, right and obligation, dan valuation. Berdasarkan hasil evaluasi, dijelaskan bahwa prosedur audit atas SURL yang dilakukan oleh tim audit KAP Glow telah sesuai dengan standar yang berlaku serta memenuhi asersi manajemen yang terkait.

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This internship report aims to evaluate the audit procedure of accounts payable, namely Search for Unrecorded Liabilities in PT Green, downstream company in natural gas industry, for the period ended December 31, 2019. The evaluation was carried out by comparing between the applicable audit standards and the audit procedures based on KAP Glow’s Audit Guide. The audit procedure for Search for Unrecorded Liabilities (SURL) is carried out using two testing methods, namely subsequent payment test and unpaid invoices test. The objective of those testing methods are to test management assertions which consist of completeness, accuracy, cut-off, right and obligation, and valuation. The evaluation results in that the audit procedure of Search for Unrecorded Liabilities (SURL) performed by the KAP Glow audit team were in accordance with applicable standards and fulfilled intended management assertions.

 

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