Fauziah, Annisa (2024) Penerapan Audit Atas Akun Utang Usaha dengan Pengujian Substantif pada PT. X (Studi Kasus : KAP Gideon Adi dan Rekan). Diploma thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to analyze and evaluate the implementation of audits by KAP Gideon Adi and Partners on accounts payable at PT. X. The research is focused on accounts payable because accounts payable are one of the accounts that are prone to errors in their presentation and disclosure. Financial statements of PT. X shows that the accounts payable account has a large nominal compared to its equity. This is supported by a debt to equity ratio (DER) of 1,534%. The research method used is a qualitative descriptive method by collecting data through interviews, observations and documentation. The results of the study show that the audit procedure for the accounts payable of PT. X has been carried out in accordance with applicable audit standards including debt confirmation procedures, review of supporting documents and subsequence testing. There are audit findings related to recording errors but its not material misstatements. The findings from this study can be used by auditors to develop effective and efficient audit measures ranging from initial materiality determination, audit samples and testing accounts payable samples on other clients. Keywords : Audit, Accounts Payable, Substantive Test
| Item Type: | Thesis (Diploma) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Accounting Diploma |
| Depositing User: | Annisa Fauziah |
| Date Deposited: | 30 Dec 2024 01:36 |
| Last Modified: | 30 Dec 2024 01:36 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12801 |
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