Detail Cantuman Kembali
Penerapan prosedur audit pada akun persediaan untuk menilai kewajaran penyajiannya dalam laporan keuangan PT Central Wire Industrial
- Bagikan:
ABSTRACT
In a manufacture company inventory hold an important role because inventory is an asset which has the biggest value and has supporting role for company’s operation. Therefore, inventory cycle needs to be audited for assess the fairness of the presentation of the inventory in the company’s financial statements.
PT. Central Wire Industrial is a manufacture company that produces cable. In conducting audit, the researcher is using company financial report, organizational structure, internal control questionnaire and another supporting documents.
Based on the internal control questionnaire, the researcher was informed that internal controls conducted by PT. Central Industrial Wire is sufficient, but there are some weaknesses that need to be fixed that is, the physical examination isn’t done routinely, quality control isn’t well performed, and card stock isn’t up to date While the results of substantive test, raw material inventory value presented in the financial statements by PT. Central Industrial Wire has been presented fairly in according to accounting principles. However, there is difference caused by raw material helper is mixed with work in process helper.
Thus, researcher suggest that PT. Central Wire Industrial could do routine stock opname, a more adequate quality control, using internal auditor to help for internal control, and more detailed financial report.
Keyword : audit, audit procedure, internal control system, substantive test
Cynthia Sunyono (11210007) - Personal Name
2014
Sk. Ak Sun 90 2014
Sk.Ak Sun 90 2014
Text
Indonesia
Universitas Widya Kartika
2014
Surabaya
x, 97 hal; 29 cm
LOADING LIST...
LOADING LIST...