tinjauan prosedur audit atas hutang jangka pendek …
TRANSCRIPT
TINJAUAN PROSEDUR AUDIT ATAS HUTANG JANGKA
PENDEK PADA KLIEN KAP TENDY WATO & IFEN
TJHAI
LAPORAN PRAKTIK KERJA LAPANGAN
SINTA DWI WULANDARI
1510102015
PROGRAM STUDI AKUNTANSI D3
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA
2018
TINJAUAN PROSEDUR AUDIT ATAS HUTANG JANGKA
PENDEK PADA KLIEN KAP TENDY WATO & IFEN
TJHAI
LAPORAN PRAKTIK KERJA LAPANGAN
Diajukan Sebagai Salah Satu Syarat Untuk Memperoleh Gelar
Ahli Madya
SINTA DWI WULANDARI
1510102015
PROGRAM STUDI AKUNTANSI D3
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA
2018
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DAFTAR ISI
HALAMAN SAMPUL ................................................................................................. i
HALAMAN JUDUL ................................................................................................... ii
PERNYATAAN ORISINALITAS ........................................................................... iii
PERNYATAAN PERSETUJUAN PUBLIKASI .................................................... iv
PENGESAHAN ........................................................................................................... v
BERITA ACARA UJIAN PRAKTEK KERJA LAPANGAN .............................. vi
ABSTRAK ................................................................................................................. vii
ABSTRACT ............................................................................................................... viii
PRAKATA .................................................................................................................. ix
DAFTAR ISI ................................................................................................................ x
DAFTAR GAMBAR ................................................................................................. xii
DAFTAR LAMPIRAN ............................................................................................ xiii
BAB I PENDAHULUAN ............................................................................................ 1
I.1. Latar Belakang .................................................................................................. 1
I.2. Ruang Lingkup .................................................................................................. 3
I.3. Tujuan ............................................................................................................... 3
I.4. Sejarah Perusahaan ............................................................................................ 3
I.5. Struktur Organisasi ............................................................................................ 5
I.6. Kegiatan Usaha ................................................................................................. 6
I.7. Manfaat............................................................................................................. 7
BAB II TINJAUAN PUSTAKA ................................................................................ 9
II.1. Auditing ............................................................................................................ 9
II.1.1. Pengertian Auditing......................................................................................... 10
II.1.2. Standar Auditing ............................................................................................. 11
II.1.3. Pengelompokkan Auditing .............................................................................. 12
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II.1.4. Tahapan-tahapan Audit ........................................................................................... 14
II.2. Hutang Jangka Pendek ................................................................................. 16
II.2.1. Pengertian Hutang Jangka Pendek .................................................................. 16
II.2.2. Jenis-jenis Hutang Jangka Pendek .................................................................. 17
II.3. Yang Harus Diperhatikan dalam Memeriksa Hutang Jangka Pendek ... 18
II.3.1. Tujuan Pemeriksaan (Audit Objectives)Hutang Jangka Pendek ..................... 19
II.3.2. Penjelasan atas Tujuan Pemeriksaan Hutang Jangka Pendek ........................ 20
II.3.3 Prosedur Pemeriksaan Hutang Jangka Pendek ............................................... 24
BAB III PELAKSANAAN PRAKTIK KERJA LAPANGAN ............................. 27
III.1. GambaranUmumPraktikKerjaLapanganPadaKAP Tendy Wato & Ifen
Tjhai................................................................................................................ 27
III.2. Proses Audit KAP Tendy Wato & Ifen Tjhai ............................................. 27
III.3.1. Anggota Tim Audit ......................................................................................... 29
III.3.2. Perencanaan Audit pada PT.X ........................................................................ 30
III.3.3.Melanjutkan mengaudit PT.X .......................................................................... 31
III.3.4. Kebijakan Akuntansi PT.X ............................................................................. 31
III.4. Prosedur Audit Akun Hutang Jangka Pendek .......................................... 33
III.4.1. Prosedur Pengujian Pengendalian (Test of Control) Hutang Jangka Pendek . 34
III.4.2. Prosedur Pengujian Subtantif (Subtantive Test) Hutang Jangka Pendek ....... 35
BAB IV PENUTUP ................................................................................................... 36
IV.1. Kesimpulan ........................................................................................................ 36
DAFTAR PUSTAKA ................................................................................................ 37
RIWAYAT HIDUP
LAMPIRAN
xii
DAFTAR GAMBAR
Gambar 1. StrukturOrganisasi KAP Tendy Wato & Ifen Tjhai .................................... 5
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DAFTAR LAMPIRAN
Lampiran 1 Surat Keterangan Magang
Lampiran 2 Log Book Penyusunan Tugas Akhir Praktik Kerja Lapangan
Lampiran 3 Konfirmasi Pemegang Saham
Lampiran 4 Kirim Konfirmasi Bank
Lampiran 5 Kirim Konfirmasi Hutang Usaha
Lampiran 6 Legal Confirmation Letter
Lampiran 7 Masa Pajak PPh 21
Lampiran 8 Aplikasi ATLAS
Lampiran 9 Daftar Penilaian Pelaksanaan Praktik Kerja Lapangan
Lampiran 10 Opini Audit 2017
Lampiran 11 Foto Praktik Kerja Lapangan pada KAP Tendy Wato & Ifen Tjhai
Lampiran 12 Engagement Letter
Lampiran 13 To Do List
Lampiran 14 Biaya Cadangan Proyek
Lampiran 15 Current Liabilities
Lampiran 16 Adjustments