PROSEDUR PENGUJIAN SUBSTANTIF AKUN BEBAN OPERASIONAL PADA PT XYZ OLEH KAP JOACHIM ADHI PITER POLTAK DAN REKAN (JAPP)

• Main Author: Muhammad Rafi Sabil, (Author)
• Format: Book
• Published: 2022-06-06.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upnvj.ac.id/19229/1/ABSTRAK.pdf; http://repository.upnvj.ac.id/19229/2/AWAL.pdf; http://repository.upnvj.ac.id/19229/3/BAB%20I.pdf; http://repository.upnvj.ac.id/19229/4/BAB%20II.pdf; http://repository.upnvj.ac.id/19229/5/BAB%20III.pdf; http://repository.upnvj.ac.id/19229/6/BAB%20IV.pdf; http://repository.upnvj.ac.id/19229/7/DAFTAR%20PUSTAKA.pdf; http://repository.upnvj.ac.id/19229/8/RIWAYAT%20HIDUP.pdf; http://repository.upnvj.ac.id/19229/9/LAMPIRAN.pdf; http://repository.upnvj.ac.id/19229/10/HASIL%20TURNITIN.pdf
• Keywords: HF5601 Accounting

Auditing is an examination carried out by an independent party and is carried out critically and systematically on the financial statements that have been prepared by the management. In auditing there are several procedures that are useful for testing assertions, one of which is the substantive testing procedure. Substantive testing procedures are audit procedures used to check for misstatements and the fairness of balances. One of them is in the operating expense account, operating expenses are expenses incurred by the company that are used to fund all company operational processes that aim to achieve company goals. Substantive testing activities carried out by KAP Joachim Adhi Piter Poltak and Partners (JAPP) against PT XYZ which is a company that provides accreditation to agencies. The implementation is carried out systematically from audit planning to the field work stage, in field work carrying out vouching activities for PT XYZ's operating expenses, so it can be concluded that PT XYZ's operating expenses account is presented fairly and there is no material misstatement.