Pelaksanaan Jasa Audit Dan Jasa Akuntansi di Kantor Akuntan Publik Michelle Kristian

The internship was conducted at Michelle Kristian Public Accountant with the place of assignment in accounting division and audit division. During the internship the task that were done are footing financial statement and notes to financial statement, reviewing financial statement and notes to financial statement and draft audit report, preparing disclosure, preparing draft audit report, preparing analytical review by percentage on financial statement, sales-cogs analysis, and gross profit analysis, performing stock opname, vouching sales, test of balance , test of transaction accrued expense, preparing general ledger for disclosure, making confirmation letters, recapitulating taxes, inputting journal voucher on accurate, reviewing output journal accurate, changing account, and summarizing company’s deed. During the internship, most of the tasks can be executed properly. There are some constraint found for examples there are some accounts in PT BCS and PT SL financial statement and notes to financial statement that calculated falsely and some constraint found in draft audit report that financial statement and notes to financial statement linked falsely, there is a difference between stock record provided by PT TBE and the result of stock opname, and there are difference of customer information between ending balance on trial balance that provided by PT TBE and beginning balance on general ledger file provided by PT TBE. To solve that constraints, we should marked the constraint and asking the other staff such as manager or head of public accountant