Pelaksanaan Accounting Service & Audit Service Di Kantor Akuntan Publik Suganda Akna Suhri dan Rekan

The internship was conducted at Suganda Akna Suhri Public Accounting Firm with the place of assignment in audit division. During the internship, the author has handled 7 companies, such as PT EG, PT GIM, PT DBB, PT KHH, PT DPD, PT II and PT SAS. The tasks that were done are completing worksheet, performing journal, preparing bank confirmation letter, preparing accounts receivable confirmation letter, preparing accounts payable confirmation letter, performing cash opname, performing vouching, preparing working papers, preparing notes to financial statement, recalculation depreciation of fixed asset, updating notes to financial statement, footing in notes to financial statement, making recap of taxes, making recap of accounts payable, making recap of accounts receivable. During the internship, most of the tasks could be executed properly. Several obstacles emerged during the internship, which included difficulties: on accounts receivables confirmation letter can't be directly given because PT SAS not detailing by name a debtor, requests the data can't be updated on a regular basis because of the length of the data provided from the client. The suggestion to resolve the problem are as follows PT SAS needs to journaling and posting in the general ledger accounts receivable transaction based accounts receivable per debtor name, team leader coordinating continuously with the client to make the data immediately given, clients must cooperate with auditors to immediately complete the required data in order to speed up the audit process