Pelaksanaan Jasa Audit di Kantor Akuntan Publik (KAP) Soejatna, Mulyana & Rekan

The internship was conducted at Soejatna, Mulyana and Partners Public Accounting Firm in Auditing Division as junior auditor. During the internship, the main task was provide auditing services for ABC Cooperative, PT BCD, PT BDE, PT EFG, PT GAP, PT GAS, PT MNO, PT TAM. There were some audit procedures such as general ledger processed, sampling, beginning balance testing, test of transaction and test of control for bank in, bank out, revenue, and purchasing, ending balance testing, revise independent audit report and audited financial report, organise audit working papers, and audit upon procedure The constraints when internship was found an incomplete and damage supporting evidence, several supporting documents are not signed by the parties concerned, supporting evidence of each transaction in the AUP assignment transaction was in Batam, a homemade record, and instead of the original evidence of external parties, parties interested in the assignment of the AUP does not provide a checking account, lack of internal support,grouping transactions in assignment AUP incompatible and inconsistent, and has not been approved by management and interested parties of client, there are cash and bank transactions for lending undue journalized in the system/general ledger, internal clients didn’t prepare data, and sample documents for audit, internal clients assigned to take care of the other companies that are still in a holding company. The solutions were noting these obstacles as audit findings and reported to the team leader, and included as a management letter and reported to the team leader, record the transaction as a transaction is not supported by the evidence incomplete document and discuss it in a meeting with management to verify, asking management to submit supporting evidence in Batam to be checked and verified the completeness proof, the proposed correction journals, problems were reported to the team leader and partner then coordinating with the team then held a meeting with management and the interested parties to ensure certainty of funds through the use of his accoun