laporan kerja magang pelaksanaan jasa audit di kantor akuntan publik suganda akna suhri dan rekan

The internship was conducted at Suganda Akna Suhri Public Accounting Firm with placement in audit division. During the internship, the tasks that were done are preparing working paper, summarizing the contents of the agreement, recapitulation of company’s deeds and agreements, create input VAT and output VAT recap, recapitulation of tax based on periodic tax return (SPT Masa 1721), preparing list of audit data request, proof reading, footing and cross-footing, create checking account and cash recap, performing bank confirmation letter examination, create insurance recap, create income statement recap, vouching for expense account, physical inspection of fixed assets, stock opname, and create audit document index. During internship, most tasks can be executed properly. There were an obstacle found when performing physical inspection of fixed asset, stock opname, and vouching for PT RIG because client can’t provide the evidence of expense transaction and purchase transaction of fixed asset and inventory (operational assets). The suggestion for the public accounting firm is setting standard operating procedures (SOP) for audit-related activities