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Evaluasi Prosedur Audit Dalam Rangka Pemenuhan Tujuan Audit Atas Piutang Usaha, Andhita Yukihana Rahmayanti, Birawani Dwi Anggraeni

Jurnal Vokasi Indonesia

This study emphasizes the fulfillness of the audit objectives with performed by evaluating the audit procedures on accounts receivable of non-public company, both related to the audit objectives of detailed balance and the audit objectives of presentation and disclosure. Auditors perform audit procedures include tests of controls and test of detailed balance on accounts receivable account, to reach audit assurances that the audit objectives have been met so that the information and figures included in the presentation and disclosure in accordance with general acceptance standard in Indonesia. This study using the descriptive method which analyzes working papers of auditors that …