Laut, Prastya Adjie Herlambang (2024) [Laporan Magang] - Siklus Informasi Akuntansi Pengumpulan Bukti Audit dalam Proses Audit di Kantor Akuntan Publik Kumalahadi, Kuncara, Sugeng Pamudji and Partners. STIE Tri Bhakti, Bekasi.
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Abstract
In a competitive business world, companies play a crucial role in advancing Indonesia's economy. To support economic growth and improve people's quality of life, companies must have accurate and credible financial statements, which serve as the basis for sound decision-making. An audit mechanism is necessary to ensure the integrity, transparency, and accuracy of financial information. Audits enhance accountability and transparency, as well as build trust with stakeholders. The audit process, conducted critically and systematically by independent parties, helps ensure the fairness of financial statements, compliance with accounting standards, and the prevention of fraud. Auditors must possess high levels of competence, independence, and professional ethics. The collection of audit evidence is a crucial initial step in the audit process, involving supporting documents for financial transactions. Audit evidence must be sufficiently competent to support financial statements. The accounting information cycle, which includes the collection, processing, and presentation of financial information, plays a role in validating audit evidence. This study explores the accounting information cycle in the collection of audit evidence at the Public Accounting Firm Kumalahadi, Kuncara, Sugeng Pamudji and Partners, with the aim of supporting an effective audit process.
Item Type: | Other |
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Uncontrolled Keywords / Kata Kunci: | Audit, Laporan Keuangan, Bukti Audit, Siklus Informasi, Pengambilan Keputusan |
Subjects: | Akuntansi Akuntansi > Audit Akuntansi > Sistem Informasi Akuntansi |
Prodi: | S1 Akuntansi |
Depositing User: | Sri Subiyanti |
Date Deposited: | 26 Jul 2024 08:25 |
Last Modified: | 26 Jul 2024 08:25 |
URI: | http://repository.stietribhakti.ac.id/id/eprint/1170 |
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