PROSEDUR PENGUJIAN SUBSTANTIF AKUN PIUTANG USAHA BLU FM OLEH KANTOR AKUNTAN PUBLIK SLAMET RIYANTO, ARYANTO & REKAN
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Fadhil Muhammad, .
Subject
Z719 Libraries (General)
Datestamp
2021-09-02 08:40:48
Abstract :
Substantive test of accounts receivable is a testing process that is carried out based on predetermined procedures to ensure the accuracy of the receivable balances in the financial statements. Accounts receivable is a substantive testing activity for accounts receivable carried out by KAP SLR against BLU FM which is engaged in Educational Services and Testing is carried out systematically in accordance with predetermined procedures. So that the conclusion from the results of this test was not found misstatements and it can be concluded that BLU FM has presented accounts receivable report fairly Keywords: Substantive testing, Accounts Receivable, Audit Procedures
Substantive test of accounts receivable is a testing process that is carried out based on predetermined procedures to ensure the accuracy of the receivable balances in the financial statements. Accounts receivable is a substantive testing activity for accounts receivable carried out by KAP SLR against BLU FM which is engaged in Educational Services and Testing is carried out systematically in accordance with predetermined procedures. So that the conclusion from the results of this test was not found misstatements and it can be concluded that BLU FM has presented accounts receivable report fairly Keywords: Substantive testing, Accounts Receivable, Audit Procedures
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