Programpengujian Substantif Terhadap Mutasi Kas Pada Kap Wartono

Oleh :
Anista Fitri Amalia - F3310020 - Fak. Ekonomi dan Bisnis

Wartono Public Accounting Firm is a business entity that has obtained permission from the Ministry of Finance as a forum for public accountants to provide services, which is located on the road A. Yani No. 335, Manahan, Surakarta. The purpose of this research is to determine the substantive testing procedures to cash mutations in the KAP Wartono. To meet these objectives, the research carried out by taking some of the data overview of the company and substantive testing program to mutations cash. Based on the research conducted, it can be concluded that the substantive test program to mutations cash in the KAP Wartono Surakarta has been implemented in accordance with the Public Accountants Professional Standards (SPAP). Though there are still some drawbacks. The weakness is not doing an adequate analitycal procedures in auditing clients the analitycal procedure is only performed if the old client audit. Of weaknesses disclosed, there is a recommendation that is expected to be considered by KAP Wartono Surakarta. The recommendation is to do analytical procedures in performing audit procedures to clients both old and new clients so it will get more accurate information and in accordance with the present circumstances, so it can be compared with the expectations of the auditor based on his experience.