Scribd Logo
Upload

Welcome to Scribd!

  • S3-4CO 1 PSAK 72 Implementasi Dalam Dunia Audit

    Uploaded by

    Judiono Joemana
    9 views3 pages
    1. A sample of transactions from the sales journal should be traced to supporting documents like sales invoices, customer orders, and shipping documents to check for completeness and occurrence. 2. A sample of sales invoices should be checked against authorized price lists to verify accuracy of prices and terms and ensure invoices are properly authorized. 3. Dates on a sample of sales invoices should be compared to related shipping documents to ensure cutoff and proper period allocation.

    Original Description:

    S3-4CO~1 PSAK 72 Implementasi dalam Dunia Audit

    Original Title

    S3-4CO~1 PSAK 72 Implementasi dalam Dunia Audit

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    1. A sample of transactions from the sales journal should be traced to supporting documents like sales invoices, customer orders, and shipping documents to check for completeness and occurrence. 2. A sample of sales invoices should be checked against authorized price lists to verify accuracy of prices and terms and ensure invoices are properly authorized. 3. Dates on a sample of sales invoices should be compared to related shipping documents to ensure cutoff and proper period allocation.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    9 views3 pages

    S3-4CO 1 PSAK 72 Implementasi Dalam Dunia Audit

    Uploaded by

    Judiono Joemana
    1. A sample of transactions from the sales journal should be traced to supporting documents like sales invoices, customer orders, and shipping documents to check for completeness and occurrence. 2. A sample of sales invoices should be checked against authorized price lists to verify accuracy of prices and terms and ensure invoices are properly authorized. 3. Dates on a sample of sales invoices should be compared to related shipping documents to ensure cutoff and proper period allocation.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 3

    1 Dr.

    Cash 100 89
    Cr. Revenue
    Cr. Voucher payable 11
    2. Dr. Voucher payable 11 11
    Cr. Revenue

    Occurrence A sample of transactions from the sales jou


    the sales invoice, customer order, and
    shipping document.
    Completeness A sample of shipping documents should be

    Compare prices and terms for sample of sal


    Authorization and Accuracy
    invoices with authoriz ed price list.
    Cutoff From a sample, compare date of sales invo

    Classification For a sample of sales invoices, determine th


    f transactions from the sales journal should be traced to
    voice, customer order, and
    ocument.
    f shipping documents should be traced to related sales invoice and c

    rices and terms for sample of sales


    th authoriz ed price list.
    mple, compare date of sales invoice with date of shipment and date

    le of sales invoices, determine that each is properly classified in the

    You might also like