Definisi Pengendalian Intern

Accounting is the methodical and full recording of financial transactions relating to a business, and it also denotes to the procedure of briefing, examining and evaluating these transactions to cross checking agencies and tax collection agencies. Accounting is one of the key purposes for nearly any company. It may be done by an auditor and accountant at small businesses or by substantial finance subdivisions with lots of employee’s at

In the world of business, it is so obvious that Certified Public Accountants are playing an extremely important role to the public. Working as Certified Public Accountants, it is so special that they provide accounting professional services not to a specific person but to the whole public. Therefore, the ethics and conducts of the Certified Public Accountants becomes much more important because it affects the reasonable operation and successful development of the whole industry. So, as a professional accountant, we need take the duties that required by the AICPA code of ethics --- “professional competence, confidentiality, integrity, and objectivity".

This research paper is being submitted on March 10, 2013, for Tiffany Krogman, A340/ACG3085 Section 03, Advanced Auditing Concepts & Standards.

Arens, A. A., Elder, R. J., & Beasley, M. S. (2006). Auditing and Assurance Services (11th Ed.). Prentice Hall, Upper Saddle River, NJ: Pearson Prestice

The AICPA Code of Professional Conduct provide guidance and rules for certified public accountants’ professional and ethical responsibilities. The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and acts discreditable to the accounting profession. The AICPA has established a conceptual framework for issues and threats that are not otherwise address in the code. The AICPA Conceptual Framework is a four-step approach consisting of identifying threats to compliance with the rules, evaluating the significance of the identified threats, identifying new and existing safeguards, and evaluating safeguards to determine if threats are reduced to an acceptable level.

CCL is a CCPC and follows ASPE. It is the second year that my firm auditing for CCL. It is CCL’s responsibility to correctly record accounting transaction and preparing financial reports. Manager should be unbiased to fairly present financial reports within GAAP. After careful analysis, I presented several accounting issues and related analysis as follow.

Her dissertation represents her original work and is worthy of consideration for the award of the degree of M-com (hons).

This dissertation consists of five main parts. The first part is the introduction which illustrates the importance of the study, the research objectives, and research framework as well. The second part is the literature review. After going through the previous research, according to the study

This study material has been prepared by the faculty of the Board of Studies. The objective of the study material is to provide teaching material to the students to enable them to obtain knowledge and skills in the subject. Students should also supplement their study by reference to the recommended text books. In case students need any

I would like to say my praise and gratitude to the Almighty Allah SWT who never leaves me alone and blessing me, thus I can finish this thesis pretty well. and also my praise to the Prophet Muhammad SAW for his guidance which has leaded me to become a better person. Then, in stages of writing this thesis, a lot of pray, support and help that are very useful that have given to me. Through this moment, I will express my thanks to many people who have provided their assistance. For example, time, energy, knowledge, and advice to me, therefore, I can finish this research as good as I can. First, I would like to say my gratitude to Dr. Ir. Ahmad H. Lubis, M.Sc. as the Rector of University of Al Azhar Indonesia, Dr. Faisal Hendra, M. Ed. as the Dean of Faculty of Letters, and Miss. SherienSabbah, S.Sn., M.Hum as the Head of English Department.

The study will be carried out at Universiti Teknologi Mara (UiTM). This university is an educational institution of high standards and provide learning for indigenous students in Malaysia. In addition, the various fields of study available to students and faculty, and the college has the right infrastructure and effective.

a. Mempunyai kepentingan atau perhatian yang sama terhadap suatu isu atau objek tertentu. Kepentingan dan atau

KATA PENGANTAR PENDAHULUAN INDEKS HARGA SAHAM GABUNGAN INDEKS SEKTORAL Grafik Pergerakan Indeks Sektoral INDEKS LQ45 JAKARTA ISLAMIC INDEX (JII) INDEKS KOMPAS100 INDEKS BISNIS-27 INDEKS PEFINDO25 INDEKS SRI-KEHATI INDEKS PAPAN UTAMA DAN PAPAN PENGEMBANGAN METODOLOGI PENGHITUNGAN INDEKS Bobot (Weight) Harga Teoritis Formula Penghitungan Harga Teoritis dan Jumlah Saham Tercatat Pembulatan

Filem ‘Indie’ adalah filem bebas yang dihasilkan oleh pengarah bebas yang menekan aspek seni dan aspek kehidupan sekeliling. Di sini filem ‘Indie’ di Malaysia juga terdapat nilai keseniannya yang tersendiri sama seperti filem-filem yang dihasilkan oleh pembikin filem yang lain. Terdapat banyak cabaran yang dihadapi oleh pembikin-pembikin filem ‘Indie’ di Malaysia dalam mengharungi kemelut industri filem tempatan. Cabarannya di sini adalah seperti masalah ego pembikin filem ‘Indie’ itu sendiri, tentang menghadapi konflik dengan kerajaan dan permasalahan dengan masyarakat. ‘Indie’ atau dalam perkataan penuhnya ‘Independent’ dan semua sudah sedia maklum bahawa ‘Independent’ bermaksud bebas atau berdiri sendiri menurut

Siklus penggajian dan SDM suatu entitas menyangkut peristiwa dan aktivitas yang berhubungan dengan kompensasi eksekutif serta karyawan. Siklus penggajian dan personalia meliputi penggunaan tenaga kerja dan pembayaran ke semua pegawai, tanpa memperhatikan klasifikasi atau metode penentuan kompensasi. Pegawai dapat berupa eksekutif dengan gaji tetap ditambah dengan bonus, pekerja kantor berdasarkan gaji bulanan dengan atau tanpa lembur, wiraniaga berdasarkan komisi, buruh pabrik dan pegawai serikat pekerja dibayar berdasarkan jam.