Prosedur Test of Details untuk Menguji Asersi Keterjadian, Kelengkapan, dan Keakuratan pada Akun Pendapatan Operasional


  • Fisalma Salsabila Politeknik Negeri Jakarta


This article aims to describe one of the PT FSB revenue account audit procedures for the 2022 financial year by KAP RFM. The purpose of this audit is to ensure that the recorded revenue is actually proven to have been sold to PT FSB customers, this will be proven by the test of details audit procedure. Revenue is a material account because this account reflects the company's operational performance. The writing method used is descriptive method. The test of details procedure is carried out by sending a request for revenue transaction documents and then performing a vouching that will test the occurrence assertion, completeness assertion, and accuracy assertion. Based on the audit procedure, no material errors were found on the income account so it can be concluded that PT FSB's revenue account has proven the assertions tested and been presented with applicable regulations.


Keywords: Revenue, Assertions, Vouching

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