HOW KAP KOSASIH, NURDIYAMAN, MULYADI, TJAHJO & REKAN ASSESS THE CLIENT’S ALLOWANCE FOR DOUBTFUL ACCOUNT RECEIVABLE?

Abstract

This research is a qualitative research to examine how the Kosasih public accounting firm, Nurdiyaman, Mulyadi, Tjahjo & Rekan audited the allowance for uncollectible accounts. The focus of this research is to explain what procedures need to be done and what documents are needed to audit the uncollectible accounts. The results of the study indicate that the procedures of the public accounting firm Kosasih, Nurdiyaman, Mulyadi, Tjahjo & Rekan are in accordance with the statements of financial accounting standards (PSAK), tax regulations, and related theories.