Financial statement audit

Definition of Financial Statements

What is financial statement ?

         Definition of Financial Statements is Financial reports are a summary of accounting in the collection of various information to present information to users of financial statements for decision-making. They show the financial position, performance, and change in cash in an organized manner. Financial reports of this nature should be prepared in accordance with accounting standards. and should disclose the criteria used in financial statement preparation, such as accounting policies complete financial statements presentation It should be presented at the end of the accounting period at least once a year. The preparation is the responsibility of the company’s management. as well as present financial statements.

Components of the Financial Statement

        The components of a complete financial statement, according to Accounting Standard No. 35 Re: Presentation of Financial Statements, must include the following financial statements:

  • Balance sheet or statement of financial position.
  • Profit and Loss Statement.
  • A statement of equity changes Statement of Equity Changes.
  • Cash Flow Statements.
  • Financial Statement Notes and Accounting Policy Accounting Principles and Financial Statement Notes.

          which to come out as financial statements, it is caused by an accountant or accountant have input transactions by collecting various transactions that occur on a daily basis of the company to be recorded in the accounting program which is the main heart before accounting is to collect various transactions from document files Therefore, the arrangement of documents Separating documents into categories helps in typos, and easy to check from the Auditor

By dividing documents into months and sorting them by date, you can classify them. The following files make up the majority of it:
  • Purchase documents, raw materials, services, or assets
  • A sales tax document, service, or report file, or a copy of a sales tax invoice
  • Tax report file as well as the original tax invoice.
  • Payment Voucher and Petty Cash for paying water, electricity, and telephone bills, among other things.
  • File with Receipt Voucher
  • Tax forms P.N.D. 1, P.N.D. 30, P.N.36, P.N.D. 50, P.N.D. 51 that have been paid
  • Withholding TAX file or withholding TAX document
  • Social Security Form – Employee Salary File

          Details from the above-mentioned file, This can be used in companies that have their own accountants or given to the accounting office. You must also separate documents like as well.

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