Evaluasi Prosedur Audit atas Penerapan PSAK 73 pada PT Alfa (Laporan Magang)

This internship report evaluates the audit procedures of the implementation of PSAK 73 about Leases by PT Alfa as the lessee. PT Alfa is a company from retail industry, which rents various places to be used as outlets, warehouses, and offices. The audit procedure carried out is the recalculation of the entire lease contract of PT Alfa. The auditor tests management's calculations and assertions …