Evaluasi Prosedur Audit atas Beban Operasi Entitas MAA (Laporan Magang)

Deskripsi

This internship report aims to discuss the evaluation of audit procedures carried out by KAP FLA on MAA Entity?s operating expenses. The audit process that is evaluated is an audit process carried out on the audit of MAA Entity's 2020 financial statement. The audit procedures for operating expenses carried out by KAP FLA includes walkthrough procedures, making lead schedule and analytical review, sampling and sample selection, test of details of operating expenses, calculation of prepaid allocations, PSAK 73 object testing for rental expenses, payroll expenses audit procedures, and recalculation of fixed assets depreciation and intangible assets amortization. Overall, the audit procedures carried out by KAP FLA were in accordance with the International Standard on Auditing (ISA) as well as Arens, Elder, Beasley, & Hogan (2017).Ada Tabel