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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 by comparing the suitability of the entity's lease accounting treatment to the standard which was effective since January 1, 2020. The evaluation of accounting treatment includes initial measurement, subsequent measurement, presentation, and disclosure in PT Alfa's financial statements. Based on the evaluation conducted, PT Alfa's financial statements related to the lease have been presented fairly and in accordance with accounting standards applicable in Indonesia and are free from material misstatement.Ada Tabel

Ketersediaan

Call NumberLocationAvailable
12859PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia.,
Edisi -
Subjek Measurement
Presentation
Disclosure
Audit Procedure
Lease
Lessee
PSAK 73
Recalculation
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xii, 63 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
Lampiran Berkas Tidak Ada Data