Evaluasi atas Prosedur Audit terhadap Aset Tetap PT CACA (Laporan Magang)
Pengarang:
Chandra, Elizabeth Christina - ; Dr. Sylvia Veronica Nalurita Purnama Siregar, S.E. (Pembimbing/Promotor) -
Deskripsi
This internship report discusses the evaluation of audit procedures carried out by KAP ELA regarding fixed assets owned by PT CACA for the period ended 31 December 2020. PT CACA is an Indonesian company engaged in the transportation service sector. This internship report specifically focuses on evaluating the conformity of the audit procedures carried out by KAP ELA regarding fixed assets owned by PT CACA. The audit procedures that are evaluated are the preparation of fixed assets' lead schedule, preparation of depreciation expense?s lead schedule, test fixed assets? disposal, test for depreciation expense, examine repairs and maintenance accounts, test for fixed assets? impairment, and review KJPP report. The evaluation result indicates that the audit procedures carried out by KAP ELA related to PT CACA's fixed assets are in accordance with the prevailing audit theory and auditing standards.Ada Tabel