Pengujian terinci atas saldo biaya eksplorasi dan pengembangan yang ditangguhkan serta aktiva tetap pada PT J : Test of details balances for deferred exploration and development and fixed asset company J

Deskripsi

The focus of this final internship report is test of details balances for deferred exploration and construction cost and fix asset. Test of details are used to obtain audit assurance when we need assurance for a financial statement assertion beyond that provided by tests of controls and substantive analytical procedures. Because substantive analytical procedures can direct attention to higher-risk areas and are generally more efficient than tests of details, audit teams should seek assurance first from substantive analytical procedures before performing tests of details. If it is not possible to obtain sufficient assurance from tests of controls and substantive analytical procedures, it will be necessary to perform tests of details.Ada tabel