Audit atas aktiva tetap pada PT XYZ

Deskripsi

Fixed asset is defined as tangible asset which acquired in ready-to-use form or self-constructed. Fixed asset is acquired for use in operations, not for resale in normal course of business, and its useful life is more than one year. In this final report, writer explain the audit process of fixed asset in PT.XYZ (alias name) which consisted of land, building, machine & equipment, vehicles, and office supplies. The audit of fixed asset in PT.XYZ has discovered several miscalculation of depreciation expense and fixed asset disposal. To correct this problem, writer have made some adjusting entries..