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Evaluasi Prosedur Audit KAP TTS terkait Depresiasi atas Akun Tanaman Produktif pada PT SBC (Laporan Magang)
This internship report is put together to evaluate audit procedures of KAP TTS for bearer plants account at PT SBC. PT SBC is a company that operates in the plantation industry. The evaluation process is carried out using the accounting standards related to bearer plants, namely PSAK No. 16 “Fixed Assets?? and comparing audit procedures on bearer plant accounts used by KAP TTS with applicable audit standards. The evaluation caried out on this internship report includes audit procedures such as making lead schedules, reasonableness test and recalculation of depreciation expense, comparison of the movement of depreciation expense stated on the lead schedule with indirect costs recorded by the client in the income statement, and footing and cross footing of the financial statement drafts. Based on the evaluation of the audit procedures carried out, the audit standards used by KAP TTS are in accordance with the applicable standards, namely SA. In addition, the five audit stages carried out by KAP TTS are in accordance with audit theory. Before the audit was carried out, the materiality determination was also in accordance with the theory. In carrying out the audit, there are differences in the procedures done that doesn’t include a physical inspection. This means the stated value of bearer plants was not verified. However, the procedures for obtaining audit evidence and testing management's assertions have been carried out in accordance with the theory. In addition to evaluating audit procedures, self-reflection is done which increases understanding about oneself as well as be a source of reference for further actions that needs to be done in the future..Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13098 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI., 2021 |
|---|---|
| Edisi | - |
| Subjek | Audit Procedures Bearer Plants |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 53 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |