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Evaluasi Prosedur Audit Substantif atas Mutasi Akun Properti Pertambangan pada PT Bara (Laporan Magang)
This internship report discusses about evaluation of substantive audit procedures carried out by KAP Neo on PT Bara’s mining properties account movement for financial report period ending on December 31, 2021. Evaluation is done based on four criteria, which are compliance of substantive audit procedures done with Auditing Standard (SA) 230 on Audit Documentation, SA 330 on the Auditor’s Responses to Assessed Risks, and PSAK 64 on Exploration for and Evaluation of Mineral Resources. The evaluation result shows that, in general, the audit process complies to the set criteria of evaluation. However, there is room for the audit documentation improvement, which is by adding the other relevant audit procedures’ working paper link to the working paper of audit procedures for mining properties account movement..Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13377 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI., 2022 |
|---|---|
| Edisi | - |
| Subjek | Mining properties Audit Procedure PSAK 64 |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xvi, 53 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |