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Evaluasi Prosedur Audit KAP EKA Terhadap Penurunan Nilai Aset Dalam Penyelesaian PT Besi Makmur (Laporan Magang)

This internship report discusses and evaluates the audit process and the impairment process of assets in progress, as a part of general financial statement audit on PT Besi Makmur for period ended in 31 December 2021. PT Besi Makmur is a steel production company. Auditor has conducted the majority audit process and impairment process, which is conducted in four phases; Understanding the Client’s Business and Environment, Planning, Evidence Testing, and Reporting. The main focuses included in this report are fixed assets and impairment. Based on the evaluation of audit procedure and impairment process on PT Besi Makmur’s assets in progress conducted by KAP EKA, it can be concluded that the audit procedure is not always in accordance with audit and accounting theory and standards, which are Audit Standards set by Indonesian Institute of Public Accountants and Financial Accounting Standards set by Institute of Indonesia Chartered Accountants. Discrepancies that occur include the final value of the specified asset at zero, the non-occurrence of measurements in the form of scrap with similar assets, and the disclosure on financial statements that do not fully comply with the standard..Ada Tabel

Ketersediaan

Call NumberLocationAvailable
13405PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI.,
Edisi -
Subjek Fixed assets
Audit Procedure
Substantive Procedures
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 79 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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