Audit aset biologis pada PT PCK = Audit of biological asset at PT PCK
| Main Authors: | Tirza Anthea, author, Add author: Elok Tresnaningsih, supervisor, Add author: Ahmadi Hadibroto, examiner, Add author: Handowo Dipo, examiner |
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| Format: | Bachelors |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
https://lib.ui.ac.id/detail?id=20434408 |
Daftar Isi:
- <b>ABSTRAK</b><br> Laporan Magang ini membahas tentang perlakuan akuntansi dan prosedur audit atas aset biologis pada PT PCK. Prosedur audit dilaksanakan dengan tujuan mendapatkan keyakinan bahwa aset biologis milik PT PCK sudah disajikan dan diungkapkan sesuai dengan peraturan yang berlaku di Indonesia yaitu PSAK 16 (Revisi 2011) dan juga sesuai dengan peraturan yang berlaku di Singapura yaitu IAS 41. Hasil dari audit yang dilakukan bahwa aset biologis pada PT PCK telah disajikan secara wajar dan bebas dari salah saji yang material. <hr> <b>ABSTRACT</b><br> This report discusses the accounting and auditing procedures on biological assets at PT PCK. Audit procedures have been carried out with the aim of getting the assurance that biological assets owned by PT PCK has been presented and disclosed in accordance with the applicable accounting standards in Indonesia, namely PSAK 16, and also accordance with the applicable accounting standards in Singapore, namely IAS 41. The results of the audit conducted that biological assets at PT PCK has been presented fairly and free from material misstatement.