Audit aset tetap PT WBDP = Audit of fixed asset of PT WBDP / Elis Fitriyani
| Main Authors: | Elis Fitriyani, author, Add author: Siti Nuryanah, supervisor, Add author: Mahdan Ibrahim, examiner, Add author: Handowo Dipo, examiner |
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| Format: | Bachelors Doctoral |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
https://lib.ui.ac.id/detail?id=20423811 |
Daftar Isi:
- <b>ABSTRAK</b> Laporan magang ini membahas tentang proses audit atas aset tetap PT WBDP yang dilakukan oleh KAP RSM AAJ untuk laporan keuangan per 31 Desember 2014. Penulis melaporkan secara rinci mengenai proses audit mulai dari tahap penerimaan klien, perencanaan audit, audit lapangan, dan pelaporan audit. Metode yang digunakan untuk mengumpulkan data adalah kerja praktik (magang) dan wawancara dengan auditor senior. Berdasarkan hasil proses audit, dapat disimpulkan bahwa kebijakan akuntansi atas aset tetap PT WBDP telah sesuai dengan Pernyataan Standar Akuntansi (PSAK) 16 Revisi 2011, serta prosedur audit yang dilakukan telah sesuai dengan teori dan standar yang berlaku. <hr><i><b>ABSTRACT</b> This internship report discusses about audit process of fixed asset of PT WBDP conducted by KAP RSM AAJ for the year ended December 31, 2014. The writer reports specifically about the audit steps start from client acceptance, audit planning, field work, and audit reporting. The method used to collect the data is internship and interview method. Based on the result of audit process, the writer concludes that the accounting policies for fixed asset are in accordance with PSAK 16 Revised 2011, and the audit procedures performed are in accordance with the theory and applicable standards.</i>