Tringanitha, Reny (2010) TINJAUAN AUDIT AKTIVA TETAP PADA PT. AIM TRUST. S1 thesis, Universitas Mercu Buana.
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Abstract
The title given to this research is Audit Reviews of Fixed Assets in PT AIM TRUST, period 2007. The cases of this study are as follows: whether an audit of fixed assets in PT AIM TRUST accordance with auditing theory and SPAP, period 2007. As for the objectives of this study are proving that the audit of fixed assets in accordance with auditing theory and SPAP. Research methods in use are quantitative descriptive and qualitative descriptive methods. The result for the audit of fixed assets by auditors with SPAP reference that audits are conducted on fixed assets accordance with auditing theory and SPA and test result on the transaction of fixed assets is indicated that the data of fixed assets in PT AIM TRUST really exist and the fair has served. Key Word : Audit, Fixed Asset Penelitian ini berjudul tentang Tinjauan Audit Aktiva Tetap pada PT AIM TRUST, periode 2007. Masalah yang dikaji dalam penelitian ini adalah apakah audit atas aktiva tetap pada PT AIM TRUST telah sesuai dengan teori audit dan SPAP, periode tahun 2007. Tujuan penelitian ini adalah membuktikan bahwa audit atas aktiva telah sesuai dengan teori audit dan SPAP. Metode Penelitian yang di gunakan adalah metode deskriptif kuantitatif dan deskriptif kualitatif. Hasil analisa atas audit aktiva tetap yang dilakukan oleh auditor dengan referensi SPAP adalah bahwa audit yang dilakukan atas aktiva tetap sudah sesuai dengan teori audit dan SPAP dan hasil test atas transaksi aktiva tetap menunjukkan bahwa data aktiva tetap PT AIM TRUST benar – benar ada dan sudah di sajikan wajar. Kata Kunci : Audit, Aktiva tetap
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