Laporan ini berisi tentang bagaimana prosedur audit aset tetap dilakukan atas PT. BCD yang bergerak di industri produksi semen. Laporan ini mendeskripsikan tahapan prosedur audit yang dilakukan untuk mengaudit PT. BCD. Laporan ini membahas mengenai isuisu seperti pembatasan lingkup audit, penurunan nilai aset Construction in Progress, dan keraguan atas keberlangsungan usaha. Selain itu juga dilakukan analisis mengenai aset tetap dan proses audit di PT. BCD.

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This internship report contains description about the audit process done at PT. BCD which engaged in cement production industry. This report describes the steps of the audit procedures taken in auditing PT. BCD. This report describes the issues such as limitation of scope in auditing procedures, company’s going concern, and the impairment of tangible assets owned under the classification of Construction in Progress. This report also shows the analysis of the audit procedures done by the auditors and the tangible assets owned by PT. BCD.