Laporan magang ini membahas audit laporan keuangan secara umum dan analisis mengenai audit atas aset tetap PT HIS untuk tahun yang berakhir pada tanggal 31 Desember 2016. PT HIS merupakan perusahaan yang bergerak di bidang industri perhotelan. Berdasarkan audit atas aset tetap yang telah dilaksanakan, auditor menyimpulkan bahwa nilai aset tetap serta akumulasi penyusutan PT HIS telah disajikan dengan wajar sesuai dengan PSAK 16 Revisi 2015.

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This internship report aimed to explain the general audit of financial statements and audit analysis of PT HIS rsquo s fixed assets for the year ended December 31, 2016. PT HIS is a company engaged in Hospitality Industry. Based on an audit of fixed assets that have been implemented, the auditor concludes that the value of fixed assets and accumulated depreciation reported of PT HIS have been fairly presented in accordance with PSAK 16 Revised 2015.