Laporan Magang ini mengevaluasi prosedur audit atas akun aset tetap PT BETHA, perusahaan yang bergerak di bidang pengangkutan batubara di Indonesia. Evaluasi prosedur audit pada PT BETHA dilakukan berdasarkan ALPHA Audit Guide yang berbasis pada International Auditing Standard (ISA). Secara keseluruhan prosedur audit pada PT BETHA telah sesuai dengan ketentuan yang berlaku. Prosedur audit yang dilakukan oleh KAP ALPHA tertunda dikarenakan pembahasan terkait penurunan nilai, dokumentasi aset tetap yang kurang baik, pemindahan kantor pada saat pelaksanaan audit lapangan, dan tingginya employee turnover. Selain itu, PT BETHA telah menyajikan dan mengungkapkan aset tetap sesuai dengan PSAK 16.

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This report aims to evaluate audit procedure of PT BETHA’s fixed asset account, a company engages in coal shipping service. Evaluation of audit procedure in PT BETHA has been in line with ALPHA Audit Guide which is based on International Auditing Standard (“ISA”). In general, audit procedure in PT BETHA are in accordance with applicable audit policy. Audit procedure conducted by KAP ALPHA was delayed due to discussion regarding impairment, poor documentation of fixed asset, change location of head office during audit period, and high employee turnover. In conclusion, PT BETHA has presented and disclosed fixed asset in accordance with PSAK 16.