<![CDATA[This paper is about the calculation of depreciation of fixed assets by PT ABC and kap kh auditors in the period 2019, which aims to explain the audit procedures on fixed assets of PT ABC by kap kh auditors, explain the findings of the audit of fixed assets of PT ABC, mention adjustments to the findings of the audit of permanent assets of PT ABC, and explain the impact of the audit findings on the financial statements on PT ABC period 2019. The data source used is secondary data. The data collection technique used is a documentation method. The data analysis method used is the quantitative analysis method. At the time of the audit of PT ABC's fixed assets by implementing audit procedures, there was a difference in depreciation calculation between PT ABC and kap kh auditors. Based on that, adjustment / journal correction is carried out. The difference and adjustment will have an impact on the financial statements, namely the increase in the total financial position statement and the total comprehensive income statement on the income statement of PT ABC for the period 2019. ]]>
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