T This report discusses the testing of the calculation and derecognition of fixed assets at pt kmp, a client of kap bharata, arifin, mumajad and sayuti, using sak etap chapter 15 on fixed assets as the main framework. pt kmp is an outsourcing service company with high asset mobility, which creates a risk of misstatement if fixed asset recording is not carried out properly. the internship was conducted at kap bharata, arifin, mumajad and sayuti (bams) with a focus on audit procedures for fixed assets in accordance with sak etap and the auditing standards sa 500 and sa 315. the activities included recalculation of depreciation, testing of additions and derecognition of fixed assets, physical inspection and review of supporting documents, as well as the preparation of adjusting journal entries. the theoretical discussion refers to fixed asset recognition, measurement, depreciation, derecognition, and disclosure, as well as to auditing standards, sak etap, sak ep, psak 216, sa 500, and sa 315. the results show that pt kmp has generally applied the relevant standards appropriately; however, an error was found in the recognition of a building classified as a fixed asset, which in fact is privately owned by the company’s owner but is still recorded as a company asset, so derecognition and reclassification to related party receivables are required to ensure that the financial statements reflect the proper rights and existence of the assets.