ABSTRAKLaporan magang ini membahas mengenai proses audit atas akun aset tetap yang
merupakan bagian dari audit umum laporan keuangan PT MFY. PT MFY
merupakan perusahaan Offshore Services (jasa bawah laut), meliputi offshore
installation untuk perusahaan minyak dan gas serta marine survey and positioning
services. Auditor telah melaksanakan proses audit sesuai dengan AMR Audit
Manual, dimana AMR Audit Manual sendiri dibuat berdasarkan International
Standards on Auditing (ISA). Proses audit ini dimulai dari client acceptance and
re-evaluation, pre planning, planning, fieldwork, dan completion and finalization.
Temuan audit yang didapat dari akun aset tetap ialah ditemukan adanya kelemahan
pengendalian internal dan penyusutan aset tetap.
ABSTRACTThis report explains about auditing process on property, plant, and equipment
account, as part of general audit of financial statement PT MFY. PT MFY is an
offshore company which offer services such as offshore installation for oil and gas
mining companies and marine survey and positioning service. Auditor had done
doing audit based on AMR Audit Manual which based on International Standards
on Auditing (ISA). Audit process begin from client acceptance, pre planning,
planning, fieldwork, and completion and finalization. Based on process audit that
auditor had been held, there are some audit finding such as weakness in internal
control and depreciation of fixed assets.
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