[ABSTRAK
Pada laporan ini dibahas prosedur audit atas akun aset tetap pada PT M, sebuahperusahaan yang bergerak di industri layanan kesehatan. Prosedur audit dirancangoleh auditor dengan berpedoman pada metodologi audit ORG Global. Proses auditdiawali dengan fase perencanaan, pelaksanaan audit lapangan, dan diakhiridengan fase penyelesaian audit dan penerbitan laporan audit periode 2014.Pembahasan dan analisis dilakukan dengan melihat kecukupan prosedur audityang telah dijalankan auditor. Hasil audit menunjukan tidak terdapat temuan yangsignifikan terkait aset tetap perusahaan namun auditor mengidentifikasi masihadanya kelemahan pengendalian terkait pengelolaan data aset tetap perusahaan.Berdasarkan proses audit yang dijalankan, kebijakan akuntansi perusahaan telah sesuai dengan Pernyataan Standar Akuntansi Keuangan yang berlaku dan teori terkait. Untuk audit atas laporan keuangan PT M, auditor menyimpulkan bahwalaporan keuangan telah disajikan secara wajar,
ABSTRACT
This report discusses the audit procedure performed for fixed asset or property,plant, and equipment of PT M, a company that engages in healthcare serviceindustry. The audit procedures were designed based on audit methodology ofORG Global. Furthermore, the discussion starts with planning procedure,followed by audit fieldwork, and audit report release for the period ended 2014.The discussion is regarding adequacy of audit procedures performed. During theaudit process, auditor did not note any material findings regarding fixed asset andno required adjustment were proposed. Auditor did mention several deficiencieson company?s internal control relating the maintenance of fixed asset register.Based on the audit process, the accounting policy, which the companyimplemented, has complied with PSAK and related theories. Auditor concludedthat the financial statement presents fairly., This report discusses the audit procedure performed for fixed asset or property,plant, and equipment of PT M, a company that engages in healthcare serviceindustry. The audit procedures were designed based on audit methodology ofORG Global. Furthermore, the discussion starts with planning procedure,followed by audit fieldwork, and audit report release for the period ended 2014.The discussion is regarding adequacy of audit procedures performed. During theaudit process, auditor did not note any material findings regarding fixed asset andno required adjustment were proposed. Auditor did mention several deficiencieson company’s internal control relating the maintenance of fixed asset register.Based on the audit process, the accounting policy, which the companyimplemented, has complied with PSAK and related theories. Auditor concludedthat the financial statement presents fairly.] |
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