ABSTRAK
Laporan magang ini membahas mengenai proses audit atas akun aset tetap yangmerupakan bagian dari audit umum laporan keuangan PT MFY. PT MFYmerupakan perusahaan Offshore Services (jasa bawah laut), meliputi offshoreinstallation untuk perusahaan minyak dan gas serta marine survey and positioningservices. Auditor telah melaksanakan proses audit sesuai dengan AMR AuditManual, dimana AMR Audit Manual sendiri dibuat berdasarkan InternationalStandards on Auditing (ISA). Proses audit ini dimulai dari client acceptance andre-evaluation, pre planning, planning, fieldwork, dan completion and finalization.Temuan audit yang didapat dari akun aset tetap ialah ditemukan adanya kelemahanpengendalian internal dan penyusutan aset tetap.
ABSTRACT
This report explains about auditing process on property, plant, and equipmentaccount, as part of general audit of financial statement PT MFY. PT MFY is anoffshore company which offer services such as offshore installation for oil and gasmining companies and marine survey and positioning service. Auditor had donedoing audit based on AMR Audit Manual which based on International Standardson Auditing (ISA). Audit process begin from client acceptance, pre planning,planning, fieldwork, and completion and finalization. Based on process audit thatauditor had been held, there are some audit finding such as weakness in internalcontrol and depreciation of fixed assets. |
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