SUPRAYOGI, KEVIN FERDINAND (2022) TINJAUAN ATAS PELAKSANAAN AUDIT ASET TETAP PADA PT XXX OLEH KAP RAZIKUN TARKOSUNARYO. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Aset tetap merupakan salah satu akun penyusun neraca yang nilainya sangat besar tepatnya pada pos aset. Audit atas aset tetap dilakukan untuk meyakinkan pengguna laporan keuangan bahwa akun aset tetap bebas dari salah saji material dan disajikan sesuai dengan standar akuntansi yang berlaku dengan wajar. KAP Razikun Tarkosunaryo adalah KAP yang melakukan audit pada laporan keuangan PT XXX periode tahun 2021. KAP Razikun Tarkosunaryo melakukan serangkaian prosedur untuk mengaudit aset tetap untuk mengungkapkan isi laporan keuangan milik PT XXX. Hasil dari temuan audit akan memengaruhi opini yang akan diberikan auditor terhadap akun aset tetap. Penulisan ini dilakukan dengan tujuan untuk meninjau praktik yang dilakukan KAP Razikun Tarkosunaryo telah sesuai dengan teori yang ada. Penulis menggunakan metode penelitian analisis kualitatif melalui studi kepustakaan dan wawancara. Penulisan ini berisikan hasil penelitian penulis mengenai prosedur audit aset tetap yang dilakukan oleh KAP Razikun Tarkosunaryo. Secara keseluruhan KAP Razikun Tarkosunaryo telah melakukan prosedur audit yang sesuai dengan teori yang ada dan standar yang berlaku. / Fixed assets are one of the accounts that make up the balance sheet whose value is very large, precisely in the asset account. An audit of property, plant and equipment is carried out to assure users of financial statements that the property, plant and equipment accounts are free from material misstatement and are presented in accordance with accounting standards that are reasonably applicable. KAP Razikun Tarkosunaryo is a KAP that audits the financial statements of PT XXX for the 2021 period. KAP Razikun Tarkosunaryo performs a series of procedures to audit fixed assets to disclose the contents of the financial statements of PT XXX. The results of the audit findings will affect the opinion that will be given by the auditor on the fixed asset account. This writing was carried out with the aim of reviewing the practice carried out by KAP Razikun Tarkosunaryo in accordance with the existing theory. The author uses qualitative analysis research methods through library research and interviews. This writing contains the results of the author's research regarding the fixed asset audit procedures carried out by KAP Razikun Tarkosunaryo. Overall KAP Razikun Tarkosunaryo has carried out audit procedures in accordance with existing theory and applicable standards.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | aset tetap, audit, prosedur audit, fixed assets, audit, audit procedures |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing PKN STAN Subject Area > Audit |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 13 Jun 2023 03:53 |
| Last Modified: | 13 Jun 2023 03:53 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1603 |
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