PROSEDUR AUDIT TERHADAP AKUN ASET TETAP PADA PT XYZ OLEH KANTOR AKUNTAN PUBLIK (KAP) ABC

Abstract

This study aims to analyze the implementation of audit procedures on fixed asset accounts at PT XYZ, a company engaged in the distribution of medical devices. Fixed assets represent a significant proportion of the company’s total assets and play an important role in supporting operational activities, thereby requiring particular attention in the audit process. This research employs a qualitative method using a case study approach. The data was obtained through in-depth interviews with two external auditors directly involved in auditing PT XYZ’s financial statements, as well as an analysis of the company’s financial statements and supporting documents related to fixed assets. The results indicate that, in general, the audit procedures applied to fixed assets have been adequately implemented and are in accordance with applicable auditing standards. However, several weaknesses were identified, including fixed assets that are no longer optimally utilized, inadequately organized documentation for asset transfers, and the classification of asset-related expenditures that is not fully consistent with capitalization policies. These findings suggest the need to strengthen internal control and improve fixed asset administration to support the fair presentation of financial statements. This study is expected to provide practical insights for management in managing fixed assets and serve as an academic reference for future research on fixed asset auditing in medical device distribution companies.