Analisis pelaksanaan audit atas aset tetap pada perusahaan perbankan

Deskripsi

Audit fieldworks for fixed assets in banking industry use the same procedures as audit fieldworks for fixed assets in other industries. One small difference that occurred is about risk level carried by auditor. Audit risk for fixed assets in bank will be less than audit risk for fixed assets in manufacturing company because another bank?s account such as loan, bring higher risk due to its big percentage over bank?s total assets. The procedures to follow on audit fieldworks are planning, tests of control, substantive tests, and reporting. In substantive tests special for fixed assets auditor should also test the book value, the depreciation and its accumulation, and also tests for additional and disposal of assets. In accordance to accounting principles set in Indonesia, auditor also needs to concern about PSAK 16 dated 2007 about fixed assets.Ada tabel