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"[ABSTRAKLaporan ini membahas proses audit aset tetap PT PTN yang merupakan Perusahaan penghasil komponen transmisi kendaraan bermotor untuk periode yang berakhir pada 31 Desember 2014. Proses audit dilaksanakan berdasarkan Pedoman Audit NPY yang telah sesuai dengan standar ISA. Selama melakukan audit, auditor melihat kesesuaian kebijakan akuntansi aset tetap PT PTN dengan PSAK 16, sebagai standar akuntansi yang berlaku di Indonesia. Hasil audit menunjukkan beberapa temuan terkait klasifikasi aset dalam konstruksi dan beban depresiasi. Namun secara keseluruhan, laporan keuangan telah disajikan secara wajar dalam semua hal yang material, sehingga laporan keuangan diberi opini wajar tanpa pengecualian.

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ABSTRACTThe report is aimed to explain audit process of fixed assets for PT PTN, a Company that produces transmission components of vehicles for the period ended 31 December 2014. Audit process are implemented based on NPY Audit Guide which has been appropriate with ISA standard. During audit process, auditor analyzes accounting policy conformity with PSAK 16 as accounting standard that applied in Indonesia. The audit results show that there are some misstatements related classification of construction in progress and depreciation expense. But in general, financial statement present fairly in all material respects, so that auditor gave unqualified opinion.;The report is aimed to explain audit process of fixed assets for PT PTN, a Company that produces transmission components of vehicles for the period ended 31 December 2014. Audit process are implemented based on NPY Audit Guide which has been appropriate with ISA standard. During audit process, auditor analyzes accounting policy conformity with PSAK 16 as accounting standard that applied in Indonesia. The audit results show that there are some misstatements related classification of construction in progress and depreciation expense. But in general, financial statement present fairly in all material respects, so that auditor gave unqualified opinion., The report is aimed to explain audit process of fixed assets for PT PTN, a Company that produces transmission components of vehicles for the period ended 31 December 2014. Audit process are implemented based on NPY Audit Guide which has been appropriate with ISA standard. During audit process, auditor analyzes accounting policy conformity with PSAK 16 as accounting standard that applied in Indonesia. The audit results show that there are some misstatements related classification of construction in progress and depreciation expense. But in general, financial statement present fairly in all material respects, so that auditor gave unqualified opinion.]"

"ABSTRAKLaporan ini membahas proses audit aset tetap Hotel A yang merupakan Hotel bintang lima yang terdapat di kawasan Sudirman untuk periode akuntansi yang berakhir pada 31 Desember 2015. Proses audit yang dilakukan berdasarkan pedoman audit AAH yang menyesuaikan dengan standar ISA. Selama proses audit, auditor melihat keseuaian kebijakan akuntansi aset tetap Hotel A dengan regulasi yang berlaku di Indonesia. Secara keseluruhan, laporan keuangan telah disajikan dengan wajar dalam semua hal yang material, sehingga auditor memberikan opini wajar tanpa pengecualian. Prosedur audit yang dijalankan oleh KAP AAH dan praktik akuntansi Hotel A telah sesuai dengan teori dan standar yang berlaku.

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ABSTRACTThe report aims to explain audit process of fixed assets of Hotel A, which is a 5-star Hotel in Sudirman, Jakarta, for the accounting period that ends on December 31st, 2015. The audit process that is implemented by the audit team is based on AAH audit guide, which relies on the implementation of ISA. During audit process, the auditor analyzes companys compliances between accounting policies with the regulation applicable in Indonesia. Overall, financial statement presents fairly in material respect, so the auditor gave unqualified opinion. Audit procedure applied by KAP AAH and accounting policies in Hotel A have complied with the theory and the applicable standard."

"Laporan ini membahas proses audit yang dilaksanakan oleh KAP ABC atas aset tetap PT ERU, perusahaan yang merakit dan memproduksi transmisi manual untuk kendaraan bermotor beserta komponen pendukungnya. Proses audit dilaksanakan dengan mengacu pada Pedoman Audit ABC yang telah disesuaikan dengan standar ISA. Selama melakukan audit, auditor dapat menyimpulkan bahwa PT ERU telah menerapkan PSAK 16 secara sesuai ke dalam laporan keuangan mereka. Hasil audit menemukan kesalahan perhitungan beban depresiasi dan perlakuan akuntansi atas aset yang diperoleh dari sewa. Namun demikian, kesalahan ini telah disampaikan kepada manajemen dan telah dilakukan penyesuaian. Hasil audit menunjukkan bahwa keseluruhan aset tetap PT ERU telah disajikan secara wajar dalam semua hal yang material.

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This report discuss about audit process of ABC that was done on fixed assets of PT ERU, a company that produce and assemble automotive's manual transmission and its components. Audit process are carried out based on ABC Audit Guide which has been adjusted with ISA standard. Along the audit process, the auditor concluded that the company have applied PSAK 16 appropriately into their financial statement.

There were several findings as the result of the audit process, which consisted of miscalculation on the company's depreciation expense and incorrect treatment on assets that are acquired from lease. However, these findings have been communicated with management and have been adjusted. The audit result showed that the overall fixed asset of PT ERU has been presented fairly in all material respects."