TEKNIK AUDIT TERHADAP AKTIVA TETAP GEDUNG DAN TANAH DALAM RANGKA MENILAI KEWAJARAN AKTIVA TETAP DAN LABA PERUSAHAAN

Abstract

The financial report is one of the important information that is used to make decisions . The objective of financial statements is to provide information regarding the financial position , performance and changes in financial position of an enterprise that is useful for a large number of economic actors and economic policy makers . One part of the financial statements are important fixed assets , this is because the value of fixed assets of the Material . So the error in fixed assets will impact disclosure errors in decision making . In the audit of the financial statements , Certified Public Accountants as an independent professional . In practice public accounting audit should be guided by the provisions contained in the Public Accounting Profession Standards established by the Indonesian Institute of Certified Public Accountants . Those standards include; ( 1 ) General Standards , ( 2 ) Field Work Standards , ( 3 ) Reporting Standards . So necessary audit techniques is made within the framework of the inspection program should be tailored to the conditions of the company being examined . This can be done by ( a) Risk assessment ie detection of Materiality , Audit Risk and Audit Strategy . ( b ) Understanding the internal control structure . And ( c ) of the Internal Control in General Fixed Assets transactions .
Keywords : Technical Audit , Fixed Assets , Fairness