PEMERIKSAAN AKUTANSI II

AUDIT ASET TETAP

YULAZRI M.AK., CA., CPA
FAK EKONOMI & BISNIS
 Capitalization policy/kebijakan kapitalisasi

Adalah kebijakan dalam pembelian/perolehan dan pengakuan sebagai aset tetap

Nilai perolehan dibawah batas kebijakan akan dicatat sebagai beban/biaya. Nilai diatas
kebijakan dicatat sebagai aset tetap

Contoh : ditetapkan kebijakan kapitalisasi adalah sebesar Rp. 5.000.000 per satuan aset

Jika dilakukan pembelian misalkan beli laptop seharga Rp. 3.5 juta maka pembelian
laptop tsb akan dicatat sebagai beban, bukan dicatat sebagai perolehan aset tetap. Atas
laptop tsb tetap diawasi dan dicatat secara extracomtable, diluar pembukuan.
 Klasifikasi Aset Tetap
Tanah
Bangunan
Mesin-mesin
Kendaraan
Pelatan pabrik
Peralatan kantor
Komputer dan jaringan
Construction in progress
dll
AUDIT PROGRAM
AUDIT ASET TETAP
 Applikasi CEAVOP - PPE

Transaksi saldo disclosure

Additional/ PPE Depreciation

Deduction Exp
• complateness
C
• complateness
• Accuracy
C Db Cr Db Cr

LP L
A
• Existency K R
E E
C E C
V
E A E
• Accuracy O

A
 Audit program - PPE

Transaksi saldo disclosure

PPE Depreciation
Addition/
Cost expenses
deduction
Accdepr
• complateness
Audit
• complateness C
C C
C
Db Cr
Cr Db
Db Cr
Cr

objective E
E
• Existency LP LR
LR
A
A
• Accuracy

• Accuracy E
E K C
C E
E C
C
V
V
A E
E A E
A O A E
O

Audit
• Physical sighting
procedures • Test control
• Cek existency of assets
C • Cut off test E

• Test existency • Analitical procedures acc depr

• Cek kondisi asset
E addition/deduction V
• Test metode depresiasi

• - Cek kepemilikan asets

O
 Equipment and Related Accounts
Manufacturing Accumulated
Equipment Depreciated
Beginning Disposals Disposals Beginning
balance balance
Acquisitions Current period
depreciation
Ending
balance Ending balance

Gain or Loss Depreciation

on Disposals Expense
 Equipment and Related Accounts
Manufacturing Accumulated
Equipment Depreciated
Beginning Disposals Disposals Beginning
balance balance
Acquisitions Current period
depreciation
Ending
balance Ending balance

Gain or Loss Depreciation

on Disposals Expense
Internal Control and Related Accounts

Refer ke halaman 156 s/d 159

Paktikum Audi, Sukrisno Agoes, edisi 4, Penerbit Salemba 4

 Auditing Manufacturing Equipment and
Related Accounts
Perform analytical procedures
Plus verify:
 Current year acquisitions
 Current year disposals
 Ending balance in the asset account
 Depreciation expense
 Ending balance in accumulated depreciation
Analytical Procedures for Manufacturing
Equipment
 Verify Current Year Acquisitions

Current year additions have a long-term effect

on the financial statements.

Seven of the eight balance-related

audit objectives are used as a frame of reference.
 Balance-related Audit Objectives

Detail tie-in:
Current acquisitions agree
with the master file.

1. Foot the acquisition schedule.

2. Trace the individual acquisitions
to the master file.
3. Trace the total to the general ledger.
 Balance-related Audit Objectives

Existence:
Current acquisitions as listed exist.

1. Examine vendors’ invoices and

receiving reports Physical
2. Physically examine assets. sighting
Physical sighting

Melakukan pengecekan
Physical sighting
ke lokasi dimana asset
itu berada dengan
memperhatikan
kuantitas, layak pakai
quantit
dan transfer antara Kondisi Transfe
bagian, devisi,
aset layak
y r aset
perusahaan dst.
pakai
 Balance-related Audit Objectives

Completeness:

Existing acquisitions are recorded.

1. Examine vendors’ invoices of closely

related accounts to uncover items that
should be manufacturing equipment.
2. Review lease and rental agreements.
Balance-related Audit Objectives

Accuracy:

Current year acquisitions as listed

are accurate.

1. Examine vendors’ invoices.

 Balance-related Audit Objectives

Classification:
Current year acquisitions as listed
are correctly classified.

1. Examine vendors’ invoices in

manufacturing equipment account.
2. Examine vendors’ invoices of closely
related accounts.
3. Examine rent and lease expense
for capitalizable leases.
Balance-related Audit Objectives

Cutoff:

Current year acquisitions are recorded

in the correct period.

1. Review transactions near the balance

sheet date for correct period.
 Major Balance-related
Audit Objectives
Rights:

The client has rights to current year

acquisitions.
1. Examine vendors’ invoices.
 Ownership
Klasifikasi Aset Bukti Kepemilikan
yang diperiksa
 Tanah
 Sertifikat Tanah (HGB,SHM dsb)
 Bangunan
 Sertifikat
 Mesin-mesin
 Kontrak, invoice, certificate
origin
 BPKB, STNK, Invoice
 Kendaraan  Invoice
 Pelatan pabrik  Invoice
 Peralatan kantor  Invoice
 Komputer dan jaringan  Kontrak, invoice dll
 Construction in progress  dll
 dll
Verify Current Year Disposals
 Review whether newly acquired assets
replace existing assets

 Analyze gains and losses on disposal

 Review documents for indications of

deletion of equipment

 Make inquiries about the possibility of

the disposal of assets
Verify Ending Balance
of Asset Accounts

 All recorded equipment physically

exists on the balance sheet date

 All equipment owned is recorded

 Verify Depreciation Expense

The most important objective is accuracy.

Consistent depreciation policy

Correct calculations
Verify Ending Balance in Accumulated
Depreciation
Accumulated depreciation as stated
in the property master file agrees
with the general ledger.

Accumulated depreciation in the

master file is accurate.
 Buku referensi :

Auditing & jasa assurance pendekatan terintegrasi, Arens, edisi 15,

Penerbit Erlangga
Paktikum Audi, Sukrisno Agoes, edisi 4, Penerbit Salemba 4