Fixed Assets Account Audit Procedures at the YG Community Health Center

Abstract

Fixed assets describe the company's significant wealth and have experienced depreciation in one accounting period. Fixed assets need to be audited because an audit is a form of critical and systematic examination of the financial statements that have been prepared, along with all financial records as supporting evidence. This is certainly able to maintain the quality of financial reporting. This study aims to determine the procedures, findings, and results of fixed asset accounting audits for the YG Community Health Center (Puskesmas) for the 2022 financial year. The data in this study were sourced from secondary data through the documentation method in data collection. The data analysis used in this research is descriptive qualitative analysis. Based on a review of fixed asset audit procedures at the YG Health Center, we saw several errors in depreciation calculations and account classification and placement. So, a reclassification and recommendation were given for several correcting journals regarding existing errors. There are limitations in this study that include the time to audit fixed assets and the lack of a new auditor in recognizing the specification of any fixed assets, particularly in the health center. For future research, it is recommended to study the impact of any audit recommendation on the audit opinion, especially in the audit of fixed assets.