PROSEDUR AUDIT PERSEDIAAN PADA KAP WAHYU SETYANINGSIH UNTUK MENGIDENTIFIKASI KESALAHAN PENYAJIAN NILAI PERSEDIAAN PADA LAPORAN KEUANGAN RSUD

Abstract

Inventory is one of the significant accounts in the financial statements of Regional Public Hospitals (RSUD) with a high risk of material misstatement, thus requiring appropriate audit procedures. This study aims to examine how inventory audit procedures in accordance with the Public Accountant Professional Standards (SPAP) are implemented by KAP Wahyu Setyaningsih to identify misstatements in inventory valuation, as well as to reveal the challenges and findings encountered by auditors during the audit process at RSUD. This research uses a qualitative approach with data collection techniques including literature review, interviews, and documentation such as stock opname reports, documentation of storage conditions, and audit result reports. The findings show that the auditors apply audit procedures in accordance with SPAP SA 501, which include physical observation, evaluation of supporting documents, and substantive testing. These procedures are also adapted to the specific conditions of RSUD as a public sector entity. The challenges and findings encountered by auditors include discrepancies between records and physical counts, inconsistencies between manual stock cards and system data, delays in supporting documents, stockpiling of items at risk of expiration, absence of warehouse staff during the audit, and recording differences between the central warehouse and service units. The audit procedures implemented were proven effective in identifying misstatements in inventory valuation.