Relevant bibliographies by topics / Fixed asset audits

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Fixed asset audits'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Fixed asset audits"

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Wahyu, Wawan Devis. "Pengaruh Manajemen Aset Terhadap Tingkat Optimalitas Aset Tetap (Tanah) Pemerintah Provinsi Jambi." Jurnal Pendidikan Ekonomi (JUPE) 10, no. 1 (2021): 45–54. http://dx.doi.org/10.26740/jupe.v10n1.p45-54.

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The purpose of this study was to analyze the effect of fixed asset management (land) belonging to the Jambi Provincial Government. A total of 46 sample respondents were taken in this study using purposive sampling method. Asset inventory, asset legal audit, asset valuation, and asset monitoring and control are the variables used in this study. From the results of the analysis using the Multiple Linear Regression test tool, it shows the results of an individual test that it is proven that asset inventory has a positive and significant effect on the optimality of fixed assets (land) which means
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Fadila, Ririn Nur, and Diah Hari Suryaningrum. "Fixed Assets Account Audit Procedures at the YG Community Health Center." Sustainable Business Accounting and Management Review 5, no. 2 (2023): 14–25. http://dx.doi.org/10.61656/sbamr.v5i2.70.

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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 so
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Hizriati, Hilfa, and Muhammad Arfan. "The Implementation of Government Fixed Assets Administration: A Case Study on the Government of Aceh Singkil Regency." Journal of Accounting Research, Organization and Economics 5, no. 1 (2022): 82–96. http://dx.doi.org/10.24815/jaroe.v5i1.23218.

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The purpose of this study is to analyze the implementation of fixed asset administration in Aceh Singkil Government. A qualitative approach was used in this study and the sample was determined by using purposive sampling. Data source of this study is primary data. Triangulation technique was used to collect data using observation of asset administration documents, questionnaires, and in-depth interviews. The data were analyzed using qualitative analysis techniques of triangulation. In general, the results showed that the implementation of fixed asset administration in Aceh Singkil Government w
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Resti Heriyanti and Sulaeman. "Analysis Of The Implementation Of The Internal Control System In Fixed Asset Management (Case Study On: University Of Muhammadiyah Sukabumi)." Primanomics : Jurnal Ekonomi & Bisnis 22, no. 3 (2024): 255–64. http://dx.doi.org/10.31253/pe.v22i3.3217.

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Universities as higher education institutions play an important role in producing competent human resources. One of the key elements in supporting university operations is the availability of supporting facilities and infrastructure that are classified as fixed assets. Effective and efficient asset management is very important to ensure the success of the education process. However, based on observations at the Muhammadiyah University of Sukabumi (UMMI), several problems were found in the management of fixed assets, such as lack of asset identification, storage of damaged assets, and lack of m
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Siti Alya Noviani and Sri Trisnaningsih. "Effectiveness Of The Audit Function As An Internal Control Tool." International Journal of Economics and Management Research 3, no. 2 (2024): 103–8. http://dx.doi.org/10.55606/ijemr.v3i2.210.

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This research aims to determine the effectiveness of the audit function as an internal control tool. Audit as an internal control tool is very important for the efficiency and productivity of company operations. Internal audit is a process in which internal auditors review and assess the internal control systems and procedures used by an organization. Internal audits can assist in carrying out fixed asset acquisition procedures, improve management performance, and help companies maintain internal control. The internal audit function also makes it possible to measure and assess how effective ot
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Naufal Maulana Waluyo and R Muh Syah Arief Atmaja. "Penerapan Sikap Profesionalisme Auditor pada Pemeriksaan Aset dan Kas KAP Rudiana Fibriani." Jurnal Riset Ekonomi dan Akuntansi 2, no. 4 (2024): 494–504. http://dx.doi.org/10.54066/jrea-itb.v2i4.2702.

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The research objective is to evaluate the effectiveness of the audit process in ensuring the accuracy and completeness of financial statements and identifying the role of auditors in increasing the transparency and credibility of the company. The research method used is descriptive with an exploratory approach. The audit process involves four main stages: planning and designing the audit approach, testing controls and transactions, performing analytical procedures and detailed testing of balances, and completing the audit and issuing an audit report. The results show that a systematic and comp
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Petryk, Olena, and Artem Oliinyk. "Theoretical and practical aspects of auditing fixed assets of enterprises during the economic recovery of Ukraine." Fìnansi Ukraïni 2025, no. 6 (2025): 118–28. https://doi.org/10.33763/finukr2025.06.118.

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Introduction. The war in Ukraine has caused extensive destruction of infrastructure and fixed assets of enterprises, necessitating a revision of traditional audit approaches. In the context of economic instability and legal uncertainty, the audit of fixed assets becomes particularly important for ensuring the reliability of financial reporting and supporting recovery processes. Problem Statement. The study identifies the specific features of auditing fixed assets during the post-war economic recovery of Ukraine, taking into account asset damage, impairment, and legal changes in asset status. T
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Muhammad Ridwan. "PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFATAAN ASET TETAP BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN TANAH BUMBU." KINDAI 16, no. 3 (2021): 523–41. http://dx.doi.org/10.35972/kindai.v16i3.591.

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Abstract. This study aims to determine and analyze the Influence of inventory, legal audit and asset assessment in partially and simultaneously to the optimization of fixed assets in the Regional Financial and Asset Management Agency of Tanah Bumbu Regency. This research method uses a survey method with 63 respondents and then analyzes the data using the instrument test and multiple linear regression analysis. The results showed that the Inventory has a partial influence to the optimization of fixed assets, which is indicated by t count as 9,122. Legal audit partially influences to the optimiz
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Maharani Putri Rabbani and Rida Perwita Sari. "Audit Aset Tetap Pada PT. XYZ." Jurnal Riset Ekonomi dan Akuntansi 3, no. 1 (2025): 225–34. https://doi.org/10.54066/jrea-itb.v3i1.3036.

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This research aims to analyze the calculation of fixed asset depreciation at PT XYZ and evaluate its compliance with applicable accounting standards (PSAK 16). The research method used is quantitative analysis with secondary data sources, including financial statements and fixed asset lists of PT XYZ for the 2023 period. The analysis procedures include data collection, materiality determination, implementation of fixed asset audit procedures, and evaluation of findings. The research results show significant differences between the company's depreciation calculations and accounting standards. P
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Nursalim, Jusmin,. "Pengaruh Manajemen Aset Terhadap Tingkat Optimalitas Aset Tetap (Tanah dan Bangunan) Pemerintah Kabupaten Sorong." EQUILIBRIUM : Jurnal Ilmiah Ekonomi dan Pembelajarannya 6, no. 2 (2018): 139. http://dx.doi.org/10.25273/equilibrium.v6i2.2933.

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This research aims to analyze the impact of asset management towards optimality of<br />fixed assets (land and buildings) in the Local Government in Kabupaten Sorong. By using<br />purposive sampling method the number of research samples was takenas much as 48<br />respondents. The variables used are assets inventory, audit legal of assets assessment, as<br />well as supervision and asset control. Based on the analysis result using Multiple Linear<br />Regression test indicated that the asset inventory individually are proven have positive and<br />significa
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Dissertations / Theses on the topic "Fixed asset audits"

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Федорченко, О. Б. "Організація і методика обліку і аудиту наявності та руху основних засобів". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71442.

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У роботі досліджено організацію і методику обліку і аудиту наявності та руху основних засобів на досліджуваному підприємстві. Проведена повна автоматизація облікового процесу наявності та руху основних засобів. Основною метою є дослідження теоретичних і практичних аспектів організації обліку і аудиту наявності та руху основних засобів.<br>In the work the organization and methodology of accounting and auditing of availability and movement of fixed assets on the investigated enterprise are investigated. Full automation of the accounting process for the availability and movement of fixed assets h
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Fratriková, Denisa. "Audit účetní závěrky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223437.

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In this thesis I focus on the audit of financial statements from the perspective of the auditor. The first part contains the definition of basic theoretical concepts in this area and a description of audit procedures. This knowledge is used in the practical part for audit verification of operations with fixed assets in a particular entity. According to the findings I draw conclusions and proposals for solutions of deficiencies.
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Pernica, Ivo. "Audit majetku vybraného podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241398.

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The thesis is focused on the audit of the financial statements especially to the part of assets. The theoretical part describes the general characteristics of the audit, specifies selected areas of financial statement audit and defines accounting issues of fixed assets and inventory. The second part describes application process of auditing activities in a field of assets in a particular company. From the identified deficiencies are suggested recommendations which are focused to inventory valuation and depreciation of fixed assets.
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Скорба, Олег Анатолійович, Олег Анатольевич Скорба та Oleh Anatoliiovych Skorba. "Методика аудиту основних засобів". Thesis, Education and Science, 2014. http://essuir.sumdu.edu.ua/handle/123456789/59485.

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Статтю присвячено особливості порядку організації і методики проведення аудиту основних засобів суб'єкта господарювання<br>The article is devoted to some specific features of the organization and methodology of the audit of fixed assets of the entity
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Журавка, Федір Олександрович, Федор Александрович Журавка, Fedir Oleksandrovych Zhuravka, Олег Анатолійович Скорба, Олег Анатольевич Скорба та Oleh Anatoliiovych Skorba. "Особливості проведення аудиту основних засобів". Thesis, Українська академія банківської справи Національного банку України, 2011. http://essuir.sumdu.edu.ua/handle/123456789/63380.

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Скорба, О. А. "Методологічні аспекти обліку і аудиту амортизації основних засобів підприємства". Master's thesis, Українська академія банківської справи Національного банку України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/49736.

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Сучасні напрями розвитку економіки України потребують від керівників підприємств поглибленого аналізу своєї фінансово-економічної діяльності, пошуку внутрішніх фінансових резервів, знань сучасної законодавчої бази та економічних процесів.
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Kučerová, Martina. "Audit účetní závěrky vybrané firmy se zaměřením na oblast stálých aktiv." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383563.

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The purpose of this thesis is to prepare the audit of the financial statements of DELTA, a. s., focusing in particular on long-term assets. The selected company deals with the processing and sale of wood, and the supply of foundries and steelworks with ferro-alloys and metals. The default information for the procedure and making audit of the financial statements is the theoretical and analytical part of the thesis, which is then based in the practical part, where are applied selected audit procedures in field of long-term assets and suggested specific recommendations for the company.
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Ovčačík, Petr. "Srovnání auditorských postupů u dlouhodobého majetku ve vybraných společnostech." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319457.

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The master´s thesis is focused on the external audit. It is about a description of each stages and procedures for the audit of financial statements by an auditor. In the practical part, theoretical knowledge is applied to the selected corporations with focusing on audit procedures in the field of tangible and intangible fixed assets. The thesis contains descriptions of identified mistakes of each individual corporations and suggested solutions to overcome them.
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Іващенко, Д. Г. "Облік, аудит і аналіз основних засобів підприємства (на прикладі ПАТ «Одескабель»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12622.

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У роботі розглядаються теоретичні аспекти сутності основних засобів, їх класифікації, особливості обліку згідно вимог П(С)БО та МСБО. Досліджено методи нарахування амортизації основних засобів. Розглянуто особливості процесів обліку основних засобів на ПАТ «Одескабель». Досліджено особливості та етапи проведення внутрішнього та зовнішнього аудиту основних засобів. Здійснено аналіз основних показників діяльності ПАТ «Одескабель», проаналізовано стан, структуру, динаміку та ефективність використання основних засобів на підприємстві. Запропоновано рекомендації щодо покращення обліку та аудиту осн
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Негруца, Ю. О. "Основні засоби: організація обліку, аналізу та аудиту (на прикладі ТОВ «ВІДІ ПАЛЬМІРА»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Negrutsa.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розкрито теоретичні основи обліку основних засобів через визначення економічної сутності основних засобів, їх класифікації та оцінки в системі бухгалтерському обліку та фінансовій звітності. Наведена загальна економічна характеристика об’єкта дослідження - ТОВ «ВІДІ ПАЛЬМІРА» та вивчено порядок формування первинного, синтетичного бухгалтерського обліку операцій з надходження, руху основних засобів, їх ремонтів та різних поліпшень. Проведено аналіз ефективності використання основних зас
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Books on the topic "Fixed asset audits"

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Kazakova, Nataliya, and Anastasiya Ivanova. The concept of development of strategic assets of fund-intensive companies. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1370669.

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The monograph is devoted to the study of conceptual approaches to the development of information and analytical support for the development of strategic assets in fund-intensive companies. It covers three key areas: the stakeholder approach in accordance with the concept of sustainable business development; modeling the trend of strategic asset management; audit of the effectiveness of the KPI strategy of public fund-intensive companies using the SPACE-analysis methodology.&#x0D; The results of the study are aimed at developing the corporate strategic asset management system, as well as improv
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Gadzhiev, Nazirhan, Sergey Konovalenko, Ruslan Kornilovich, and Mihail Trofimov. Control and audit. Workshop. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1048687.

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The workshop contains situational tasks and practical tasks on the main chapters of the discipline. The presented tasks, tests and practical situations reveal the specifics of the discipline on such problematic issues as control and audit of operations with cash and securities, control and audit of operations with fixed assets and intangible assets, control and audit of settlement and credit operations, control and audit of financial results and the use of profits. Meets the requirements of the federal state educational standards of higher education of the latest generation. For cadets, studen
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Shirobokov, Vladimir. Accounting and financial accounting in agriculture. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1911447.

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The textbook has been prepared in accordance with the program of the discipline "Accounting financial accounting". It reflects the current state of accounting and financial accounting in agriculture. The general issues of the organization of accounting in agricultural organizations are considered. The methodology and methodology of financial accounting of specific objects (fixed assets, intangible assets, stocks, cash, settlement transactions, income and expenses, capital, etc.) are covered in detail. The presentation is based on a description of possible accounting options for assets, liabili
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Book chapters on the topic "Fixed asset audits"

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Dinata, Ruri Octari, and Maria Margaretta. "The Influence of Capital Structure, Dividend Policy, Fixed Asset Turnover and Audit Opinion on Company Value." In Advances in Economics, Business and Management Research. Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-558-4_21.

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"Appendix: Excerpt of Internal Revenue Service Cost Segregation Audit Guide." In Internal Control of Fixed Assets. John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118269107.app1.

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Nguyen, Hoang, and To Minh Tan Le. "The Value Relevance of Intangible Assets: Evidence from an Emerging Market Vietnam." In Contemporary Financial Management. Institute for Local Self-Government Maribor, 2023. http://dx.doi.org/10.4335/2023.3.3.

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This study aims to examine the value relevance of intangible assets and their influence on the value relevance of accounting information in Vietnamese-listed non-financial firms. Data used in the study are panel data collected from audited financial statements of 618 non-financial firms from 2015 to 2020. We test three models, including accounting information (earnings per share and book value per share) without intangible assets model, accounting information with intangible assets model, and accounting information with an interaction term of intangible assets model. Fixed-effects analyses sho
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Ovsiuk, Nina, Inna Afanasieva, and Nataliia Zaderaka. "ACCOUNTING AND FINANCIAL ASPECTS OF LEASE IN THE CONTEXT OF GLOBAL CHALLENGES." In Financial, accounting and analytical information and audit in the system of state and corporate management. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-268-5-6.

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The relevance and timeliness of the research topic confirms the need to form an effective system of accounting for the lease of fixed assets in the context of the global crisis, the decline in the solvency of tenants and changes in national and international regulations governing the procedure for lease transactions and lease payments. The purpose of the study is to identify and analyze the problematic issues of accounting for the lease of fixed assets and their reflection in the financial statements under national and international standards under the influence of the identified global challe
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Abbas, Sheik Abdullah, Karthikeyan Jothikumar, and Arif Ansari. "Role of Blockchain in Healthcare Sector." In Deep Learning for Healthcare Services. BENTHAM SCIENCE PUBLISHERS, 2023. http://dx.doi.org/10.2174/9789815080230123020005.

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The domain of bio-medical engineering is facing significant challenges and issues due to data management, data attribution, data security, data availability and privacy. The mechanism of blockchain corresponds to a time-stamped set of data records that is maintained and managed by a cluster/group of the computer system. The collection of cluster groups is secured and protected by cryptographic values, which are often said to be the chains. The growth of blockchain has progressed in a variety of applications in terms of asset management, IoT, smart devices, supply chains, public data validation
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Conference papers on the topic "Fixed asset audits"

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Meiryani, Chelsea Joscelind, Andreas Chang, and Dedeh Maryani. "Operational Audits of Inventories and Fixed Assets." In International Conference on Recent Innovations. SCITEPRESS - Science and Technology Publications, 2021. http://dx.doi.org/10.5220/0011242600003376.

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Hres, N. L., and A. V. Matveieva. "Regarding off-balance sheet accounting of leased fixed assets." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-17-18.

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Hutsalenko, Liubov, Tetiana Mulyk, Nataliia Tsaruk, and Alona Yurlova. "Conceptual principles of accounting for the right to lease a land plot as a type of intangible asset." In 24th International Scientific Conference. “Economic Science for Rural Development 2023”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2023. http://dx.doi.org/10.22616/esrd.2023.57.041.

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In Ukraine, land is an important resource for agricultural enterprises. Such enterprises cannot function without land, which is the main means of production. The long history of land reform has led to significant violations in the course of legal relations established since the initial acquisition of ownership of the land plot, the land share (share) so far, including violation of the terms of the moratorium, conclusion of agreements, restricting the right of use of the land plot, non-conformity of the actual boundaries of the land plot with the borders fixed in the documentation on land manag
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Lupu, Mihaela, and Elena Petreanu. "Particularities of internal control testing in the audit of tangible assets." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.18.

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Tangible assets represent assets that are held by a company to be used for more than one year in order to obtain economic benefits. The tangible assets are the core assets of many economic entities. At the same time, these assets can be points of vulnerability in companies' financial reporting, having a significant impact on balance sheets and financial performance. Therefore, the entities need to apply effective procedures to avoid these risks. An effective internal control system contributes to maintain the value of fixed assets, to comply with legal regulations and to make reasonable econom
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Aidong, Liu, and Zhao Jinling. "Construction of the Performance Audit Evaluation Index System of Fixed Assets Investments Project - Based on Chinese Experiences Empirical Study." In 2010 International Conference on E-Business and E-Government (ICEE). IEEE, 2010. http://dx.doi.org/10.1109/icee.2010.676.

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