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The purpose of this study is to meticulously explain the Central Java Province Health Center's inventory account audit methods and the crucial conclusions reached by the Wahyu Setyaningsih Public Accounting Firm. To ensure the existence and completeness of a community health center, and to identify any disparities or inadequacies between the balances in the current financial statements and the real inventory, an inventory audit must be conducted. This study's primary and secondary data are documentation, literature, and interviews. A thorough analysis of the data from the public accounting firm observations will be conducted to understand what transpired. The Firm, known for its adherence to procedural rules for expert auditing and conducting audit procedures in compliance with the professional accountant standards established by the Indonesian Institute of Public Accountants, has provided reliable findings and interviews. When inspecting a health center's financial report, the audit company frequently discovered nearly identical results from many audited health centers, such as improperly managed storage warehouses for inventories and manual inventory recording that differed from computerized recording programs. After the term, warehouse staff wrote out or zeroed out consumables. The management letter, including the crucial findings, will be delivered to the customer, who will then decide whether or not to fix any issues that are currently present.
Rahmawati et al. (Wed,) studied this question.