PT Lulus Tepat Waktu was found to have a difference in the recording of inventories of premium fuel oil amounting to Rp. 187.999.999 when the auditor conducted an examination of the financial statements of PT Lulus Tepat Waktu which ended on December 31, 2011. It is known that the difference in recording inventories was due to the inventory being lost in when the goods are on the way which are subjected to a process of evaporation by natural factors and the hose in the transfer of fuel oil from the truck tank to the buried tank leaks. Meanwhile, the recognition of lost goods is still recorded as inventory because when receiving goods, the field party does not provide the results of an examination report or the like which can be used as a measure of the assessment of goods receipt to the accounting party, so that the company records the inventory at the quantity on the proof of purchase.

From the above case, the Auditor gives an unqualified opinion and advises the company that before making financial reports, it is expected that there will be synchronization between staff / parties receiving goods and the accounting department regarding data on the state of fuel oil supplies.
In addition, the auditor also suggested that the accounting treatment for inventories should be in accordance with Statement of Financial Accounting Standard No. 14 by following the established policies consistently and recording PT Lulus Tepat Waktu.

Questions:
1. If there is a mistake when ordering by the order department such as recording an order for imported goods, but in reality ordering local goods, what should the auditor do?
2. What obstacles did the auditors experience when conducting inspections in the warehouse?
3. Is the inspection of Raw Materials, Work in Process and Finished Goods the same?
4. What needs to be matched in the Final Inventory List (Inventory Compilation) request procedure?