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Ref. KK
Per klien
12/31/2012
PARE
Dr.
353,700,000
178,500,000
86,450,000
136,000,000
94,400,000
154,000,000
165,000,000
14,000,000
1,182,050,000
^
16,000,000
-
Cr.
13,500,000
47,500,000
10,000,000
-
Per Audit
12/31/2012
340,200,000
178,500,000
38,950,000
152,000,000
94,400,000
144,000,000
165,000,000
14,000,000
1,127,050,000
^
1. We have done the compliance test to check in detail for the month January & December 2012
(see TOC 3 schedul)
# Purchases book by matching the journal voucher that completed with order purchasing,
receipt goods report, and bill.
2. We have done taking stock of inventory from PT. PETA on January 1
(AJ.1) Consignment Goods
Inventory Premium Comfort Plus 160cm
(correction for consignment goods)
13,500,000
13,500,000
16,000,000
(AJ.4) Expenses
Inventory Superior Comfort Plus 160cm
(to record promotion expenses for Gebyar BCA)
10,000,000
Client
PT. PETA
Schedul :
Inventory
16,000,000
10,000,000
Created By :
Herman
Audit By:
Nada
Indeks
Tanggal:
Tanggal:
Period:
31-Dec-2012
<
<
<
<
<
<
<
<
Client :
PT. PETA
Schedul :
Physical Inventory Checking
Unit
Physical
262
170
91
85
118
77
275
28
Amount
Card
272
170
41
95
118
72
275
28
Difference
10
0
50
10
0
5
0
0
Created By :
Audit By :
Herman
Nada
Tanggal:
Tanggal:
Notes
Consignment Goods
Transit Goods
Return of Devective Goods
Promotion Goods
-
Indeks
FF1
Period:
31-Dec-2012
Date
No. OP
00060
00068
00070
00080
00084
Costumers Name
PT. Yuki
PT. Flora
PT. Mahoni
PT. Oppa
PT. Yuki
Amount (in
Rp)
114,950,000
88,550,000
2,750,000
11,000,000
52,250,000
Audit Notes:
* The sample was selected randomly in the form of a purchase order (PO) in December 2012
*Supporting evidence consists of purchase requisition, purchase orders, supplier invoices and reports the receipt of
Conclusion: the purchase of raw materials has been conducted and recorded in accordance with the systems
and procedures established by the company
A) Mathematic Accuracy
B) Completeness of supporting evidence
C) Authorization
D) Post card stock
E) Posting to the general ledger of inventory and debt
F) Post to debt ledger
Client :
PT. PETA
Schedul :
Purchase Transaction Test
Created by :
Audit by :
Herman
Nada
Date :
Date :
Audit by :
Indeks
Nada
TOC3
Date :
Period :
12/31/2012
Costumer Name
PT. Flora
PT. Yuki
Ref.
KK
Per Klien
12/31/2012
186,500,000
101,000,000
PARE
Dr
Cr
-
(4) 52,250,000
287,500,000
^
Audit Notes :
1.We have confirm the debt on January 7, 2013 and subsquent payment until 21 January 2008
(see schedule MM11) and found the differences because based on journal. 3 on schedule F
obtained the differences as much as Rp52.250.000,- as corrections to the purchase
of 50 units inventory from PT. YUKI
2. We have conducted a compliance test for debt payment in December 2012 (see schedule TOC 3)
3. Audit Conclusion:
in our opinion, the balance of payable has been presented fairly and in accordance with the
General Accepted Financial Accounting Standard
Client :
PT. PETA
Schedul :
Account Payable
Created By :
Audit By :
Herman
Nada
Tanggal:
Tanggal:
Per Audit
12/31/2012
186,500,000 <
153,250,000 <
339,750,000
^
1 January 2008
on schedule F
Indeks
M1
Period:
31-Dec-2012
No.
Costumer
Name
1 PT. Flora
2 PT. Yuki
Address
Jl. Mangga No. 23 Jakarta
Jl. Betet No. 3 Jakarta
Confirmation
Results
CB
RD
Client :
Created by :
PT. PETA
Shedul :
Herman
Date :
Differences
37,500,000
Audit by :
Indeks
Nada
MM1.1
Date :
Periode :
12/31/2012
Confirmation
Amount
1
1
0
0
2
Amount (Rp)
186,500,000
138,500,000
(37,500,000)
287,500,000
287,500,000
Client :
PT. PETA
Shedul :
Positive confirmation of confirm payables summary
Created by :
Audit by :
Herman
Nada
Date :
Date :
Persentage (%)
Current year
64.87%
48.17%
-13.04%
100
100
Indeks
MM1.1
Periode :
12/31/2012
Client: PT PETA
balance sheet date: 31 Desember 2012
Inventory
Description
Inventory
per Klien
( 31/12/2012)
1,182,050,000
Note audit:
1. We have done the compliance test to check in detail for the month January & December 2012
(see TOC 3 schedul)
# Purchases book by matching the journal voucher that completed with order purchasing,
receipt goods report, and bill.
2. We have done taking stock of inventory from PT. PETA on January 1
(AJ.1) Consignment Goods
Inventory Premium Comfort Plus 160cm
(correction for consignment goods)
13,500,000
13,500,000
16,000,000
(AJ.4) Expenses
Inventory Superior Comfort Plus 160cm
(to record promotion expenses for Gebyar BCA)
10,000,000
16,000,000
10,000,000
PARE
D
per Audit
(31/12/2012)
C
55,000,000
T. PETA on January 1
13,500,000
0cm
13,500,000
47,500,000
52,250,000
s on purchasing from PT. YUKI)
0cm
16,000,000
16,000,000
10,000,000
10,000,000
1,127,050,000