Sebagai staff auditor kita diminta untuk melakukan konfirmasi piutang untuk melengkapi

prosedur yang telah ditetapkan. Setelah surat konfirmasi dikirim kita memporleh balasan
untuk tiap surat konfirmasi (dapat dilihat di sheet konfirmasi 1, konfirmasi 2, dan konfirmasi 3)

Daftar Piutang seusai Ledger

Pelanggan Tahun 2019 Tahun 2018
AA 125,000,000 90,000,000
BB 80,000,000 115,000,000
CC 95,000,000 65,000,000

Diminta untuk mendokumentasikan balasan surat konfirmasi piutang ke dalam KKA

n konfirmasi 3)

alam KKA
 PT. DEF
Address & contact

January 7, 2020
PT AA
Adress & Contact

Dear Sir/Madam,
Related with the financial statements audit process of PT DEF at December 31, 2019 and for the year then ended, plea
confirm directly to our auditors from X Accounting Firm the amount of your indebtedness to us as of December 31, 201
which according to Rp 125.000.000,-.

Please check the appropriate respone below after determining whether this is in agreement as your records. If th
amount is in accordance with your accounting records, please put a check mark "V" to the left of the letter "A" below
And if the amount does not match, please give a check mark "V" to the left of the letter "B" with an explanation of th
amount of balance according to your books, and the reasons for the difference.

Due to the deadline, please confirm the response can be sent to this address by post / email before January 17, 2020.

Up: Auditor A, CPA

Jl. Medan No. 13 Jakarta
Telepon : (021) 472251
E-mail: aaa@gmail.com

Thank you for your attention and cooperation.

Regards,
PT DEF
 Signature Over Printed Name and Position of Signatory

------------------------------------------------------------------------------------------------------------------------------------------------------
Conf. No. : 001/PIUT/DEF/2020
Dear,
V A The balance is in accordance with my books.
B My books show the balance
Differences can be caused by:

Regards,

Name : Ismail
Position : Manager of Finances
Januari 15, 2020
r the year then ended, please
o us as of December 31, 2019

ment as your records. If this

e left of the letter "A" below.
B" with an explanation of the

before January 17, 2020.

---------------------------------
 PT. DEF
Address & contact

January 7, 2020
PT BB
Adress & Contact

Dear Sir/Madam,
Related with the financial statements audit process of PT DEF at December 31, 2019 and for the year then ended, plea
confirm directly to our auditors from X Accounting Firm the amount of your indebtedness to us as of December 31, 201
which according to Rp 80.000.000,-.

Please check the appropriate respone below after determining whether this is in agreement as your records. If th
amount is in accordance with your accounting records, please put a check mark "V" to the left of the letter "A" below
And if the amount does not match, please give a check mark "V" to the left of the letter "B" with an explanation of th
amount of balance according to your books, and the reasons for the difference.

Due to the deadline, please confirm the response can be sent to this address by post / email before January 17, 2020.

Up: Auditor A, CPA

Jl. Medan No. 13 Jakarta
Telepon : (021) 472251
E-mail: aaa@gmail.com

Thank you for your attention and cooperation.

Regards,
PT DEF
 Signature Over Printed Name and Position of Signatory

------------------------------------------------------------------------------------------------------------------------------------------------------
Conf. No. : 002/PIUT/DEF/2020
Dear,
V A The balance is in accordance with my books.
B My books show the balance
Differences can be caused by:

Regards,

Name : Andiran
Position : Manager of Finances
Janury 15, 2020
r the year then ended, please
o us as of December 31, 2019

ment as your records. If this

e left of the letter "A" below.
B" with an explanation of the

before January 17, 2020.

---------------------------------
 PT. DEF
Address & contact

January 7, 2020
PT CC
Adress & Contact

Dear Sir/Madam,
Related with the financial statements audit process of PT DEF at December 31, 2019 and for the year then ended, plea
confirm directly to our auditors from X Accounting Firm the amount of your indebtedness to us as of December 31, 201
which according to Rp 95.000.000,-.

Please check the appropriate respone below after determining whether this is in agreement as your records. If th
amount is in accordance with your accounting records, please put a check mark "V" to the left of the letter "A" below
And if the amount does not match, please give a check mark "V" to the left of the letter "B" with an explanation of th
amount of balance according to your books, and the reasons for the difference.

Due to the deadline, please confirm the response can be sent to this address by post / email before January 17, 2020.

Up: Auditor A, CPA

Jl. Medan No. 13 Jakarta
Telepon : (021) 472251
E-mail: aaa@gmail.com

Thank you for your attention and cooperation.

Regards,
PT DEF
 Signature Over Printed Name and Position of Signatory

------------------------------------------------------------------------------------------------------------------------------------------------------
Conf. No. : 003/PIUT/DEF/2020
Dear,
A The balance is in accordance with my books.
V B My books show the balance Rp. 45.000.000,-
Differences can be caused by:

We have not acknowledged the invoice for invoice No. 123 in amount Rp. 50.000.000,- because the
goods were recived on Januari 2nd.

Regards,

Name : Kevin
Position : Manager of Finances
Januari 17, 2020
r the year then ended, please
o us as of December 31, 2019

ment as your records. If this

e left of the letter "A" below.
B" with an explanation of the

before January 17, 2020.

---------------------------------

0.000,- because the

KAP X

PT ABC
Top Schedule - Account Receivables
31 December 2019, End Year AUDIT

PAJE/CAJE
Unadjusted Audited
Accounts Ref Debit
31-Des-19 WP ref 31-Dec-19
(Credit)

Nature of Account:
Merupakan saldo piutang usaha yang masih beredar dan penyisihan piutang ragu-ragu per 31 Desember 2019

Objective:
Untuk meyakini nilai saldo wajar akun piutang usaha yang masih beredar dan penyisihan piutang ragu-ragu per 31 D

Procedure Performed:
1. Meminta rincian piutang usaha yang masih beredar per 31 Desember 2019
2. Mengirim surat konfirmasii piutang usaha.

Finding:

Conclusion:
 WP ref.:
Prepared by:
Reviewed by:

Audited Audited
Differenc % Audit Remarks
31-Dec-19 31-Dec-18
e

- #DIV/0!
- #DIV/0!
- #DIV/0!
- #DIV/0!

gu per 31 Desember 2019

han piutang ragu-ragu per 31 Desember 2019

130A
KAP X

PT ABC
Register Confirmation
31 December 2019, End Year AUDIT

CONTROL REGISTER OF ACCOUNTS RECEIVABLE CONFIR

CUSTOM DATE
NO. WP ref.
ER NAME SENT RECEIVED

Objective:
Mendokumentasikan hasil konfirmasi puitang usaha

Procedures:
1. Mengirim surat konfirmasi piutang usaha
2. Mendokumentasikan tanggapan dari surat konfirmasi piutang usaha

Finding:

Conclusion:
 WP ref.: 130J
Prepared by:
Reviewed by:

GISTER OF ACCOUNTS RECEIVABLE CONFIRMATION

BALANCE
REMARKS
Ledger Confirmation DIFF.

-
-
-