Description

Premium Comfort 160cm

Superior Comfort 160 cm
Medium Comfort 160cm
Superior Comfort 180 cm
Pocket Spring Latex 160cm
Superior Comfort Plus 160cm
Spring Latex 160cm
Super Kids 120cm
Inventory on Delivery

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

(AJ.2) Inventory Medium Comfort 160cm

47,500,000
VAT-in
4,750,000
Account Payable PT. YUKI
52,250,000
(correction for goods in transit as much as 50 units on purchasing from PT. YUKI)
(AJ.3) Inventory Superior Comfort 180cm
Cost of Good Sold
(correction for goods return as much as 10 units)

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

<
<
<
<
<
<
<
<

For location at : PT. PETA

Jl. Pinang No. 2 Jakarta

Inventory Taking date :

1 Januari 2013
Good Name
(inventory/code number,)
Premium Comfort 160cm
Superior Comfort 160 cm
Medium Comfort 160cm
Superior Comfort 180 cm
Pocket Spring Latex 160cm
Superior Comfort Plus 160cm
Spring Latex 160cm
Super Kids 120cm

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 :

voices and reports the receipt of goods

ordance with the systems

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

see schedule TOC 3)

ance with the

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

Amount per Client

186,500,000
101,000,000
287,500,000
^

Confirmation
Results
CB
RD

r = Check the proof of cash / bank expenditures

Client :

Created by :

PT. PETA
Shedul :

List of Confirmation and Expenditure after The Balance Sheet Date

Herman
Date :

Differences
37,500,000

Audit by :

Expenditure after the

Balance Sheet Date
186.500.000 r
40.000.000 r

Indeks

Nada

MM1.1

Date :

Periode :

12/31/2012

Delivery Confirmation Date :

(x) First Delivery : 4 Januari 2008
(x) Second Delivery
:

balance based on confirmation :

Reported differences:
Confirmation Result
Differences with client
Back to the post
Not back
Total sent
Total Account Payable

Confirmation
Amount
1
1
0
0
2

Amount (Rp)
186,500,000
138,500,000
(37,500,000)

287,500,000
287,500,000

Percentage confirmation sent

to total account payable

Client :

PT. PETA
Shedul :
Positive confirmation of confirm payables summary

Created by :

Audit by :

Herman

Nada

Date :

Date :

ery : 4 Januari 2008

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

Ref.KK per Audit

(31/12/2011)
1,136,000,000

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

(AJ.2) Inventory Medium Comfort 160cm

47,500,000
VAT-in
4,750,000
Account Payable PT. YUKI
52,250,000
(correction for goods in transit as much as 50 units on purchasing from PT. YUKI)
(AJ.3) Inventory Superior Comfort 180cm
Cost of Good Sold
(correction for goods return as much as 10 units)

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

etail for the month January & December 2012

her that completed with order purchasing,

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