for an

Client Name: PT INDONESIA F/S Period End: 31/12/20XX FSA/Assert

Document Name: OSP Sampling Revenue Document #: ion where
the RMM
level is
Normal, Risk
TOCs must
be Significant
Financial Statement Area: Revenue supplemen
Test: Test of Detail (Vouch To Documents) ted by TOC
OSPs or
SAPs. TOC
Account Balance: 77,263,049,813
If a
SAP
sampling
Value of key items selected for specific testing: - OSP is SAP
Number of items selected for 100% testing: - planned, SAP
Absolute Value of items with a negative balance: (40,502,569.00) please SAP
enter a
small
Teams document here the rationale for excluding items for
sample
testing.
Absolute Value of other items excluded from testing: - size based OSP
on
profession OSP
al OSP
Sampled Balance: 77,222,547,244 judgement OSP
in the
Judgement OSP
Materiality: 2,500,000,000.00 al Sample OSP
Size box
Performance Materiality (or specific performance materiality and justify
if relevant) 1,250,000,000.00 your TOT
decision in TOT
the
method
Comments
Consideration Assessment Impact box below.

RMM Level Significant 3.00

Assurance From TOCs : TOCs performed successfully 2.00

Assurance From SAPs : None -

Can Assurance be taken from other OSPs performed on this
FSA for the sampled Assertions? : Yes (0.5) 0.50

Please Comment on the other OSPs performed:

OSP Sampling R-Factor 0.5

Initial Sample Size 30.89

Total (not including rounding): 30.89

Method of Sample Selection Multiplier

Has the variability of the population been addressed? : Yes (no multiplier) 1.00

Sample Size adjusted for Method of Sample Selection: 30.00 0

Number of items selected for 100% testing: -

Total size of sample, including items selected for 100% testing: 30.00

Comments: Berdasarkan hasil analisis OSP Sampling R-Factor, didapat hasil bahwa jumlah sample yang perlu dilakukan test of
detail adalah sebanyak 30 sample. Pemilihan sample untuk dilakukan prosedur test of detail dengan menggunakan
metode interval sampling. (Lihat sheet Interval Sample Selection).
Client PT INDONESIA
Interim 31 Desember 20XX

#Interval Sample Selection for REVENUES TYPE A

Total Revenue 83,183,527,164

Materiality (3%) 2,495,505,815

Materiality Rounded 2,500,000,000
Performance materiality (60%) 1,500,000,000
Rp
Total Revenue per Unit 77,263,049,813
Total negative value items 40,502,569
Total key items

Total Population (Excluding Negative Value Items

and Key Items) 77,222,547,244
Number of items to be sampled -
Sample interval

Item to be sample
Key item
Total sample to vouch

Audit Notes : Berdasarkan pengujian sampling kami, kami melakukan pengecheckan dok
System Test Verification (1) : check gl amount to Invoice

No Voucher

1 20170318
2 20170321
3 20170325
4 20170331
5 20170414
6 20170518
7 20170526
8 20170531
JUMLAH

401
 Project Date Voucher

1 Pengiriman Ekspor 20170101

205 20170117
409 20170202
613 20170218
817 20170303
1021 20170315
1225 20170326
1429 20170408
1633 20170421
1837 20170505
2041 20170520
2245 20170603
2449 20170613
2653 20170701
2857 20170714
3061 20170725
3265 20170806
3469 20170816
3673 20170828
3877 20170906
4081 20170915
4285 20170926
4489 20171007
4693 20171017
4897 20171025
5101 20171104
5305 20171114
5509 20171125
5713 20171206
5917 20171217
Ending Balance
 INFORMATION
TOTAL REVENUE TYPE A 77,263,049,813
TOTAL REVENUE TYPE B 5,920,477,351
TOTAL REVENUE 83,183,527,164

Number of item
6,128
8
-

6,120
30
204 2,574,084,908

30
-
30

pling kami, kami melakukan pengecheckan dokumen sebanyak 30 sesuai dengan OSP Sampling Revenues yang telah kami uji.

Negative Items

Amount
Transaction text
Dr

PT. CRANE WORLDWIDE LOGISTICS INDON 23,275,000

CV. DEWATARU 50,000
PT. DUNIA TRANSPORTASI LOGISTIK 1,335,400
PT. KORNET LOGISTICS 6,119,795
PT. KORNET LOGISTICS 3,867,920
PT. KORNET LOGISTICS 1,263,250
PT. KORNET LOGISTICS 4,207,000
PT. CRANE WORLDWIDE LOGISTICS INDON
JUMLAH 40,118,365

REVENUES
 Transaction text Amount
Dr

PRIME FREIGHT SERVICE CO., LTD.

PT. CJ KOREA EXPRESS INDONESIA
PT. DAESHIN TRANSPORTATION
EVERLASTING GLOBAL LOGISTICS
PT. FAJAR 1 LOGISTICS
PT. FREIGHT CARGO LOGISTICS
PT. KORNET LOGISTICS
PT. DUNIA TRANSPORTASI LOGISTIK
PT. WIDUS LOGISTICS
GRAND FORWARDING (TAIWAN) LTD.
PT. JANUARDI PUTERA LOGISTIK
CV. MESAT OBBYT MUTHO
PT. SARANA PUBLIC LOGISTICS
PT. CAMAL UTAMA LOGISTIK EXPRESS
PT. DUNIA TRANSPORTASI LOGISTIK
PT. KONESIA PROLOGIX LINE
PT. KLX LOGIX
PT. LG ELECTRONICS INDONESIA
PT. EMSONIC INDONESIA
PT. FREIGHT CARGO LOGISTICS
PT. KONESIA PROLOGIX LINE
PT. DUNIA TRANSPORTASI LOGISTIK
PT. KGL INDONESIA
PT. MULTIGUNA INTERNATIONAL PERSADA
PT. KLX LOGIX
PT. LG ELECTRONICS INDONESIA
PT. LG ELECTRONICS INDONESIA
PT. LG ELECTRONICS INDONESIA
PT. LG ELECTRONICS INDONESIA
PT. CRANE WORLDWIDE LOGISTICS INDON
Ending Balance
 Prepared By Schedule
Date
Reviewed By TOD
Date

SP Sampling Revenues yang telah kami uji.

Amount
Accumulated
Cr

- (23,275,000)
- (23,325,000)
- (24,660,400)
- (30,780,195)
- (34,648,115)
- (35,911,365)
- (40,118,365)
(384,204) (40,502,569)
(384,204) 40,502,569
Amount Accumulated System Test & Verification
Cr 1

12,879,514 12,879,514 √ 1
630,887 2,443,356,550 √ 2
8,382,000 4,560,659,209 √ 3
18,510,287 6,532,185,680 √ 4
222,703,700 9,003,860,201 √ 5
1,957,137 11,107,058,925 √ 6
1,690,282 12,925,497,748 √ 7
19,213,387 15,036,562,664 √ 8
4,660,400 17,174,057,565 √ 9
8,697,903 20,001,198,191 √ 10
1,867,750 23,033,817,659 √ 11
1,576,980 24,757,363,968 √ 12
1,262,237 25,800,697,078 √ 13
3,033,087 28,371,734,515 √ 14
16,030,587 31,440,978,390 √ 15
9,967,137 33,937,909,999 √ 16
2,750,537 35,573,962,451 √ 17
211,250 37,419,106,579 √ 18
191,202 39,467,960,383 √ 19
8,156,537 41,721,693,097 √ 20
2,111,050 44,230,711,353 √ 21
5,204,437 46,938,768,607 √ 22
13,936,650 52,356,869,362 √ 23
3,073,587 58,205,169,225 √ 24
2,649,060 61,615,912,490 √ 25
209,250 66,202,626,247 √ 26
180,749 69,517,943,963 √ 27
172,602 72,516,517,686 √ 28
214,699 74,010,052,354 √ 29
16,038,822 75,734,719,101 √ 30
77,263,049,813