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* ison Tugs TH 9 Senin, "Zea = BAB 7 Bre SIKLUS PERSEDIAAN A 1 Pengujian Khusus Atas Tanggapan Ri TM Teridentifkas 'ggapan Risiko Audit Audit Prosedur: “Tentukanlah apakah penilaianatas persedaan telah tepat sesusi dengan harga lebih rendah antara ita terealisasi berth dengan nilai perolehan persediaan dan secara honsislen diteraplan seperti peviode sebelumnya.” ‘Auditor menggunakan sample untuk pengujian NRV atas persediaan barang jadi klien. Berikut adalah sampel dan pengujian NRV persediaan barang jadi. Bh7 hae 7 Scanned with CamScanner om ‘neni pens moimuson mia temv te c cote | rane | cr | tame | rom | tert | tare dane} ser | [on Orie [og a wed i | toa |ntwece| We | ao | a0 [ae | | soem ors leg dedi vwe2| 350 oem [sco | tem | wan | sao | wsem| - | cw | 013003 fin tira s| | Wan [3000-000] Wom | mo | Fao | waa | - | oko ‘OFSC04 [tg utakd| 80 | leo.co [ecco] wom | tan | ceo | wren | - Tee TaS0F pgwtkts, Re | tnas [enseran] uae | wo | sap | uate | - | 3420 | O1S6 yin tate) 163 | 44.an [ucascn| Wt | waco | San | isiém | - ta OCF leg iva 7] 9" | taseo [strowo| issam | ws | so [vem | - | 13% cist ee Bite 73 | tom |etsece| wtoo | sm | a> | Ao | - | ao praca) ea RE wes] | “asco | W5Ba.cx0| wren | ee [Fae | went | ~ | 246m orto kasreok oot | 121. | gvazon| Wea | wwe | sao | ive | | 242m) Gatos wearer E| AM | Woe | Aveta) wes | uso | sao | bese | + x0 | OTSoL bg Ha Wake tt] Be we.tno | SP48.cn| (AiG | uo Fao | 154.00 | — 7300 | Craig [eg voters] 30 | Woe [us.as3a0| WAsto | vee [Som | weiter | a4 dso ‘Ors014 tg Shwe] te 300 | Aest-an| ose | sao | fan | ss.ye | - | oto Set ee aree | tn | Hoo [es.etono) tem | t4e [soo | am | — | Wee | otsore fo Sitotee) Ais | Weta | ¥.725.c0] wot 0 vei | som [wea] - | 7 | . acca altel Scanned with CamScanner al co | seme [oy] mm | met | Rt | radtng |mevstvr | wee | ow | sagen | Orset? [eg iaivoen| AW | tase | ssaenmo] ae [ato | Fao | ae | - | seo [eRsot be sere] toto | BAsm a4 soon) W395 | am] sap [asa | - | eae) 10919 gered 38 | Sem | dotoad ra.@o | wan | top [i.e | = | dae] [ersor “fy sieten oie | Wie [vec 8.40 | wm | eo [isto | — | ee) Orson basiveren! wi | Wh | Wowanl a9.wo | 1g.30 | Sao [196.30 | — | 36.t00} i [ 1 1 { | [ i J ‘Ta popula (peeedaan brang jd) ‘oval sampel Pecsntae total sampel Total impairment ampe! Toul ekstapolate impairment (100%) Scanned with CamScanner [ Perwat penysouatan stay NEY ervediaant " Penssataan Adee. weerbunt apt urna penyesuaian Cerna NV Versedigan diatas 2 uta “rupian: ae ————___———~__] Kesimpulan: pa _ Tenlomt Farag coat axes pengesunan rethituedan FiBiic Fersediaan Seberar JOR ¥5-000.c00 (Fi Aieandingron deegan catman ferutohaan) . Ma eS ry Fronmur Rud bcroove weematonal Standard on Aung A) Scanned with CamScanner

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