* 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 CamScannerom
‘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 CamScanneral
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