KAP XYZ Sheet Index

Company name Project name Period-end date

PT Mapple Indonesia Revenue Testing 31 December 2020
Prepared by Date
January 15, 2021

Sheet Name

1. SAP - Revenue Analysis

2. SP - Revenue Cutoff
3. Sales Detail - for Cutoff
PT Mapple Indonesia
Revenue Analysis
For the Year Ended December 31, 2020

Objective:to address the risk of material misstatement related bag and shirt for the year 2020 fiscal year.

Risk: REV-001: Revenue Recognition

We presume a risk of material misstatement due to fraud related to revenue recognition as below:
(-) Sales are recorded prior to all necessary criteria being met, such as revenue is incorrectly recognized before th
(-)Sales are recorded in the incorrect period.

Procedure:

REV-SAP-001:Test the account balance by performing analysis of revenue during the year by:
1. Build expectation of revenue changes based on all information which has been received from management and external i
2. Compare the amount between expectation and actual revenue recorded by the client.
3. Investigate the differences and evaluate the results.
4. Build conclusion.

Conclusions:

Bag Revenue amount in IDR

Prior-Year Recorded Revenue 62,271,750,000

Expected Changes:
Quantity:
PY Quantity
CY Quantity
Increase / (Decrease) in Quantity - @
Expected % Change #DIV/0! @
Expected Change in Revenue #DIV/0!

Price:
Expected % Change
Expected Change in Revenue #DIV/0!

Expected 2020 Bag Revenue #DIV/0!

Recorded 2020 Bag Revenue 97,500,000,000
Difference #DIV/0!
Threshold 875,000,000
Amount to Investigate #DIV/0!

Shirt Revenue amount in IDR

Prior-Year Recorded Revenue 20,757,250,000

Expected Changes:
Quantity:
PY Quantity
CY Quantity
Increase / (Decrease) in Quantity - @
Expected % Change #DIV/0! @
Expected Change in Revenue #DIV/0!

Price:
Expected % Change
Expected Change in Revenue #DIV/0!

Expected 2017 Apparel Revenue #DIV/0!

Recorded 2017 Apparel Revenue 32,500,000,000
Difference #DIV/0!
Threshold 875,000,000
Amount to Investigate #DIV/0!
on as below:
orrectly recognized before the Company transferred the significant risk and rewards of ownership to the buyer.

management and external information.

uyer.
PT Mapple Indonesia
Revenue Analysis
For the Year Ended December 31, 2020

Objective: to address the risk of material misstatement related bag and shirt for the year 2020 fiscal year.

Risk: REV-001: Revenue

We presume a risk ofRecognition
material misstatement due to fraud related to revenue recognition as below:
(-) Sales are recorded prior to all necessary criteria being met, such as revenue is incorrectly recognized before
(-)Sales are recorded in the incorrect period.

For ROMM Assessment, please refer to WP 13210

Procedure:

REV-SP-001:Test the account balance by performing test of details:

Obtain sales listing 1 day period after and before year end (basis for 1 day is since the term is FOB shipping point and norm
(a) Trace the recorded sales to supporting documentation (e.g., sales order, invoice, stamped delivery order).
(b) Assess whether the entity recorded all the sales on timely basis and accurate.

Conclusions:

Testing: Sales Cutoff

Per Listing
Customer Sales Qty
No Items Sales Qty DO Number
Name Invoice Delivered

1
2
3
4
5
6
7
8
9
10

AJE 1
Dr.
Cr.

Dr.
Cr.
ar 2020 fiscal year.

e recognition as below:
nue is incorrectly recognized before the Company transferred the significant risk and rewards of ownership to the buyer.

term is FOB shipping point and normally 1 day is the timing difference to record sales). For each selection:
amped delivery order).

Per Testing
Amount in Variances Variances
Delivered Date Remarks T/M
Invoice Qty Value

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
the buyer.
PT Mapple Indonesia
Sales Detail - Cutoff Population
for period December 31, 2020 and January 1, 2020

Sales detail for period December 31, 2020 until January 1, 2021 (generated from sales module).
No. Transaction Date Customer Name Sales ItemSales Qty Sales Price
1 31-Dec-20 PT Clover Bag 2,000 150,000.00
2 31-Dec-20 PT Manaka Bag 3,500 150,000.00
3 31-Dec-20 PT Uray Shirt 700 70,000.00
4 31-Dec-20 PT Clover Shirt 2,100 70,000.00
5 31-Dec-20 PT Manaka Bag 1,100 150,000.00
6 31-Dec-20 PT Uray Bag 1,700 150,000.00
7 31-Dec-20 PT Clover Shirt 3,000 70,000.00
8 31-Dec-20 PT Uray Shirt 1,500 70,000.00
9 1-Jan-21 PT Uray Bag 2,800 150,000.00
10 1-Jan-21 PT Clover Shirt 1,200 70,000.00
les module).
Amount Revenue Delivery Date Sales Order Sales Invoice DO Number
300,000,000 31-Dec-20 011/SO-20/MI/2020 011/INV-20/MI/2020 011/DO-20/MI/2020
525,000,000 31-Dec-20 012/SO-20/MI/2020 012/INV-20/MI/2020 012/DO-20/MI/2020
49,000,000 31-Dec-20 013/SO-20/MI/2020 013/INV-20/MI/2020 013/DO-20/MI/2020
147,000,000 31-Dec-20 014/SO-20/MI/2020 014/INV-20/MI/2020 014/DO-20/MI/2020
165,000,000 31-Dec-20 015/SO-20/MI/2020 015/INV-20/MI/2020 015/DO-20/MI/2020
255,000,000 31-Dec-20 016/SO-20/MI/2020 016/INV-20/MI/2020 016/DO-20/MI/2020
210,000,000 31-Dec-20 017/SO-20/MI/2020 017/INV-20/MI/2020 017/DO-20/MI/2020
105,000,000 31-Dec-20 018/SO-20/MI/2020 018/INV-20/MI/2020 018/DO-20/MI/2020
420,000,000 1-Jan-21 019/SO-21/MI/2021 019/INV-21/MI/2021 019/DO-21/MI/2021
84,000,000 1-Jan-21 020/SO-21/MI/2021 020/INV-21/MI/2021 020/DO-21/MI/2021
Tickmarks