KAP KANAKA PURADIREDJA, SUHARTONO

Registered Public Accountant and Tax Consultant

member of Nexia International

Nama Klien:
Tahun Buku: By Date Date
Indeks KKP: D1.B10 Prepared
Nama Indeks: Matrix Sampling Reviewed
Nama Skedul: Balance Sheet and Profit & Losss Sampling Worksheet Approved
Perfornance Materiality 1,000,000,000

ROMM after CR Risiko Prosedur Risiko Alternative

Accounts name Risk at Entity Sampling Value of residual Residual
testing Analisis Pengujian Monetary value of population Value of key items tested (significant items) sample (Auditor Total items to test
(C7) Level Risk Factor population sample size
(D1.A) (Ref. C2) Saldo Akun judgement)

Rupiah Items Rupiah Items In Rupiah In items In items In items

Kas dan bank H 100% H 100% L 30% 17% 1.8 25,530,844 1 25,530,844 1 - - - 1.0
Utang usaha M 50% L 30% M 50% 67% 0.4 6,039,945,253 62 1,259,364,933 3 4,780,580,320 2.0 3.0 8.0
Modal H 100% H 100% L 30% 17% 1.8 - - - - - - - -
Pendapatan H 100% H 100% H 100% 5% 3.0 137,455,981 20 100,000,000 5 37,455,981 1.0 - 6.0
H 100% H 100% H 100% 5% 3.0 176,521,632 15 130,000,000 7 46,521,632 1.0 - 8.0
H 100% H 100% H 100% 5% 3.0 4,403,063,884 25 3,007,800,000 3 1,395,263,884 5.0 - 8.0
H 100% H 100% H 100% 5% 3.0 178,883,983 11 120,500,000 9 58,383,983 1.0 - 10.0
H 100% H 100% H 100% 5% 3.0 1,548,613,504 15 1,000,045,000 7 548,568,504 2.0 - 9.0
H 100% H 100% H 100% 5% 3.0 - - - - - - - -
H 100% H 100% H 100% 5% 3.0 - - - - - - - -
H 100% H 100% H 100% 5% 3.0 629,559,369 20 505,000,000 10 124,559,369 1.0 - 11.0
H 100% H 100% H 100% 5% 3.0 (11,567,720) 30 (11,567,720) 30 - - - 30.0
H 100% H 100% H 100% 5% 3.0 657,808,376 15 610,000,000 10 47,808,376 1.0 - 11.0
H 100% H 100% H 100% 5% 3.0 - - - - - - - -
H 100% H 100% H 100% 5% 3.0 498,228,673 15 300,004,500 9 198,224,173 1.0 - 10.0
H 100% H 100% H 100% 5% 3.0 74,687,837,134 15 74,687,837,134 15 - - - 15.0
H 100% H 100% H 100% 5% 3.0 - - - - - - - -
H 100% H 100% H 100% 5% 3.0 4,155,588 15 4,155,588 15 - - - 15.0
H 100% H 100% H 100% 5% 3.0 1,071,757,724 15 1,071,757,724 15 - - - 15.0
H 100% H 100% H 100% 5% 3.0 2,800,720,181 2,800,720,181 - -
H 100% H 100% H 100% 5% 3.0 - - - -

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 H 100% H 100% H 100% 5% 3.0 4,978,414,638 11 626,758,585 1 4,351,656,053 10.0 - 11.0
H 100% H 100% H 100% 5% 3.0 - - - - - - - -
H 100% H 100% H 100% 5% 3.0 19,748,752,108 5 4,978,414,638 5 14,770,337,469 - - 5.0
H 100% H 100% H 100% 5% 3.0 5,553,709,565 - - - 5,553,709,565 - - -
H 100% H 100% H 100% 5% 3.0 438,511,469 15 10,000,005,000 8 (9,561,493,531) (29.0) - (21.0)
H 100% H 100% H 100% 5% 3.0 - 11 3,100,000,000 5 (3,100,000,000) (10.0) - (5.0)
H 100% H 100% H 100% 5% 3.0 - 5 300,000,000 3 (300,000,000) (1.0) - 2.0
H 100% H 100% H 100% 5% 3.0 56,321,920,746 - - - 56,321,920,746 - - -
H 100% H 100% H 100% 5% 3.0 90,231,971,082 100 - - 90,231,971,082 100.0 50.0 100.0
H 100% H 100% H 100% 5% 3.0 83,509,111,541 100 56,321,920,746 1 27,187,190,795 82.0 50.0 100.0
M 50% H 100% H 100% 10% 2.3 - 9,000,007,000 2 (9,000,007,000) (21.0) - (19.0)
H 100% H 100% H 100% 5% 3.0 1,612,543,507 100 (10,563,908,063) 3 12,176,451,570 37.0 90.0 100.0
H 100% H 100% H 100% 5% 3.0 2,732,452,068 30 - - 2,732,452,068 9.0 - 9.0
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -
H 100% H 100% H 100% 5% 3.0 - - -

Factors indicating that a client may be high risk

(Only one of these need be present for an entity to be potentially high risk, where it is a particularly strong factor.) Kesimpulan untuk Analytical Procedure Awal (Ref. C2)
1. Listed company – Full or secondary markets (e.g IDX-Bursa Efek, UK – AIM, US – NASDAQ) Signifikan Tidak Signifikan

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2. Public interest (for example: large charitable organisations, major monopolies or duopolies, political parties, banks, clients
where the accounts are widely distributed) Penjelasan tidak memadai H M
3. Significant external shareholders (e.g Perusahaan PMA) Penjelasan memadai M L
4. Significant other third party reliance/interest on the accounts (e.g Perusahaan yang memiliki pinjaman bank)
5. Entity operating in a regulated sector
6. Significant history of errors in previous years audits
7. Doubts in relation to the “going concern” status of the entity Maksimum sample size untuk akun Profit (Loss) - untuk Perusahaan yang memiliki
8. Risk of fraud risiko Rendah atau Medium pada tingkat Entitas
ROMM
Factors indicating that a client may be low risk L M H
(All factors would normally be expected to be present. Semua harus Terpenuhi) Entity Level Risk
1. None or insignificant external shareholders L 5 7 10
2. Accounts are not requested by a third party (including banks or regulators) M 7 10 12
3. No known going concern issues H 10 12 15
4. No history of fraud
5. Good accounting systems
6. No contentious accounting issues
7. Uncontroversial accounting policies
8. No significant problems in previous audits

Medium risk clients

Medium risk clients are those that are judged to not be either high or low risk.

Kesimpulan:

Perusahaan dapat dikategorikan sebagai Perusahaan yang memiliki risiko (Tinggi/Medium/Rendah) pada tingkat entitas.

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 Remarks

Populasi
Sampel

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Cara penentuan sampel
1. Tentukan jumlah populasi
2. Buat list yang berisi populasi
3. Pisahkan item yang merupakan item signifikan (harus masuk sampel)
4. Beri nomor pada list yang akan dijadikan item sample
5. Tentukan jumlah sampel (tidak termasuk sampel signifikan)
6. Buat kolom sesuai sampel; misalkan sampel sebanyak 400 maka buat 20 kolom 20 baris
7. Dalam kolom, masukan rumus [=RAND()*jumlah sampel]
8. Copy value kolom, agar hasil random tidak berubah
9. Lakukan ducplicate test untuk memastikan tidak ada yang double

Random Generate Sample

1 2 3 4 5 6 7 8 9
1 72 24 37 28 67 53 36 24 69
2 1 4 36 38 92 72 38 71 42
3 30 47 67 62 66 83 56 1 85
4 79 31 8 24 78 40 23 88 50
 GL

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