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14.test of Detail (MUS Template) - Penentuan Sample
14.test of Detail (MUS Template) - Penentuan Sample
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
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
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
REVENUES
Transaction text Amount
Dr
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