Client Name: PT INDONESIA F/S Period End: 31/12/20XX

Document Name: OSP Sampling Revenue Document #:

Financial Statement Area: Revenue

Test: Test of Detail (Vouch To Documents)

Account Balance: 77.263.049.813

Value of key items selected for specific testing: -

Number of items selected for 100% testing: -
Absolute Value of items with a negative balance: (40.502.569,00)

Teams document here the rationale for excluding items for

testing.
Absolute Value of other items excluded from testing: -

Sampled Balance: 77.222.547.244

Materiality: 2.500.000.000,00
Performance Materiality (or specific performance materiality
if relevant) 1.250.000.000,00

Consideration Assessment Impact

RMM Level Significant 3,00

Assurance From TOCs : TOCs performed successfully 2,00

Assurance From SAPs : None -

Can Assurance be taken from other OSPs performed on this
FSA for the sampled Assertions? : Yes (0.5) 0,50

Please Comment on the other OSPs performed:

OSP Sampling R-Factor 0,5

Initial Sample Size 30,89

Total (not including rounding): 30,89

Method of Sample Selection Multiplier

Has the variability of the population been addressed? : Yes (no multiplier) 1,00

Sample Size adjusted for Method of Sample Selection: 30,00 0

Number of items selected for 100% testing: -

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).

1
 Prepared By Schedule
Date
Client PT INDONESIA Reviewed By TOD
Interim 31 Desember 20XX Date

#Interval Sample Selection for REVENUES TYPE A INFORMATION

TOTAL REVENUE TYPE A 77.263.049.813
TOTAL REVENUE TYPE B 5.920.477.351
Total Revenue 83.183.527.164 TOTAL REVENUE 83.183.527.164

Materiality (3%) 2.495.505.815

Materiality Rounded 2.500.000.000
Performance materiality (60%) 1.500.000.000
Rp Number of item
Total Revenue per Unit 77.263.049.813 6.128
Total negative value items 40.502.569 8
Total key items -

Total Population (Excluding Negative Value Items

6.120
and Key Items) 77.222.547.244
Number of items to be sampled - 30
Sample interval 204 2.574.084.908

Item to be sample 30
Key item -
Total sample to vouch 30

Audit Notes : Berdasarkan pengujian sampling kami, kami melakukan pengecheckan dokumen sebanyak 30 sesuai dengan OSP Sampling Revenues yang telah kami uji.
System Test Verification (1) : check gl amount to Invoice
 401 REVENUES

Project Date Voucher Transaction text Amount Accumulated

Dr Cr

1 Pengiriman Ekspor 20170101 PRIME FREIGHT SERVICE CO., LTD. 12.879.514 12.879.514
205 20170117 PT. CJ KOREA EXPRESS INDONESIA 630.887 2.443.356.550
409 20170202 PT. DAESHIN TRANSPORTATION 8.382.000 4.560.659.209
613 20170218 EVERLASTING GLOBAL LOGISTICS 18.510.287 6.532.185.680
817 20170303 PT. FAJAR 1 LOGISTICS 222.703.700 9.003.860.201
1021 20170315 PT. FREIGHT CARGO LOGISTICS 1.957.137 11.107.058.925
1225 20170326 PT. KORNET LOGISTICS 1.690.282 12.925.497.748
1429 20170408 PT. DUNIA TRANSPORTASI LOGISTIK 19.213.387 15.036.562.664
1633 20170421 PT. WIDUS LOGISTICS 4.660.400 17.174.057.565
1837 20170505 GRAND FORWARDING (TAIWAN) LTD. 8.697.903 20.001.198.191
2041 20170520 PT. JANUARDI PUTERA LOGISTIK 1.867.750 23.033.817.659
2245 20170603 CV. MESAT OBBYT MUTHO 1.576.980 24.757.363.968
2449 20170613 PT. SARANA PUBLIC LOGISTICS 1.262.237 25.800.697.078
2653 20170701 PT. CAMAL UTAMA LOGISTIK EXPRESS 3.033.087 28.371.734.515
2857 20170714 PT. DUNIA TRANSPORTASI LOGISTIK 16.030.587 31.440.978.390
3061 20170725 PT. KONESIA PROLOGIX LINE 9.967.137 33.937.909.999
3265 20170806 PT. KLX LOGIX 2.750.537 35.573.962.451
3469 20170816 PT. LG ELECTRONICS INDONESIA 211.250 37.419.106.579
3673 20170828 PT. EMSONIC INDONESIA 191.202 39.467.960.383
3877 20170906 PT. FREIGHT CARGO LOGISTICS 8.156.537 41.721.693.097
4081 20170915 PT. KONESIA PROLOGIX LINE 2.111.050 44.230.711.353
4285 20170926 PT. DUNIA TRANSPORTASI LOGISTIK 5.204.437 46.938.768.607
4489 20171007 PT. KGL INDONESIA 13.936.650 52.356.869.362
4693 20171017 PT. MULTIGUNA INTERNATIONAL PERSADA 3.073.587 58.205.169.225
4897 20171025 PT. KLX LOGIX 2.649.060 61.615.912.490
5101 20171104 PT. LG ELECTRONICS INDONESIA 209.250 66.202.626.247
5305 20171114 PT. LG ELECTRONICS INDONESIA 180.749 69.517.943.963
5509 20171125 PT. LG ELECTRONICS INDONESIA 172.602 72.516.517.686
5713 20171206 PT. LG ELECTRONICS INDONESIA 214.699 74.010.052.354
5917 20171217 PT. CRANE WORLDWIDE LOGISTICS INDON 16.038.822 75.734.719.101
Ending Balance 77.263.049.813