Materiality ada 2 jenis yaitu Overall Materiality dan Spesific Materiality

1. Overall Materiality - Blended Method ( 1% x Revenue + 2% x Tot. Aset )

2
2. Spesific Materiality (Rp) Overall Materiality x Spesific Materiality (%)

PT. ALIBABA, Tbk.

Statement Of Financial Position
for the year ended Dec 31, 2020

WP REF
ASET 2014
Short Term Asset
Cash and cash on hand A1 Rp1,996,725,779.91
Account Receivables A2 Rp152,930,000.00
Other receiveable A3 0
Prepaid Insurance A4 Rp16,920,000.00
Merchandise Inventory A5 Rp1,697,650.00
Note Receivables A6 Rp13,000,000.00
Supplies A7 Rp8,203,800.00
TOTAL CURRENT ASSET Rp2,189,477,229.91

Long Term Asset

Long Term Investment
Equity Investment, par Rp 3.000 A8 Rp3,500,000.00
PPE
Land A9 Rp8,500,000,000.00
Building-net A10 Rp9,013,055,555.56
Warehouse-net A11 Rp3,350,000,000.00
Equipment A12 Rp66,822,773.33
Vehicle A13 Rp968,341,333.33
Furniture A14 Rp7,500,000.00
Intangible Asset
Patent A15 Rp10,268,458.33
TOTAL NON CURRENT ASSET Rp21,919,488,120.55
TOTAL ASSET Rp24,108,965,350.46

LIABILITY
Short Term Debt
Account Payable L1 Rp2,803,830,000.00
Salaries Payable L2 Rp42,350,000.00
Wages Payable L3 Rp566,666.67
Income Tax Payable L4 -
Total Current Liability Rp2,846,746,666.67

Long Term Debt

Note Payable L5 Rp660,000,000.00
Bond Payable L6 Rp34,937,397.45
Convertible Bond Payable L7 Rp2,410,816.77
Bank Loan L8 Rp2,741,000,000.00
Total Non Current Liability Rp3,438,348,214.22
TOTAL LIABILITY Rp6,280,273,247.35

EQUITY
Share Capital P/S-par Rp 60.000, issued 17. E1 Rp1,920,000,000.00
Share Capital O/S-par Rp 30.000, issued 47.
authorized 100.000 , outstanding 46.000 E2 Rp2,291,500,000.00
Share Premium- P/S E3 Rp327,500,000.00
Share Premium- O/S E4 Rp853,653,339.21
Treasury Share E5 -Rp168,360,000.00
Share Premium - T/S E6 Rp118,360,000.00
Share Premium - Conversion Equity E7 -Rp199,635.50
Accumulated Other Comprehensive Income E8 Rp8,113,055,555.56
Retained Earning E9 Rp4,373,200,843.84
TOTAL EQUITY Rp17,828,710,103.11
TOTAL LIABILITIES & EQUITY Rp24,108,983,350.46
ality dan Spesific Materiality

Rp261,795,325.50

Materiality (%)

k.
Position
31, 2020
kemungkinan salah saji ,
paling tinggi 20%
Spesific Materiality (%) Spesific Materiality (Rp)

2.00% Rp5,235,906.51
15.00% Rp39,269,298.83
1% Rp2,617,953.26
1.00% Rp2,617,953.26
15.00% Rp39,269,298.83
2.00% Rp5,235,906.51
3.00% Rp7,853,859.77

2.00% Rp5,235,906.51

2.00% Rp5,235,906.51
2.00% Rp5,235,906.51
2.00% Rp5,235,906.51
2.00% Rp5,235,906.51
2.00% Rp5,235,906.51
2.00% Rp5,235,906.51

1.00% Rp2,617,953.26

13.00% Rp34,033,392.32
4.00% Rp10,471,813.02
3.00% Rp7,853,859.77
2.00% Rp5,235,906.51

4.00% Rp10,471,813.02
 3.00% Rp7,853,859.77
1.00% Rp2,617,953.26
2.00% Rp5,235,906.51

2.00% Rp5,235,906.51

2.00% Rp5,235,906.51
1.00% Rp2,617,953.26
1.00% Rp2,617,953.26
1.00% Rp2,617,953.26
1.00% Rp2,617,953.26
1.00% Rp2,617,953.26
1.00% Rp2,617,953.26
4.00% Rp10,471,813.02

100.00% Rp261,795,325.50
 REF PAJE (2 akun yg berasal dari L/K berbeda) Debit Kredit
JANUARI
PAJE 1 1 Jan misal : kelebihan bayar gaji karyawan. Harusnya gajinya 4jt tapi perusahaan catetnya 6jt
JU Salary expense 6jt
Cash 6jt

PAJE Cash Rp2,000,000

Salary expense Rp2,000,000

PAJE 2 1 Jan

FEBRUARI
PAJE 3 1 Feb

PAJE 4 10 Feb

dst.
dst.
 REF PRJE (2 akun yang berasal dari L/K yg sama) Debit
JANUARI
PRJE 1 1-Jan misal : pelunasan piutang sebesar Rp 2 jt tapi belum dicatat oleh perusahaan
PRJE Cash Rp2,000,000
AR

PRJE 2

FEBRUARI
PRJE 3

PRJE 4

dst.
dst.
dst.
 Kredit

at oleh perusahaan

Rp2,000,000
dst.
 Prepared by:
Nama PT yg diaudit

J.O ( contoh : J.O adalah junior )

Nama akun contoh : Cash
Period Reviewed by :
M.T ( jabatan nya lbh tinggi drpd yg prepare)
Periode LK yg diaudit contoh : M.T adalah senior

WP Per Book Adjustment

DESCRIPTION
Reff December 31, 2014 Debit
A1 Nilai lihat di LK
Cash and cash on hand PAJE 1 Rp1,996,725,779.91 2,000,000
PRJE 1 2,000,000

Rp1,996,725,779.91 4,000,000

JOURNAL
1 Jan PAJE 1 Cash Rp2,000,000
Salary expense
1 Jan PRJE 1 Cash Rp2,000,000
AR

Prosedur Audit :
1
2
3
4 dst

Specific Materiality = 2%
Salah Saji = 0,2%
Kesimpulan : lihat pilihan di bawah ini !

salah saji < spesific materiality maka akun cash sudah disajikan sesuai standar tapi masih ada salah saji
salah saji > spesific materiality maka akun cash memiliki salah saji material
salah saji = 0 % maka akun cash telah disajikan sesuai standar dan tidak ada salah saji
 Prepared Date : Index :
Untuk penulisan indeks :
Kapan prepare? (lebih dulu daripada waktu
review) contoh : 12 Jan 14 A= ASSET

Reviewed Date A1 L= LIABILITAS

O= EQUITY
R = REVENUE
Kapan review? Contoh : 20 Jan 14
E = EXPENSE

Adjustment Audited Increase (Decrease)

Credit December 31, 2014 December 31, 2013 Rp

Rp1,998,725,779.91 -
Rp2,000,725,779.91

- Rp2,000,725,779.91 Rp4,000,000.00

to
WBS/ WPL pilih salah satu masuk ke dalam WBS/WPL
untuk akun aset, liabilitas ekuitas masuk ke dalam WBS (Working Balance Sheet)
untuk akun pendapatan dan beban masuk ke dalam WPL(Working Profit and Loss)

Rp2,000,000

Rp2,000,000

api masih ada salah saji

isan indeks :

ease (Decrease)
%

0.20%

Balance Sheet)
Profit and Loss)
PT ALIBABA
Matter :
ASSET
PERIOD:
AS OF DECEMBER 31, 2020

WP Per Book
DESCRIPTION
Reff December 31, 2014
Cash and cash on hand A1 Rp1,996,725,779.91
Account Receivables A2 Rp152,930,000.00
Other receivable A3
Prepaid Insurance A4
Merchandise Inventory A5
Note Receivables A6
Supplies A7
Equity Investment, par Rp 3.000 A8
Land A9
Building-net A10
Warehouse-net A11
Equipment A12
Vehicle A13
Furniture A14
Patent A15

Rp2,149,655,779.91
 Prepared by: Prepared Date :

Reviewed by : Reviewed Date :

Adjustment Audited
Debit Credit December 31, 2014 Dec 31, 2013
Rp4,000,000.00 Rp2,000,725,779.91
Rp2,000,000.00 Rp150,930,000.00

Rp4,000,000.00 Rp2,000,000.00 Rp2,151,655,779.91

to
WBS
 Index :

A
Increase (Decrease)
Rp %
Rp4,000,000.00 0.20%
-Rp2,000,000.00 -1.31%

Rp2,000,000.00 -1.11%
PT MAKJALAH
WBS
Per 31 DEC 2013

PER BOOK PAJE/PRJE

DESCRIPTION WP REF
31-Dec-14 DEBIT
ASET LANCAR

KAS DAN SETARA KAS A1 1,996,725,799.91 Rp 4,000,000

PIUTANG USAHA - BERSIH A2

PIUTANG LAIN-LAIN A3

PERSEDIAAN A4

PAJAK DAN BIAYA DIBAYAR DIMUKA A5

UANG MUKA A6

JUMLAH ASET LANCAR 1,996,725,799.91

ASET TIDAK LANCAR

ASET TETAP - BERSIH U

BANGUNAN TIDAK DIGUNAKAN G

BIAYA PRA OPERASI H

UANG JAMINAN I

MESIN DALAM PERJALANAN J

JUMLAH ASET TIDAK LANCAR -

JUMLAH AKTIVA 1,996,725,800

KEWAJIBAN LANCAR

HUTANG BANK AA

HUTANG USAHA BB
 HUTANG LAIN-LAIN CC

BIAYA YANG MSH HARUS DIBAYAR DD

HUTANG PAJAK EE

JUMLAH KEWAJIBAN LANCAR -

KEWAJIBAN TIDAK LANCAR

HUTANG SEWA GUNA USAHA FF

HUTANG BANK JANGKA PANJANG GG

JUMLAH KEWAJIBAN TIDAK LANCAR -

EKUITAS

MODAL SAHAM SE

SALDO LABA

TOTAL EKUITAS -

TOTAL KEWAJIBAN DAN EKUITAS -

(1,996,725,800)
PAJE/PRJE AUDITED AUDITED Increase (Decrease)
CREDIT 31-Dec-14 31-Dec-13 Rp %

2,000,725,800 4,000,000 0.002

2,000,725,800 - 4,000,000 0.002

- -

2,000,725,800 -

- -

-
 -

- -

- -

- -

- -

(2,000,725,800) 0
PT MAKJALAH
WORKING PROFIT & LOSS
PER 31 DEC 2013

PER BOOK PRJE/PAJE

DESCRIPTION WP REF
31-Dec-13 DEBIT

PENJUALAN - Bersih P1 600,000,000

BEBAN POKOK PENJUALAN

LABA KOTOR 600,000,000

BEBAN USAHA
PENJUALAN

UMUM & ADMINISTRASI

JUMLAH BEBAN USAHA -

LABA USAHA 600,000,000

PENDAPATAN (BEBAN) LAIN-LAIN

PENDAPATAN BUNGA

LABA (RUGI) KURS - Bersih

BEBAN BUNGA

PREMI OPSI MATA UANG ASING

SUMBANGAN YDSM

BEBAN PAJAK

PENDAPATASN SEWA

LAIN-LAIN

JUMLAH PENDAPATAN (BEBAN) LAIN-LAIN -

LABA SEBELUM PAJAK PENGHASILAN 600,000,000

BEBAN PAJAK PENGHASILAN

LABA BERSIH 600,000,000

SALDO LABA AWAL

SALDO LABA AKHIR 600,000,000

PRJE/PAJE AUDITED AUDITED Increase (Decrease)
CREDIT 31-Dec-13 31-Dec-12 Rp %

- -

- -

- -

- -

- -
 -

- -