Ref Area

ALL WPS

E4.02.01 Estimated claim for tax refund

4.E4.02.01 Estimated claim for tax refund

A8.02.01 Right of use assets

A8.02.01 Right of use assets
H8.02.01 Lease liabilities
H8.02.01 Lease liabilities
C.03.01 Inventories
C.03.01 Inventories
C.03.01 Inventories
C.03.01 Inventories
D.02.01 Trade Receivable
D.02.01 Trade Receivable
D.02.01 Trade Receivable
D.02.01 Trade Receivable
D.02.01 Trade Receivable
G.02.01 Trade Payables
G.02.01 Trade Payables
G.02.01 Trade Payables
H.02.01 Accruals
M1 Pension and post-employment bene
M1 Pension and post-employment bene
P Share Capital
Q Revenue

Q Revenue
Q Revenue
Q Revenue

3.01 Confirmation Control

R.02.01 COGS

S.02.01 Salaries
A8.02.01 / T5 Right of use assets

A8.02.01 Right of use assets

CC FS Preparation
CC FS Preparation
DD Subsequent events
EE.02.01 Completeness
EE.03.01 JE Testing
VV.03.01 Related Parties Transactions

VV.03.01 Related Parties Transactions

E3.02.01 Prepaid tax
E3.02.01 Prepaid tax
E3.02.01 Prepaid tax
AAA Minutes and Register
AAA Minutes and Register
4.07.01 FAR
4.04 Representation letter
4.05 Management letter
4.1 Management representation letter
4.06 Letter to TCWG
4.06.01 Letter to TCWG
4.06.02 Letter to TCWG
4.13.01 Working Paper Checklist

4.14.01 PSAK Disclosure Checklist

4.15.01 Closing meeting
Comment
Pls update the tickmarks of ALL WPs, must be March 31, 2022 and March 31, 2023

Lead sheet
- not updated for the dates
- not tie up with FS
- not referred to the specific WP sheet
Please refer these mutation (additions, refunds, expense /tax fining) to specific WP sheets.

Update errors in the leadsheet

Where is the testing of additions and disposals?
Where is the testing of payments?
Testing of additions, refer to WP on right of use assets.
Update, this is not for inventories
Update sheet 4.R.02.09, for formula errors
Where is the test of purchases and purchase cut-off for raw materials?
Add the PBC for inventory allowance, add tickmarks on the checking of mathematical accuracy and tie up with TB.
Update leadsheet, present also the ECL allowance.
In the confirmation of third parties, pls add note that the confirmed balance is as of February 28, 2023 (hard close).
Where is the WP on the rollforward from hardclose to YE?
Add the PBC for ECL allowance, add tickmarks on the checking of mathematical accuracy and tie up with TB.
For the test of IPE for the ECL allowance details, you can refer or get samples from the revenue vouching.
In the confirmation of third parties, pls add note that the confirmed balance is as of February 28, 2023 (hard close).
Where is the WP on the rollforward from hardclose to YE?
Where is the WP for the related party trade payables and purchases confirmation? Pls add or refer it properly in the leadsheet
Update leadsheet, not tie up with FS.
Where's the WP for PEB? Pls attach.
Attach the final actuarial report
Where's the WP for Share Capital? Pls attach.
Update, this is not for revenue.

Under the sheet 4.Q.02.05 cut-off, where's the testing for April 2023 sales?
Under the sheet 4.Q.02.01, there are still blank and
Is this sheet (4.Q.02.01.01) for API? Pls update.

Pls recheck ALL and update/replace the file, it's error when opened.
Update, this is not for cogs

Lead sheet not tied up with FS

Where is the recalculation of the depreciation of ROU? I don't know why you (Pandu) always forget that ROU is same with PPE
and not even shared or teach to the staffs. Why there's a lot of lacking procedures? Tie up with details does not provide any e
Where is the testing of additions?
Pls attach the BDO IN Quality control oF FS
Attach FS checked for arithmetical accuracy and referencing
Pls attach the subsequent event form signed and filled up by client
Pls add a note or explanation, what caused the differences. If you can offset the figures, better.
This is for AEP, pls UPDATE
These highlighted amount does not tie up with FS.
1. Update the WP.
2. Recheck the confirmations replies, must be tie up with this table

Lead sheet, update and group it based on the details in FS. Don't total if the TOTAL cannot be tied up with FS.
Under the sheet 4.E3.02.01.01, where's the reconciliation? Pls update and put the explanation why it was not adjusted. This is
Under the sheet 4.E3.02.01.02, where's the reconciliation, why we passed? Pls update and put the explanation why it was not
Under the sheet 4.E3.02.01.02, pls update your dates and conclusions, are auditing December 2023, then Jan- Dec? How come
Where is the recap of AKTA/Deed?
Attach here or refer the recap to the copies of deeds.
Total assets does not tie up with FS, same with liab and equity.
Delete
Delete
Replace with final
Delete
Delete
Delete

No. 2 and No. 19 are N/A

No. 29 is not N/A, this is REQUIRED

Update / replace
Update / replace
Status

Add reference here

Ref Area

E4.02.01 Prepaid tax

A8.02.01 Right of use assets

A8.02.01 Right of use assets

H8.02.01 Lease liabilities
H8.02.01 Lease liabilities
H Accrued expense
P Share capital
S Salaries and benefits
T.04 General and admin expenses
T.04 General and admin expenses

T.04 General and admin expenses

3.04.01 Commitment and contingencies

ZZ Combined Mandatory GSFA
ZZ.03.01 Completeness
ZZ Combined Mandatory GSFA
ZZ Combined Mandatory GSFA
ZZ Combined Mandatory GSFA
4.07.01 FAR
4.07.01 FAR

4.04 Representation letter

4.05 Management letter
4.06 Letter to TCWG
4.06.01 Letter to TCWG
4.06.02 Letter to TCWG
4.13.01 Working Paper Checklist

4.14.01 PSAK Disclosure Checklist

4.15.01 Closing meeting
4.19.01 Binding Checklist
4.1 Reporting matters
Comment
Under the sheet 4.E3.02.01.01, where's the reconciliation? Pls update and put the explanation why it was not adjusted. This is
above M.
Where is the recalculation of the depreciation of ROU? I don't know why you (Pandu) always forget that ROU is same with
PPE, seems u just wasted my time teaching u before and not even shared or teach to the staffs. Why there's a lot of lacking
procedures? Tie up with details does not provide any evidence

Where is the testing of additions?

Where is the testing of payments?
Testing of additions, refer to WP on right of use assets.
Where's the WP for the accrued, kan above M?
Where's the WP, kan above M? This is common sense
Where's the WP, kan above M? This is common sense
Lead sheet - not tie up with FS.
Fix your leadsheet, can you just delete accounts that have zero balance in CY and PY? What's the reason why u need to put a
long list of accounts?

Next time don't vouch the auditor expense and rent expense per payment, you can just get the amount based on EL and
rental agreement as supporting documents. Again, this shows that no one is learning from this team. What has been teach to
the senior is forgotten and not shared to staffs.
Update/ replace, not for APCI
Where's the JE testing? Pls attach.
Pls add a note or explanation, what caused the differences. If you can offset the figures, better.
Pls attach the BDO IN Quality control oF FS
Attach FS checked for arithmetical accuracy and referencing
Attach the WP of the review of predecessor auditor's WP / review of beg balance.
PL not tie up with FS
Disc 4 - are you sure is it really rent expense? Pls use ur thinking, this is other income NOT expense and revise your
explanation.
Delete
Delete
Delete
Delete
Delete

No. 2 - pls prepare the WP, attach in ZZ and update the reference.
No. 19 - N/A

No. 29 is not N/A, this is REQUIRED

Update / replace
Update / replace
Update / replace, attached is API
Pls rename and update for the following files
Audited financial statements (complete)
Management representation letter
Final worksheet
Surat Pernyataan P2PK
Independence declaration - ESO
PSAK Disclosure Checklist
WS approved and signed by management
Management risk
Report Approval
Working Paper Checlist
Binding Checklist
Other release documents
Status