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"Laporan magang ini membahas evaluasi terhadap metode sampling yang digunakan oleh KAP Lavender Abadi, dan membandingkannya dengan metode sampling lainnya untuk melihat kelebihan dan kekurangannya. KAP Lavender Abadi menggunakan metode Monetary Unit Sampling (MUS), yaitu metode pemilihan sampel yang bersifat proporsional terhadap jumlah satuan unit moneternya, jika diperlukan untuk sampling dalam proses audit. Dengan memakai variabel pembanding yaitu penggambaran karakteristik populasi, waktu yang diperlukan dalam proses sampling, dan penggunaan program untuk penentuan sampel, Metode MUS mempunyai kelebihan dibandingkan dengan metode sampling lainnya yang berada di ISA 530. Terdapat satu kekurangan dari metode MUS yaitu tidak adanya manfaat lebih dibandingkan metode lainnya, jika dipakai untuk mengaudit kelengkapan dari populasi.

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This internship report discusses the observation on the sampling method used by KAP Lavender Abadi, and compares it with other sampling methods to see its advantages and disadvantages. KAP Lavender Abadi uses the Monetary Unit Sampling (MUS) method, which is a method of choosing samples which are proportional to the number of monetary units, if needed for sampling in the audit process. By using comparative variables, which are the description of population characteristics, the time required in the sampling process, and the use of programs for determining the samples, the MUS method has advantages compared to other sampling methods in ISA 530. There is one disadvantage of the MUS method, which is it does not have more benefits than other sampling methods, if it is used to audit the completeness of the population."

"Laporan magang ini mengevaluasi salah satu bagian dari pengujian audit substantif liabilitas, yaitu prosedur audit terkait pencarian kewajiban yang belum dicatat atau Search for Unrecorded Liabilities (SURL) oleh KAP JJK pada PT ABC untuk periode yang berakhir pada 31 Desember 2023. PT ABC adalah perusahaan yang bergerak di industri pertambangan batu bara. Prosedur yang dilakukan selama magang dalam pengujian SURL adalah penentuan sampel dan vouching. Hasil dari pengujian tersebut adalah seluruh transaksi yang diuji telah dicatat dengan sesuai standar yang berlaku. Hasil evaluasi menunjukkan bahwa pelaksanaan prosedur pencarian kewajiban yang belum dicatat di KAP JJK telah sesuai dengan kerangka evaluasi Arens, et.al. (2023) serta standar audit SA 315, 500, dan 530.

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This internship report evaluates a specific aspect of substantive audit testing of liabilities, namely the audit procedure related to the Search for Unrecorded Liabilities (SURL) by KAP JJK at PT ABC for the period ending December 31, 2023. PT ABC is a company operating in the coal mining industry. The procedures conducted during the internship for the SURL testing included sample determination and vouching. The results of this testing indicated that all transactions examined were recorded in accordance with applicable standards. The evaluation results show that the implementation of the search for unrecorded liabilities procedure at KAP JJK was in accordance with the evaluation framework by Arens, et al. (2023) as well as audit standards SA 315, 500, and 530."

"Tujuan dari laporan magang ini adalah untuk mengevaluasi prosedur audit yang dilakukan oleh KAP HGS atas akun piutang pada PT SNS. Prosedur audit yang dilakukan pada tahap pengujian dan pembuktian adalah Pembuatan Lead Schedule dan pengisian detail dari Lead Schedule, melakukan audit sampling, konfirmasi kepada pihak eksternal (customer), dan melakukan prosedur analitis. Berdasarkan hasil evaluasi terhadap proses audit yang sudah dilakukan, proses audit yang dilakukan oleh KAP HGS sudah sesuai dengan teori dan standar yang berlaku. Laporan magang ini membahas refleksi diri atas kegiatan magang yang sudah dilakukan, dengan melakukan evaluasi dan analisis dari kegiatan magang untuk pengembangan diri di masa mendatang.

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The purpose of this internship report is to evaluate the audit procedures performed by KAP HGS on accounts receivable at PT SNS. The audit procedures carried out at the testing and verification stage are the making of a lead schedule and filling in the details of the lead schedule, conducting audit sampling, confirming to external parties (customers), and performing analytical procedures. Based on the results of the evaluation of the audit process, the audit process carried out by KAP HGS is in accordance with applicable theories and standards. This internship report also discusses self-reflection on the internship activities that have been carried out by evaluating and analysing the internship activities as input for self-evaluation and future development."

"The Third Edition retains the general organization of the prior two editions, but it incorporates new material throughout the text. The book is organized into six parts: Part I covers basic sampling from simple random sampling to unequal probability sampling; Part II treats the use of auxiliary data with ratio and regression estimation and looks at the ideas of sufficient data, model, and design in practical sampling; Part III covers major useful designs such as stratified, cluster and systematic, multistage, and double and network sampling; Part IV examines detectability methods for elusive populations, and basic problems in detectability, visibility, and catchability are discussed; Part V concerns spatial sampling with the prediction methods of geostatistics, considerations of efficient spatial designs, and comparisons of different observational methods including plot shapes and detection aspects; and Part VI introduces adaptive sampling designs in which the sampling procedure depends on what is observed during the survey. For this new edition, the author has focused on thoroughly updating the book with a special emphasis on the first 14 chapters since these topics are invariably covered in basic sampling courses. The author has also implemented new approaches to explain the various techniques in the book, and as a result, new examples and explanations have been added throughout. In an effort to improve the presentation and visualization of the book, new figures as well as replacement figures for previously existing figures have been added. This book has continuously stood out from other sampling texts since the figures evoke the idea of each sampling design. The new figures will help readers to better visualize and understand the underlying concepts such as the different sampling strategies."

"Laporan magang ini membahas tentang evaluasi pengambilan sampel prosedur audit pengujian terinci unpredictability testing yang dilakukan oleh KAP DUN akan PT RAN untuk periode yang berakhir pada 31 Desember 2021. PT RAN merupakan bagian dari BIL Group, yaitu perusahaan farmasi dari benua Eropa yang berbasis di Jakarta, Indonesia. PT RAN beroperasi dalam impor dan distribusi produk farmasi. Pembahasan meliputi pemahaman konsep unpredictability testing, materialitas audit, bukti audit, dan hasil evaluasi prosedur audit KAP DUN. Evaluasi dilakukan dengan membandingkan prosedur audit KAP DUN dengan Standar Audit (SA). Hasil evaluasi menunjukkan bahwa sebagian prosedur audit yang dilakukan oleh KAP DUN tidak sesuai dengan standar yang berlaku. Selanjutnya, laporan magang ini juga memuat refleksi diri selama penulis mengikuti kegiatan magang. Dengan bercermin kepada pengalaman-pengalaman yang belum berjalan dengan baik selama kegiatan magang, penulis dapat menyusun sejumlah rencana perbaikan diri untuk menindaklanjuti refleksi diri yang telah dibuat.

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This report discusses the evaluation of picking samples for unpredictability testing procedures carried out by KAP DUN of PT RAN for the period ended December 31, 2021. PT RAN is part of the BIL Group, namely a pharmaceutical company from the European continent based in Jakarta, Indonesia. PT RAN operates in the import and distribution of pharmaceuticals products. The discussion includes understanding the concept of unpredictability testing, audit materiality, audit evidence, and the evaluation results of KAP DUN audit procedures. The evaluation is done by comparing the audit procedures of KAP DUN with the Standards on Auditing (SA). The evaluation results show that some of the audit procedures carried out by KAP DUN are not in accordance with applicable standards. Furthermore, this internship report also contains self-reflection during the author's internship. By reflecting on the experiences that have not gone well during the internship, the author can develop several improvements plans to follow up on the self-reflection that has been made."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit test of detail untuk akun pendapatan pada PT GHI dan PT HCL yang dilakukan oleh KAP XRM selama periode 1 Januari – 31 Desember 2020. PT GHI merupakan sebuah perusahaan terbuka yang bergerak dalam industri makanan cepat saji dan PT HCL merupakan BUMN yang bergerak dalam jasa pergudangan. Evaluasi dilakukan pada prosedur test of detail yang terdiri dari audit sampling, vouching, dan asersi yang dijalankan oleh KAP XRM. Hasil evaluasi menunjukan prosedur audit sampling dan vouching yang dijalankan oleh KAP XRM terhadap PT GHI tidak sesuai dengan pedoman yang berlaku. Sementara audit sampling dan vouching pada PT HCL sudah dijalankan dengan pedoman yang berlaku namun waktu pengerjaan prosedur belum efektif. Prosedur yang digunakan untuk setiap asersi telah disajikan secara wajar sesuai standar akuntansi yang berlaku umum.

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This internship report aims to evaluate the test of details procedure for PT GHI and PT HCL Revenue accounts at KAP XRM during January 1-December 31, 2020 period. PT GHI is a limited company that engaged in fast food industry and PT HCL is a company that engaged in warehousing services. Evaluation will be caried out on the test of detail procedures such as audit sampling, vouching, and assertion that implemented by KAP XRM compared to the applicable standard. The evaluation results show that the audit sampling and vouching procedures in PT GHI are not appropriately done according to applicable standards. Otherwise, the audit sampling and vouching procedures in PT HCL are performed appropriately, but the timing on implementing the procedures are ineffective. The procedures performed for each assertion has been carried out appropriately according to the general applicable standards"

"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit yang dilakukan KAP Zero atas akun Penjualan PT Four untuk periode yang berakhir pada 31 Desember 2020. PT Four merupakan perusahaan yang bergerak di bidang usaha perkebunan dengan pendapatan utama berasal dari penjualan CPO dan kernel. Fokus pada laporan magang ini adalah evaluasi kesesuaian prosedur audit yang dijalankan KAP Zero berdasarkan standar dan teori yang berlaku. Prosedur yang dievaluasi meliputi sampling uji rinci, sampling uji pengendalian, prosedur uji pengendalian, dan prosedur substantif meliputi pembuatan lead schedule dan prosedur analitis, konfirmasi eksternal, vouching dan recalculation, serta uji pisah batas. Hasil evaluasi menunjukkan bahwa ada beberapa prosedur audit yang sudah sesuai teori dan standar seperti pembuatan lead schedule dan prosedur analitis, konfirmasi eksternal, serta vouching dan recalculation dan ada juga beberapa prosedur yang belum sesuai yaitu sampling uji rinci, sampling uji pengendalian, dan uji pisah batas. Selain itu, laporan magang ini juga membahas refleksi diri penulis selama melakukan aktivitas magang di KAP Zero...... This internship report aims to evaluate the audit procedures practiced by KAP Zero on the Sales account of PT Four for the period ending on December 31st, 2020. PT Four is a plantation company, and its primary income comes from the sales of CPO and kernels. The primary focus of this internship report is the suitability evaluation carried out by KAP Zero compared to the applicable standards and theories. Some evaluated procedures in this report include TOD sampling, TOC sampling, the test of control, and substantive procedures, including lead schedule and analytical procedure, external confirmation, vouching and recalculation, and cut-off testing. The evaluation results show that some of the audit procedures are appropriate, such as making lead schedules & analytical procedures, external confirmation, and vouching & recalculation, but several procedures are found to be not following the applicable standards and theories, such as TOD sampling, TOC sampling, and cut-off testing. In addition, this internship report also discusses the author’s self-reflection during her internship at KAP Zero."