AMILIA FAHMA K

17/410707/SV/12634
AK-53
KASUS I
Prepared by : Date : Index :
KAP ZAMINO
Page :
Client : PT INNOVATION Reviewed by : Date :
Matter Materialitas Period :

Materialitas Tingkat Laporan Keuangan

= 10% x laba sebelum pajak
= 10% x Rp20.607.000
= Rp2.060.700
Materialitas pada Tingkat Saldo Akun
Akun Tingkat Resiko Persentase Materialitas
Kas Tinggi 10% Rp8.745.900,00
Piutang Rendah 30% Rp2.013.600,00
Persediaan Tinggi 10% Rp1.293.900,00
Aset Tetap Rendah 30% Rp29.689.057,00
Utang Tinggi 10% Rp308.600,00
 AMILIA FAHMA K
17/410707/SV/12634
AK-53
KASUS II
Diketahui :
- RA = 5%
- RB = 60%
- Rp = 30%
Ditanya :
- RD ?
Jawab :
RA = RB x RD x RP
5% = 60% x RD x 30%
RD = 5% / 60% x 30%
RD = 27,8%
Jadi, risiko deteksi PT Innovation sebesar 27,8%
 AMILIA FAHMA K
17/410707/SV/12634
AK-53
KASUS 3
Total aktiva = Rp208.358.525.000
Nilai Rupiah / US$ 1 rate = Rp9.068
Nilai US$ = $22.977.340

Nilai revenue menurut table = 10.000.000 – 30.000.000 (Table)

Materialitas = 85.500 + 0,0046 (Table)
Kelebihan nilai materialitas = $22.977.340 – 10.000.000
= $12.977.340,65 (Table)
Tingkat materialitas = $85.500 + (0,0046 x $12.977.340,65)
= $85.500 + (59.695,77)
= $145.195,77

Konversi ke rupiah = $145.195,77 x Rp9.068

= Rp1.316.635.242
Materialitas = 10% x Rp1.316.635.242
= Rp131.663.524,2