FACULTY OF ACCOUNTANCY

UNIVERSITILOGBOOK
TEKNOLOGI MARA
KAMPUS PUNCAK
PRACTICAL ALAM
TRAINING
(PAC 671)

BATCH: 07
Name:
Period of Internship: 3 March 2025 to 24 August 2025
Student ID:
-

MUHAMMAD ALIF AIMAN BIN MOHD KAMIL

2021485592
 LOGBOOK GUIDELINES

This logbook is serves as a weekly record book which report a daily task throughout the training
period (24 weeks).

Trainee Responsibilities
The trainee is responsible for updating this logbook by filling in the required details at the page
provided.

In the recording process, the trainee is responsible for:

1. Hold a discussion with the Training Supervisor at the workplace.
2. Ensure that this logbook is always at the office during training.
3. Record daily tasks to be checked by the Training Supervisor on a weekly basis.
4. Show this logbook to the Supervisor Lecturer when the Supervisor Lecturer conducts a supervisory
visit.
5. After completing the training, this logbook must be submitted to the Practical Training Coordinator.

CONTENTS/ FORMAT OF LOGBOOK

This logbook should contain information: -

1. Cover Page
2. Student’s Information
3. Aku Janji Latihan Praktik
4. Attendance Sheet (24 weeks) - needs supervisor’s signature & date plus company stamp for each
month.
5. Company Introduction & Background
6. Daily Task Report (24 weeks) – needs supervisor’s signature & date plus company stamp for each
week.

PRACTICAL TRAINING GUIDELINES

1. Self-Reporting
When you report your duty on the first day of internship at a designated organization, please submit a
letter of Identification to the concerned officer for further action.

2. Agreement
i. You are required to fill in and sign the Akujanji form.
ii. This Akujanji form must be signed by your parent/guardian as a witness.
iii. You are reminded to read and understand the agreement and the rules and conditions of the
practical training before starting the training.

1
 STUDENT’S INFORMATION

1. Name: Muhammad Alif Aiman Bin Mohd Kamil

2. Date & Place of Birth: 12 March 2002 (Hospital Tengku Ampuan Afzan, Pahang)

3. Student ID: 2021485592

4. Programme: Bachelor of Accounting

.
5. Year: 2025 Part: 8

6. Home address:
No.48, Lorong IS 84, Perkampungan Indera Sempurna, 25150 Kuantan, Pahang.

Handphone No.: 017-9735750 Telephone No (House): 017-9287481

7. Address during internship:

No.48, Lorong IS 84, Perkampungan Indera Sempurna, 25150 Kuantan, Pahang.

8. Company name and adress:

Afrizan Tarmili Khairul Azhar Plt. (AFTAAS) &
No.50, Jalan Putra Square 7, Putra Square, 25200 Kuantan, Pahang.

9. Supervisor’s (Company) Name: Puan Fazilah Abdul Hamid

10. Internship Period: Start: 3 March 2025 End : 24 August 2025

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 AKU JANJI LATIHAN PRAKTIK

DENGAN INl DIISYTIHARKAN BAHAWA:-

1. Seseorang pelajar hendaklah menumpukan perhatian sepenuh masa, tenaga dan keupayaan
kepada Program Latihan Praktik.

2. Seseorang pelajar hendaklah patuh dan taat kepada Koordinator Latihan Industri, Penyelia
Latihan Industri (Majikan) dan Pensyarah Penyelia yang telah ditetapkan.

3. Seseorang pelajar dikehendaki hadir pada setiap masa sama ada waktu urusniaga atau
waktu kerja biasa kecuali tidak dapat berbuat demikian disebabkan oleh sakit, kemalangan
atau sebab-sebab lain yang tidak dapat dielakkan. Walau bagaimanapun pelajar mestilah
memaklumkan kepada Koordinator Latihan Industri terlebih dahulu dan memberikan
keterangan bertulis sebagai bukti ketidakhadiran.

Perhatian:
Kelonggaran cuti kerana kematian hanyalah diberi untuk keluarga terdekat iaitu
ibu/bapa dan adik beradik ATAU suami/isteri dan anak-anak bagi pelajar yang
berumah tangga.

4. Seseorang pelajar tidak boleh membocorkan atau memberi sebarang maklumat berhubung
dengan pihak yang menyediakan kemudahan latihan atau sebarang perkara mengenai
urusniaga pihak tersebut atau pelanggan-pelanggannya atau maklumat-maklumat lain yang
diperolehi semasa menjalani latihan tersebut samada pada masa beliau menjalani latihan
tersebut ataupun sesudahnya.

5. Seseorang pelajar tidak boleh dengan sengaja merosakkan atau menyalahgunakan sebarang
harta keupayaan organisasi yang memberikannya latihan.

6. Sekiranya UiTM dikehendaki membayar dan telahpun membayar sebarang tangunggan yang
dialami oleh pelajar semasa menjalani latihan praktiknya, pelajar tersebut mestilah membayar
semula setiap pembayaran yang telah dibuat itu kepada UiTM.

7. Seseorang yang menerima bayaran wang atau elaun daripada organisasi latihan praktik
hendaklah melaporkan perkara ini kepada Koordinator Latihan Industri.

8. Pelajar TIDAK dibenarkan mengambil cuti sepanjang tempoh latihan. Namun, jika pelajar
perlu bercuti, ia mestilah mendapat persetujuan daripada pihak majikan. Sekiranya bilangan
hari cuti yang hendak dipohon melebihi satu (1) hari, pelajar harus mendapatkan kebenaran
terlebih dahulu daripada Koordinator Latihan Industri sebelum mengemukakan permohonan
kepada pihak majikan.

9. Seseorang pelajar hendaklah, tidak lewat daripada dua (2) minggu dari tarikh akhir tempoh
latihan praktik, mengemukakan laporan kerjanya ke majikan.

10. Pelajar TIDAK DIBENARKAN menukar tempat latihan KECUALI dengan kebenaran bertulis
daripada Dekan dan juga memperolehi kebenaran bertulis daripada organisasi serta
menghantar surat permohonan maaf kepada organisasi tersebut.

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 11. Pelajar dikehendaki membuat laporan harian di dalam buku log dan disahkan oleh Penyelia
Latihan Industri (Majikan).

12. Jika seseorang pelajar melanggar perjanjian ataupun mengabaikan tugasnya atau melakukan
kesalahan tatatertib semasa menjalani latihan praktik, maka pihak organisasi berkenaan
berhak untuk mengemukakan surat pemberhentian kepada pelajar tersebut setelah diberi
amaran (secara lisan atau bertulis). Sekiranya pihak Fakulti menerima aduan tingkah laku
yang tersebut di atas secara lisan atau bertulis, maka pelajar tersebut akan diberi amaran
pertama untuk memperbaiki prestasi. Sekiranya perkara di atas diulangi, dan pihak Fakulti
menerima dokumen-dokumen sokongan tentang perkara di atas, maka tindakan tatatertib
akan diambil ke atas pelajar tersebut dan pelajar diberhentikan dari menjalani latihan
praktik sehingga keputusan diberikan. Salinan perkara di atas akan dimajukan kepada:

 Pelajar berkenaan
 Ibubapa/penjaga
 Ketua Kursus
 Fail Peribadi
 Organisasi berkenaan

13. Jika seseorang pelajar melanggar Akujanji Latihan Praktik atau mengabaikan tugasnya atau
melakukan kesalahan tatatertib semasa menjalani latihan praktiknya dia boleh dikenakan
tindakan tatatertib oleh UiTM.

14. Segala peraturan dan syarat yang dikenakan kepada pelajar semasa ia menjadi pelajar UiTM
akan dikuatkuasakan juga sepanjang tempoh ia menjalani latihan praktiknya.

SAYA FAHAM DAN AKAN MEMATUHI SEGALA PERATURAN DAN SYARAT TERSEBUT.

Pelajar:

............................................... 3 Mac 2025

(Tandatangan Pelajar) (Tarikh)

Muhammad Alif Aiman Bin Mohd Kamil 2021485592

(Nama Pelajar) (No. UiTM)

Saksi*:

............................................... 3 Mac 2025

(Tandatangan Saksi) (Tarikh)

Mohd Kamil Bin Ab. Latif 017-9735950

(Nama Saksi) (No. Telefon)

*Saksi adalah Ibubapa pelajar

4
5
 INTRODUCTION AND COMPANY BACKGROUND

1.0 INTRODUCTION

AFTAAS's corporate culture and core values impressed me, making me feel that this respected firm was a
great place to learn and gain valuable experience in auditing. According to my offer letter, my training
period was from 3 March 2025 to 24 August 2025. This gave me plenty of time to understand audit
procedures in depth, which aligned well with my educational and career goals.

6
2.0 COMPANY’S BACKGROUND

2.1. Background of the company

AFTAAS also known as Afrizan Tarmili Khairul Azhar, is a Malaysian audit and advisory firm.
The company is fully owned and managed by Malaysians which focusing on
professionalism, ethical values and client satisfaction. AFTAAS provides a wide range of
services, including auditing, accounting and business advisory. The firm also aims to help
businesses strengthen their financial management and ensure compliance with accounting
standards.

The firm is led by experienced professionals which including Datuk Mohd Afrizan Dato'
Husain as the Executive Chairman, along with Tuan Haji Khairul Azahar Ariffin and Tuan
Haji Tarmili Dulah Kusni as Senior Partners. These leaders bring years of expertise in
financial reporting, corporate governance and business consulting. Their knowledge and
industry experience allow AFTAAS to provide tailored solutions to clients, whether they are
small businesses, large corporations or government agencies. The firm’s approach is
focused on delivering accurate financial insights, minimizing risks and supporting clients in
making informed business decisions.

AFTAAS takes pride in maintaining high-quality service standards and continuously

improving its processes to meet evolving business and regulatory requirements. The firm
invests in technology and professional development to enhance efficiency and accuracy in
its work. With a strong dedication to client success, AFTAAS builds long-term relationships
by offering reliable and transparent financial services. By working closely with businesses,
the firm helps them achieve financial stability and long-term growth in a competitive market.

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2.2. Organizational chart

Executive Committee Members of AFTAAS

Datuk Mohd Afrizan Dato’ Tuan Haji Khairul Azahar Tuan Haji Tarmili Dulah
Husain Ariffin Kusni
Executive Chairman Senior Partner Senior Partner

Encik Imran Azam Safar Encik [Link] @ Abdul Encik Muhammad Akbar
Rahim Ahmadun Ismahadi
Managing Partner
Partner Partner

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2.3. Vision, Mission & Values

Vision:

AFTAAS is guided by a vision to be recognised as a leading Malaysian firm providing world

class business advisory services to fulfill all our clients’ business needs.

Mission:

At AFTAAS, our mission is to provide a platform for Malaysians to be trained as professional

accountants and excel in business advisory services, providing the highest standards of
professional competence and effective business solutions with excellent services through
research and development.

Values:

At AFTAAS, our core values guide everything we do. These values are the foundation of our
company and help us maintain high standards in our work. We are committed to:

 People Development
We strongly believe that continuous learning and improvement are essential for
success. That is why we invest in training and education for our employees. Well-
trained and knowledgeable professionals enable us to provide the best possible
services to our clients.

 Professionalism
We always act with integrity, honesty, and fairness in everything we do. We are
committed to being objective and transparent in our work to ensure that our services
are always trustworthy and reliable. Our goal is to uphold the highest professional
standards in all our engagements.

 Clients’ Satisfaction
Our clients are at the heart of our business. We are dedicated to delivering high-
quality services that meet and exceed their expectations. We take pride in
understanding our clients’ needs and providing solutions that bring them real value.
Their satisfaction is our greatest achievement.

9
2.4. Services

AFTAAS is a Malaysian audit firm that offers a variety of services to help businesses
manage their financial and operational needs. Here's a simple overview of the services they
provide:

1. Assurance and Business Advisory Services

AFTAAS provides independent audits to check if a company’s financial statements are

accurate and comply with the required laws and regulations. They help businesses identify
risks, improve financial reporting, and strengthen internal controls. The firm also conducts
due diligence reviews for companies planning to invest, acquire, or merge with another
business. Additionally, they offer financial investigations to detect fraud or financial
mismanagement. By providing these services, AFTAAS helps businesses gain trust from
investors, regulators, and other stakeholders.

2. Tax Advisory Services

AFTAAS offers professional advice on tax matters to help businesses and individuals comply
with tax regulations while optimizing their tax position. They assist with corporate tax
planning, personal income tax filing, and strategies to minimize tax liabilities legally. If a
company faces tax disputes or audits from tax authorities, AFTAAS can provide expert
guidance and representation. Their tax specialists stay updated on the latest tax laws,
ensuring that clients can make informed decisions and avoid unnecessary penalties.

3. Corporate Advisory Services

Through their subsidiary, AFTAAS Corporate Advisory Services Sdn. Bhd., the firm provides
strategic advice on corporate matters. This includes company restructuring, mergers and
acquisitions, financial feasibility studies, and business expansion strategies. They assist
companies in improving efficiency, managing risks, and making smart business decisions.
Whether a company is facing financial difficulties or looking for growth opportunities,
AFTAAS offers expert guidance to help them achieve long-term success.

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4. Corporate Advisory Services

AFTAAS provides expert advice to businesses, government departments and professional

bodies to help them make better decisions and improve operations. Services include support
for mergers and acquisitions, company listings, business valuations and joint ventures.
AFTAAS also develops financial models, provides project financing advice and helps with
privatization and corporate restructuring. Corporate governance services ensure good
management, while fraud prevention and forensic accounting help detect and prevent
financial issues. AFTAAS also helps businesses stay strong with risk assessment, business
continuity planning and crisis management. With a proven track record, AFTAAS offers
professional, efficient and high-quality solutions tailored to client needs.

5. Corporate Financial Reporting

AFTAAS provides reliable and prompt corporate financial reporting services, ensuring
compliance with Financial Reporting Standards in Malaysia. AFTAAS helps clients meet
financial reporting requirements and offers advisory services on accounting treatments and
reporting issues. Additionally, AFTAAS conducts training and courses to enhance
understanding of financial reporting standards in Malaysia.

6. Internal Audit & Risk Management

AFTAAS provides comprehensive Internal Audit and Risk Management services to help
organizations enhance governance, manage risks and improve performance. Our internal
audit services include setting up internal audit functions, outsourcing and co-sourcing, quality
assurance reviews, risk-based audits, grant management audits, compliance audits,
process-based audits, control self-assessments and Shariah audits. In Enterprise Risk
Management (ERM), AFTAAS supports organizations in establishing ERM functions,
developing policies, identifying and assessing risks, creating action plans and monitoring
risks. We also offer ERM outsourcing and co-sourcing to ensure effective risk management
aligned with business goals.

11
 LOGBOOK

MONTH: MARCH 2025

WEEK: 1
Date Description Remarks
 Induction day at AFTAAS Kuantan and interns were given an
introduction session with the staff and admin of AFTAAS Kuantan.
 Interns were also asked to fill in a personal information form for the
company's records, install training kit in own laptop and receive office
3/3/2025
pass card.
 Interns received a briefing on counter management, including
procedures for answering client calls and handling walk-in clients at
the office.
Objective: Understand the financial records and past audit findings.
Engagement: Amanah Saham Pahang Berhad (ASPA)

4/3/2025
• The ASPA Audit File for the year 2023 is provided as an initial
exposure for the upcoming audit session.
• Read and understand the procedures for organizing documents in the
file.
Objective: Understand the financial records and past audit findings.
Engagement: Amanah Saham Pahang Berhad (ASPA)
 Continue reads ASPA Audit File for the year 2023.
Objective: Ensure the accuracy of asset values reported in the financial
5/3/2025
statements by verifying calculations and supporting documents.
Engagement: Universiti Malaysia Pahang Al-Sultan Abdullah (UMPSA)
 Recalculate value of Notes to the Accounts Property, Plant and
Equipment.
Objective: Understand the financial records and past audit findings.
6/3/2025 Engagement: Amanah Saham Pahang Berhad (ASPA)
 Continue reads ASPA Audit File for the year 2023.
Objective: Understand the financial records and past audit findings.
Engagement: Amanah Saham Pahang Berhad (ASPA)
 Continue reads ASPA Audit File for the year 2023.
7/3/2025 Objective: Ensure easy retrieval and support audit conclusions.
Engagement: Universiti Malaysia Pahang Al-Sultan Abdullah (UMPSA)
 Preparing an indexed listing for a sample document in accordance
with accounting ethics.

Signature of Supervisor: Date: 7 March 2025

Name of Supervisor: Firm’s Stamp:

12
 LOGBOOK

MONTH: MARCH 2025

WEEK: 2
Date Description Remarks
Objective: To check that the closing balances are accurate and properly
carried forward.
10/3/2025 Engagement: Amanah Saham Pahang Berhad (ASPA)
 Assist in testing Closing Balance for all Statement of Financial Position,
Statement of Profit or Loss and Closing Trial Balance.
Objective: To check that the closing balances are accurate and properly
carried forward.
11/3/2025 Engagement: Amanah Saham Pahang Berhad (ASPA)
 Assist in testing Closing Balance for all Statement of Financial Position,
Statement of Profit or Loss and Closing Trial Balance.
Objective: To check that the closing balances are accurate and properly
carried forward.
12/3/2025 Engagement: Amanah Saham Pahang Berhad (ASPA)
 Assist in testing Closing Balance for all Statement of Financial Position,
Statement of Profit or Loss and Closing Trial Balance.
Objective: Review of journal entries to ensure the journal voucher prepared,
checked and authorized by relevant person in charge.
Engagement: Amanah Saham Pahang Berhad (ASPA)
13/3/2025  Review two journal voucher samples each month to ensure the
transactions are accurate and properly supported by relevant
documents.
 Doing audit working paper for T/1 (Review of Journal Entries).
Objective: Review of journal entries to ensure the journal voucher prepared,
checked and authorized by relevant person in charge.
14/3/2025
Engagement: Amanah Saham Pahang Berhad (ASPA)
 Continue doing audit working paper for T/1 (Review of Journal Entries).

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

13
 LOGBOOK

MONTH: MARCH 2025

WEEK: 3
Date Description Remarks
Objective: To evaluate whether the key controls relevant to the audit were
operating effectively and as designed throughout the financial year.
Engagement: Amanah Saham Pahang Berhad (ASPA)
 Review two sales invoices samples each month to ensure that invoice is
17/3/2025 initialled by authorised personnel and checked posting taken up
correctly in GL with supported by relevant documents.
 Doing audit working paper for T2|1 (Sales of logs process), T2|2 (Sales
of logs - Walkthrough test), T2|3 (Sales of logs - Test of controls), T2|4
(Sales of FFB process), T2|5 (Sales of FFB - Walkthrough test) and T2|
6 (Sales of FFB - Test of controls).

18/3/2025 Nuzul Al-Quran Public Holiday

Objective: To evaluate whether the key controls relevant to the audit were
operating effectively and as designed throughout the financial year.
19/3/2025 Engagement: Amanah Saham Pahang Berhad (ASPA)
 Continue doing audit working paper for T2|6 (Sales of FFB - Test of
controls).
Objective: To evaluate whether the key controls relevant to the audit were
operating effectively and as designed throughout the financial year.
Engagement: Amanah Saham Pahang Berhad (ASPA)
20/3/2025
 Continue doing audit working paper for T2|7 (Sales of latex process),
T2|8 (Sales of latex - Walkthrough test) and T2|9 (Sales of latex - Test
of controls).
Objective: To evaluate whether the key controls relevant to the audit were
operating effectively and as designed throughout the financial year.
21/3/2025 Engagement: Amanah Saham Pahang Berhad (ASPA)
 Continue doing audit working paper for T2|9 (Sales of latex - Test of
controls).

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

14
 LOGBOOK

MONTH: MARCH 2025

WEEK: 4
Date Description Remarks
Objective: To review the control activities in the expenditure cycle and make an initial
assessment of the control risk related to this cycle.
Engagement: Amanah Saham Pahang Berhad (ASPA)
24/3/2025  Review two samples of purchase order, delivery order, invoice and payment
voucher each month and checked posting taken up correctly in GL.
 Doing audit working paper for T3|1 (Expenditure process), T3|2 (Expenditure -
Walkthrough test) and T3|3 (Expenditure Cycle - Test of controls)
Objective: To review the control activities in the expenditure cycle and make an initial
assessment of the control risk related to this cycle.
Engagement: Amanah Saham Pahang Berhad (ASPA)
25/3/2025  Review one sample of agreement number, form 9 and 10, invoice and
payment voucher each month and checked posting taken up correctly in GL.
 Doing audit working paper for T3|4 (Expenditure process), T3|5 (Expenditure
for estate - Walkthrough test) and T3|6 (Expenditure Cycle - Test of controls
(Estate)).
Objective: To ensure that the controls relevant to the audit worked as intended and
stayed effective throughout the financial year.
Engagement: Amanah Saham Pahang Berhad (ASPA)
26/3/2025  Review two samples of invoice/cash bill and petty cash voucher each month
and checked posting taken up correctly in GL.
 Doing audit working paper for T4|1 (Cash and bank control), T4|2 (Petty cash
process) and T4|3 (Petty Cash - Walkthrough test) and T4|4 (Petty Cash -
Test of controls).
Objective: To ensure that the controls relevant to the audit worked as intended and
stayed effective throughout the financial year.
Engagement: Amanah Saham Pahang Berhad (ASPA)
 Review one sample payment voucher and official receipt each month and
27/3/2025 checked posting taken up correctly in GL.
 Doing audit working paper for T4|5 (Bank receipt and Bank Payment
process), T4|6 (Cash at bank - Walkthrough test) and T4|7 (Cash at bank -
Test of controls) and T4|8 (Petty cash process for estate) and T4|9 (Petty
Cash for Estate- Walkthrough test) and T4|10 (Petty Cash for Estate - Test of
controls).
Objective: To ensure that the controls relevant to the audit worked as intended and
stayed effective throughout the financial year.
Engagement: Amanah Saham Pahang Berhad (ASPA)
28/3/2025  Review two samples of purchase orders each month and checked posting
taken up correctly in GL.
 Doing audit working paper for T5|1 (Purchase & Inventory process), T5|2
(Purchase, payment, inventory - Walkthrough test) and T5|3 (Purchases -
Test of controls

Signature of Supervisor: Date:

15
Name of Supervisor: Firm’s Stamp:
LOGBOOK

MONTH: MARCH & APRIL 2025

WEEK: 5

Date Description Remarks

31/3/2025 Hari Raya Aidilfitri Holiday

Hari Raya Aidilfitri Holiday

1/4/2025

2/4/2025 Hari Raya Aidilfitri Holiday

3/4/2025 Hari Raya Aidilfitri Holiday

4/4/2025 Hari Raya Aidilfitri Holiday

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

16
 LOGBOOK

MONTH: APRIL 2025

WEEK: 6

Date Description Remarks

Objective: To understand the stock issuance process and to ascertain if

the controls are implemented as designed.
Engagement: Amanah Saham Pahang Berhad (ASPA)
7/4/2025  Review two samples of stock issuance voucher each month and
checked posting taken up correctly in GL.
 Doing audit working paper for T5|4 (Stock issuance process), T5|5
(Stock issuance - Walkthrough test) and T5|7 (Stock issuance -
Test of controls)
Objective: To understand the purchase and payment process and capital
expenditure process to ascertain if the controls are implemented as
designed.
Engagement: Amanah Saham Pahang Berhad (ASPA)
 Review samples of payment voucher (purchase asset) and journal
voucher (disposal asset) each month and checked posting taken
8/4/2025 up correctly in GL.
 Doing audit working paper for T6|1 (Registration of fixed asset
process), T6|2 (Purchase assets and payment - Walkthrough test)
T6|3 (Capital expenditure - Test of controls), Capital T6|4
(Disposal of fixed assets), T6|5 (Write off of fixed asset -
Walkthrough test) and T6|6 (Disposal of fixed assets - Test of
Controls).
Objective: To understand the payroll process and to ascertain if the
controls are implemented as designed.
Engagement: Amanah Saham Pahang Berhad (ASPA)
 Review two samples of journal voucher each month and checked
9/4/2025 posting taken up correctly in GL.
 Doing audit working paper for T7|1 (Human resource
management process), T7|2 (Staff Salary - Walkthrough test), T7|
3 (Staff Salary - Test of controls) and T9 (Financial statement
close process).
Objective: To understand the client's revenue processes, assess risks
from sales arrangements, management override and IT controls.
Engagement: Amanah Saham Pahang Berhad (ASPA)
10/4/2025
 Doing audit working paper for A/9 (Assessing risk relating to
fraud), A/10 (Risk management override of control) and
A/12(Preliminary assessment of general IT controls).
11/4/2025 Objective: Identify client-related parties and assess the appropriateness
of journal entries and adjustments in the financial statements.
Engagement: Amanah Saham Pahang Berhad (ASPA)

17
  Doing audit working paper for A/11 (Understanding related
parties) and A/13 (Review of journal entries).

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

LOGBOOK

MONTH: APRIL 2025

WEEK: 7

Date Description Remarks

Objective: Learning how to make planning and understanding materiality

by applying a percentage to a relevant financial benchmark with using
professional judgment.
14/4/2025
Engagement: Tersang Sega Resources Sdn Bhd
 Determine Appropriate Overall Materiality (OM) and Performance
Materiality (PM)
Objective: To ensure that amount in management account recorded
properly in audit working.
Engagement: Tersang Sega Resources Sdn Bhd
15/4/2025  Doing audit working paper for B001 (Statement of Financial
Position), B002 (Statement of Comprehensive Income), B003
(Statement of Changes in Equity), B004 (Statement of Cash
Flow).
Objective: To ensure cash in hand, trade payable, other payables,
accruals and provision are properly accounted for and fairly stated.
Engagement: Tersang Sega Resources Sdn Bhd
16/4/2025  Doing audit working paper for H1001 (Other receivables), L001
(Cash at bank), M001 (Trade Payable), M1001 (Other payables,
Accrual & Amount due director & shareholder), M2001
(Provision).
Objective: To ensure that administrative expenses items are true and fair
and represent valid transactions.
Engagement: Tersang Sega Resources Sdn Bhd
17/4/2025  Doing audit working paper for S4001 (Administrative Expenses),
R001 and R002 (Statement of Changes in Equity), S001
(Statement of comprehensive income), BA1 (Proposed Journal
Entries (RJE)) and BA2 (Reclassification Journal Entries (RJE)).
Objective: Learning how to make a taxation, filling and draft audit report.
Engagement: Tersang Sega Resources Sdn Bhd
18/4/2025  Doing working taxation for Tersang Sega Resources Sdn Bhd.
 Doing draft of audit report for Tersang Sega Resources Sdn Bhd
 Print audit working paper and do the filling into the file provided.

Signature of Supervisor: Date:

18
Name of Supervisor: Firm’s Stamp:

LOGBOOK

MONTH: APRIL 2025

WEEK: 8

Date Description Remarks

Objective: Learning how to make audit completion (correspondence).

Engagement: Tersang Sega Resources Sdn Bhd
 Doing release draft letter, bank confirmation letter, engagement
21/4/2025 letter and financial support letter.
 Call the client representative to collect the draft audit report and
documents that need to be signed by the company director for
Tersang Sega Resources Sdn Bhd.
Objective: Learning how to make planning and understanding materiality
by applying a percentage to a relevant financial benchmark with using
professional judgment.
22/4/2025
Engagement: Ladang KUIPSAS Bukit Bedong Div 9
 Determine Appropriate Overall Materiality (OM) and Performance
Materiality (PM)
Objective: To ensure that amount in management account recorded
properly in audit working.
Engagement: Ladang KUIPSAS Bukit Bedong Div 9
23/4/2025  Doing audit working paper for B001 (Statement of Financial
Position), B002 (Statement of Comprehensive Income), B003
(Statement of Changes in Equity), B004 (Statement of Cash
Flow).
Objective: To ensure administrative expenses items and cost of sales
items are true and fair and represent valid transactions.
24/4/2025 Engagement: Ladang KUIPSAS Bukit Bedong Div 9
 Doing audit working paper for S2001 (Cost of sales) and S5001
(Administrative Expenses).
Objective: To ensure that the weeding and manuring is true and fair, and
represent valid transactions.
25/4/2025 Engagement: Ladang KUIPSAS Bukit Bedong Div 9
 Doing audit working paper for S2005 (Reasonable test for
weeding) and S2006 (Reasonable test for manuring).

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

19
 LOGBOOK

MONTH: APRIL & MAY 2025

WEEK: 9

Date Description Remarks

Objective: To ensure that the pruning, roads and bridges and check roll
harvesting is true and fair, and represent valid transactions.
Engagement: Ladang KUIPSAS Bukit Bedong Div 9
28/4/2025
 Doing audit working paper for S2006 (Reasonable test for
pruning), S2007 (Reasonable test for roads and bridges) and
S2008 (Reasonable test for and check roll harvesting).
Objective: To ensure that the contract harvesting and processing costs is
true and fair, and represent valid transactions.
Engagement: Ladang KUIPSAS Bukit Bedong Div 9
29/4/2025
 Doing audit working paper for S2009 (Reasonable test for
contract harvesting) and S2010 (Reasonable test for processing
costs).
Objective: To ensure that the transport of labour and internal transport is
true and fair, and represent valid transactions.
Engagement: Ladang KUIPSAS Bukit Bedong Div 9
30/4/2025
 Doing audit working paper for S2011 (Reasonable test for
transport of labour) and S2012 (Reasonable test for internal
transport (Loading and bunch counting)).

1/5/2025 Labour Day Holiday

Objective: Learning how to make dark copy of audit report.

Engagement: Tersang Sega Resources Sdn Bhd
 Receive documents that have been signed by the company
director for Tersang Sega Resources Sdn Bhd.
2/5/2025
 Doing dark copy of audit report and billing request form for
Tersang Sega Resources Sdn Bhd.
 Obtain an affidavit for client to declare that the financial
statements of the audit report.

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

20
 LOGBOOK

MONTH: MAY 2025

WEEK: 10

Date Description Remarks

5/5/2025

6/5/2025

7/5/2025

8/5/2025

9/5/2025

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

21
 LOGBOOK

MONTH: MAY 2025

WEEK: 11

Date Description Remarks

Wesak Public Holiday

12/5/2025

13/5/2025

14/5/2025

15/5/2025

16/5/2025

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

22
 LOGBOOK

MONTH: MAY 2025

WEEK: 12

Date Description Remarks

19/5/2025

20/5/2025

21/5/2025

22/5/2025 Hari Hol Pahang Holiday

23/5/2025

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

23
 LOGBOOK

MONTH: MAY 2025

WEEK: 13

Date Description Remarks

26/5/2025

27/5/2025

28/5/2025

29/5/2025

30/5/2025

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

24
 LOGBOOK

MONTH: JUNE 2025

WEEK: 14

Date Description Remarks

Agong’s Birthday Holiday

2/6/2025

3/6/2025

4/6/2025

5/6/2025

6/6/2025

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

25
 LOGBOOK

MONTH: JUNE 2025

WEEK: 15

Date Description Remarks

9/6/2025

10/6/2025

11/6/2025

12/6/2025

13/6/2025

Signature of Supervisor: Date:

26
Name of Supervisor: Firm’s Stamp:

LOGBOOK

MONTH: JUNE 2025

WEEK: 16

Date Description Remarks

16/6/2025

17/6/2025

18/6/2025

19/6/2025

27
 20/6/2025

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

LOGBOOK

MONTH: JUNE 2025

WEEK: 17

Date Description Remarks

23/6/2025

28
 24/6/2025

25/6/2025

26/6/2025

27/6/2025 Awal Muharram Holiday

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

LOGBOOK

MONTH: JUNE & JULY 2025

WEEK: 18

29
 Date Description Remarks

30/6/2025

1/7/2025

2/7/2025

3/7/2025

4/7/2025

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

30
 LOGBOOK

MONTH: JULY 2025

WEEK: 19

Date Description Remarks

7/7/2025

8/7/2025

9/7/2025

10/7/2025

11/7/2025

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

31
 LOGBOOK

MONTH: JULY 2025

WEEK: 20

Date Description Remarks

14/7/2025

15/7/2025

16/7/2025

17/7/2025

18/7/2025

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

32
 LOGBOOK

MONTH: JULY 2025

WEEK: 21

Date Description Remarks

21/7/2025

22/7/2025

23/7/2025

24/7/2025

25/7/2025

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

33
 LOGBOOK

MONTH: JULY & AUGUST 2025

WEEK: 22

Date Description Remarks

28/7/2025

29/7/2025

30/7/2025 Sultan of Pahang’s Birthday Holiday

31/7/2025

1/8/2025

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

34
 LOGBOOK

MONTH: AUGUST 2025

WEEK: 23

Date Description Remarks

4/8/2025

5/8/2025

6/8/2025

7/8/2025

8/8/2025

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

35
 LOGBOOK

MONTH: AUGUST 2025

WEEK: 24

Date Description Remarks

11/8/2025

12/8/2025

13/8/2025

14/8/2025

15/8/2025

Signature of Supervisor: Date:

Name of Supervisor: Firm’s Stamp:

36
 LOGBOOK
MONTH: AUGUST 2025
WEEK: 24

Date Description Remarks

18/8/2025

19/8/2025

20/8/2025

21/8/2025

22/8/2025

Signature of Supervisor: Date:

37
Name of Supervisor: Firm’s Stamp:

38