Exhibit 7-2 Contoh Index Audit Working Paper Draft report (komtep laporan) KR. ~ Audi notes dar senior untuk Partner Prneple dan Manager (PPM) ‘termasuk daar dari persoalan-persoalan yang penting> = Revlew notes dal PPM Revlew notes dal senior «autor In-charge> Rekonslias antara financial statements dan trial balance © Datayang penting untuk notes financial statements + Thal balance Adjusting journal entries & Reclasifiation journal entries = al-hasl dal pemeriksaan subsequent events + Clent representation letter = cnfmaton eter dan sna untuk peas kum perasaan lenge cosans = Audit plan = Audit program + Time budget & actual = Daftar working papers yang harus dibuat oleh Klien + Management liter = Gatatancatatan untuk aut yong akan datang B= Interim working papers + Internal control questionnaires = low chart atau penjelasantertulis mengenat interna control Klien Test of recorded transaction = Cash + Marketable securities + Accounts receivable = Konfirmasi dai accounts receivable berikutjavabannya = Inventories ‘Observation dar inventory + Prepaid expenses + Ivestment + Intercompany account < Longterm receivable other assets Fixed assets Intangible assets + Notes payable + Accounts payable + Taxstatus + Accrued expenses = Long term loan = Deferred income taxes Contingent labilvies + Stockholder equity + Incame, cost and expenses [V+ Subsequentevents > Prr> > P2 c4on0v0zErxc-zroRas TOR™RMoo <