Penentuan Sampling Audit Menggunkan Metode Monetary Unit Sampling (MUS) pada Akun Beban Operasional PT ABC oleh KAP EFG

This study aims to find out how determine audit sampling conducted by KAP EFG & Partners on PT ABC's 2019 income statement, especially the operating expense account. One of procedures implemented auditor is conducting a Test Of Detail (TOD), steps used carry procedure are using monetary unit method. The data collection method in preparation this final project documentation form financial reports, general ledger, and journal vouchers. analysis quantitative Based results discussion, authors conclude that there 6 items can be sampled with number each item being 1 transaction an interval Rp. 218,963.943.