Laporan magang ini bertujuan menganalisis prosedur pengambilan sampel ataspengujian terinci untuk prosedur unpredictability testing dan unrecorded liabilities padaperusahaan utilitas PT Bepe, PT Main Bareng, serta PT MLTR yang merupakan anakperusahaan MAT Group yang dilakukan oleh KAP AOT. Proses audit yang dilakukanadalah audit laporan keuangan tahun 2018. Prosedur pengambilan sampel yangdigunakan merupakan prosedur yang terdapat dalam KAP AOT Audit Guide yang sudahsesuai dengan ISA 500 mengenai bukti audit serta ISA 530 mengenai sampling audit.Prosedur unpredictability testing yang dilakukan oleh auditor KAP AOT sudah sesuaidengan ISA 240 mengenai tanggung jawab auditor menenai risiko fraud dalam auditlaporan keuangan serta prosedur search for unrecorded liabilities yang dilakukan olehauditor KAP AOT sudah sesuai dengan standar yang berlaku.

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This report discusses the implementation of pick sample procedures in test ofdetails for unpredictability testing and unrecorded liabilities procedures of PT BePe, PTMain Bareng, and also PT MLTR which is the subsidiary of MAT Group by KAP AOT.The audit process carried out is year-end financial statement audit of year 2018. Thesampling procedures used is the procedures written on the KAP AOT Audit Guide whichhas been match with the definitions and procedures in ISA 530 and ISA 500. Theunpredictability testing procedures also has been math with the procedures written in ISA240 related to auditors responsibility to fraud risk in financial statement audit, the searchfor unrecorded liabilities procedures is also based on the known standards and theories.