Prosedur audit atas akun penjualan dan piutang usaha pada PT. XXX = Audit procedures of sales and account receivable in PT. XXX

Prosedur audit atas akun penjualan dan piutang usaha pada PT SMA = Audit procedures of sales and account receivable in PT SMA

Audit akun pendapatan dan piutang usaha pada PT Ombak = Audit procedure on revenue and trade receivables of PT Ombak

Prosedur audit substantif akun penjualan dan utang dagang pada PT Pengolah Timah Good = Substantive audit procedure of sales and trade payable account in PT Pengolah Timah Good

Audit atas piutang usaha PT MAG = Audit of trade receivable of PT MAG